REGISTERED NUMBER: 09925842 (England and Wales)

Financial Statements for the Year Ended 31st December 2025

for

CAH Heritage Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R J Mayes

Mrs K J Cadore

REGISTERED OFFICE:

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

REGISTERED NUMBER:

09925842 (England and Wales)

ACCOUNTANT:

Steve Chambers FCA

Chartered Accountant

10 Heath Rise

Wellingborough

Northamptonshire

NN8 5QN

FIXED ASSETS

Intangible assets

4

50,337

50,337

Investment property

5

2,097,000

2,844,000

2,147,337

2,894,337

CURRENT ASSETS

Debtors

6

339

100

Cash at bank

49,541

102

49,880

202

CREDITORS

Amounts falling due within one year

7

52,934

96,254

NET CURRENT LIABILITIES

(3,054

)

(96,052

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,144,283

2,798,285

CREDITORS

Amounts falling due after more than one year

8

1,653,906

2,244,138

NET ASSETS

490,377

554,147

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

490,277

554,047

490,377

554,147

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th September 2026 and were signed on its behalf by:

Mrs K J Cadore - Director

1.	STATUTORY INFORMATION

CAH Heritage 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents property rentals received, excluding VAT.

Goodwill

Goodwill arose on the acquisition of certain trade, assets and liabilities. It will be recognise as these assets are disposed of over the coming years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Investment property

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

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST OR VALUATION

At 1st January 2025

and 31st December 2025

50,337

NET BOOK VALUE

At 31st December 2025

50,337

At 31st December 2024

50,337

Cost or valuation at 31st December 2025 is represented by:

Goodwill

£

Valuation in 2025

50,337

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st January 2025

2,844,000

Disposals

(747,000

)

At 31st December 2025

2,097,000

NET BOOK VALUE

At 31st December 2025

2,097,000

At 31st December 2024

2,844,000

Fair value at 31st December 2025 is represented by:

£

Valuation in 2025

2,097,000

If the investment properties had not been revalued they would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

1,455,000

2,015,000

The investment properties were valued on an open market basis on 31st December 2025 by the Directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

339

100

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

2,532

16,397

Trade creditors

4,745

3,485

Other creditors

45,657

76,372

52,934

96,254

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

1,653,906

2,244,138