Company Registration No. 13737689 (England and Wales)
Cascades Ventures Ltd
Unaudited accounts
for the year ended 31 December 2025
Cascades Ventures Ltd
Unaudited accounts
Contents
Cascades Ventures Ltd
Company Information
for the year ended 31 December 2025
Company Number
13737689 (England and Wales)
Registered Office
Lower Ground Floor
13 High Road
London
N15 6LT
United Kingdom
Cascades Ventures Ltd
Statement of financial position
as at 31 December 2025
Investment property
18,361,610
17,831,996
Cash at bank and in hand
3,820
861
Creditors: amounts falling due within one year
(9,234,845)
(9,078,184)
Net current liabilities
(7,429,135)
(8,862,173)
Total assets less current liabilities
10,932,475
8,969,823
Creditors: amounts falling due after more than one year
(12,842,119)
(10,539,755)
Net liabilities
(1,909,644)
(1,569,932)
Called up share capital
100
100
Profit and loss account
(1,909,744)
(1,570,032)
Shareholders' funds
(1,909,644)
(1,569,932)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 September 2026 and were signed on its behalf by
Mr A Faig
Director
Company Registration No. 13737689
Cascades Ventures Ltd
Notes to the Accounts
for the year ended 31 December 2025
Cascades Ventures Ltd is a private company, limited by shares, registered in England and Wales, registration number 13737689. The registered office is Lower Ground Floor, 13 High Road, London, N15 6LT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Judgements and key sources of estimation uncertainty
In the application of the Company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The Directors do not consider there are any critical judgments or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed below.
The accounts are presented in £ sterling.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of the cost of that asset. Other borrowing costs are recognised as an expense.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Cascades Ventures Ltd
Notes to the Accounts
for the year ended 31 December 2025
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Fair value at 1 January 2025
17,831,996
At 31 December 2025
18,361,610
The investment property at 31 December 2025 is stated at director's estimation of open market value.
Amounts falling due within one year
Accrued income and prepayments
305,000
-
Other debtors
1,496,890
215,150
6
Creditors: amounts falling due within one year
2025
2024
Other creditors
8,932,435
9,047,884
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
12,842,119
10,539,755
The bank loan is secured on the company's investment property.
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Transactions with related parties
Other Debtors includes amounts aggregating £1,496,890 due to companies with a director in common with this company.
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).