REGISTERED NUMBER: 03239433 (England and Wales)

Unaudited Financial Statements for the Year Ended 19 January 2026

for

Cavalier Land Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Cavalier

KJ Cavalier

SECRETARY:

KJ Cavalier

REGISTERED OFFICE:

The Office, Coppins

Puffers Green

Latton Street

Harlow

Essex

CM20 3SD

REGISTERED NUMBER:

03239433 (England and Wales)

ACCOUNTANTS:

Lawrence & Company

26 Bell Street

Sawbridgeworth

Hertfordshire

CM21 9AN

FIXED ASSETS

Property, plant and equipment

4

890,540

899,096

CURRENT ASSETS

Inventories

-

3,065

Cash at bank

56,037

91,044

56,037

94,109

CREDITORS

Amounts falling due within one year

5

192,439

256,520

NET CURRENT LIABILITIES

(136,402

)

(162,411

)

TOTAL ASSETS LESS CURRENT LIABILITIES

754,138

736,685

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

753,138

735,685

SHAREHOLDERS' FUNDS

754,138

736,685

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 19 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 19 January 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 6 October 2026 and were signed on its behalf by:

M Cavalier - Director

1.	STATUTORY INFORMATION

Cavalier Land 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.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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Tangible fixed assets

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

Freehold property

-

Straight line over 50 years

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

In contrary to the above policy regarding the depreciation of freehold property, the land element of freehold property owned by the company is not subject to depreciation. The directors of the company believe land to have an indefinite life and, while in contrary to the requirements of the financial reporting standard, to depreciate this would materially misstate the results of the financial statements.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 20 January 2025

978,444

55,249

1,033,693

Additions

-

13,841

13,841

At 19 January 2026

978,444

69,090

1,047,534

DEPRECIATION

At 20 January 2025

105,221

29,376

134,597

Charge for year

12,469

9,928

22,397

At 19 January 2026

117,690

39,304

156,994

NET BOOK VALUE

At 19 January 2026

860,754

29,786

890,540

At 19 January 2025

873,223

25,873

899,096

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

19.1.26

19.1.25

£

£

Taxation and social security

7,579

8,353

Other creditors

184,860

248,167

192,439

256,520

6.	RELATED PARTY DISCLOSURES

At the reporting date a balance of £183,360 (2025 - £246,667) is payable by the company to the directors and controlling parties of the company. This balance is included within creditors amounts falling due within one year.