ACCOUNTS - Final Accounts

Registered number: 06029165

CAVENDISH HOUSING LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025


CAVENDISH HOUSING LIMITED

CONTENTS

	Page
Statement of financial position	1
Notes to the financial statements	2 - 5


CAVENDISH HOUSING LIMITED REGISTERED NUMBER:06029165

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		15,709		18,141
Current assets
Debtors: amounts falling due within one year	5	204,723		711,342
Bank & cash balances		150,570		81,181
		355,293		792,523
Current liabilities
Creditors: amounts falling due within one year	6	(94,860)		(637,912)
Net current assets			260,433		154,611

Net assets			276,142		172,752

Capital and reserves
Called up share capital	7	2	2
Profit and loss account		276,140	172,750
		276,142	172,752

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 August 2026.

A Doron

Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1


CAVENDISH HOUSING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Cavendish Housing Limited is a private company, limited by shares, incorporated in England and Wales. Its registered office is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the company during the year was that of property letting.

The functional and presentational currency of the company is £ sterling.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises rents receivable exclusive of Value Added Tax.

Rental income is recognised in the period to which it relates.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is provided on the following basis:

				Short-term leasehold property	-	over the period of the lease
				Fixtures & fittings	-	15% straight line

2.4

Debtors

Short term debtors are measured at the transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

2.6

Creditors

Short term creditors are measured at the transaction price.

Page 2


CAVENDISH HOUSING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.7

Pensions

Defined contribution pension plan

The company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.9

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

a) The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
b) Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Employees

The average monthly number of employees during the year was 1 (2024 - 1).

Page 3


CAVENDISH HOUSING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Tangible fixed assets

	Short-term Leasehold Property	Fixtures & Fittings	Total
	£	£	£
Cost
At 1 January 2025	60,808	9,250	70,058
At 31 December 2025	60,808	9,250	70,058
Depreciation
At 1 January 2025	42,667	9,250	51,917
Charge for the year on owned assets	2,432	-	2,432
At 31 December 2025	45,099	9,250	54,349
Net book value
At 31 December 2025	15,709	-	15,709
At 31 December 2024	18,141	-	18,141

Debtors

					2025	2024
					£	£


Trade debtors	5,598	21,155
Other debtors	162,480	655,187
Prepayments	36,645	35,000
	204,723	711,342

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	2,082	563,325
Taxation and social security	35,274	31,780
Other creditors	20,955	8,198
Accruals and deferred income	36,549	34,609
	94,860	637,912

Page 4


CAVENDISH HOUSING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

2 (2024 - 2) Ordinary shares of £1 each	2	2

Page 5