REGISTERED NUMBER: 01462431 (England and Wales)

Unaudited Financial Statements

For The Year Ended 30 April 2026

for

Cave & Kilmartin Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs S J Cave-Merrin

D J Cave

P M Cave

Dr S J Cave

SECRETARY:

Mrs S J Cave-Merrin

REGISTERED OFFICE:

Harscombe House

1 Darklake View

Plymouth

Devon

PL6 7TL

REGISTERED NUMBER:

01462431 (England and Wales)

FIXED ASSETS

Tangible assets

4

-

135

Investment property

5

1,615,000

1,615,000

1,615,000

1,615,135

CURRENT ASSETS

Debtors

6

13,311

14,018

Cash at bank

45,247

44,088

58,558

58,106

CREDITORS

Amounts falling due within one year

7

48,987

58,123

NET CURRENT ASSETS/(LIABILITIES)

9,571

(17

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,624,571

1,615,118

PROVISIONS FOR LIABILITIES

243,006

117,795

NET ASSETS

1,381,565

1,497,323

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Fair value reserve

8

871,015

996,260

Retained earnings

500,550

491,063

1,381,565

1,497,323

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2026 and were signed on its behalf by:

Mrs S J Cave-Merrin - Director

1.	STATUTORY INFORMATION

Cave & Kilmartin Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Computer equipment

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the fair value reserve.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when: the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

4,954

536

5,490

DEPRECIATION

At 1 May 2025

4,954

401

5,355

Charge for year

-

135

135

At 30 April 2026

4,954

536

5,490

NET BOOK VALUE

At 30 April 2026

-

-

-

At 30 April 2025

-

135

135

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

and 30 April 2026

1,615,000

NET BOOK VALUE

At 30 April 2026

1,615,000

At 30 April 2025

1,615,000

The properties have been valued by the director on the basis of open market value.

The investment properties are reflected at market value with the original cost being £500,978.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

5,156

12,058

Other debtors

8,155

1,960

13,311

14,018

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

365

2,159

Taxation and social security

2,512

2,102

Other creditors

46,110

53,862

48,987

58,123

8.

RESERVES

Fair

value

reserve

£

At 1 May 2025

996,260

Deferred tax movement

(125,245

)

At 30 April 2026

871,015

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

30.4.26

30.4.25

£

£

Mrs S J Cave-Merrin

Balance outstanding at start of year

(21

)

(4,339

)

Amounts advanced

40,040

5,623

Amounts repaid

(34,053

)

(1,305

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,966

(21

)

The loan is repayable on demand and interest has been charged at the HMRC official rate.