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REGISTERED NUMBER: 10560063 (England and Wales)















CARACAS HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026





Charles Lovell & Co Limited
Chartered Certified Accountants
and Statutory Auditors
8 Church Green East
Redditch
Worcestershire
B98 8BP








CARACAS HOLDINGS LIMITED (REGISTERED NUMBER: 10560063)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 JANUARY 2026










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CARACAS HOLDINGS LIMITED

COMPANY INFORMATION
For The Year Ended 31 JANUARY 2026







DIRECTOR: M Potter





REGISTERED OFFICE: 8 Church Green East
Redditch
Worcestershire
B98 8BP





REGISTERED NUMBER: 10560063 (England and Wales)





ACCOUNTANTS: Charles Lovell & Co Limited
Chartered Certified Accountants
and Statutory Auditors
8 Church Green East
Redditch
Worcestershire
B98 8BP
Page 1
CARACAS HOLDINGS LIMITED (REGISTERED NUMBER: 10560063)

BALANCE SHEET
31 JANUARY 2026

31.1.26 31.1.25
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 173,924 174,846
Investments 5 400 400
Investment property 6 386,397 386,397
560,721 561,643

CURRENT ASSETS
Debtors 7 656,291 519,063
Cash at bank 43,003 34,942
699,294 554,005
CREDITORS
Amounts falling due within one year 8 46,340 5,555
NET CURRENT ASSETS 652,954 548,450
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,213,675
1,110,093

PROVISIONS FOR LIABILITIES 513 658
NET ASSETS 1,213,162 1,109,435

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,213,062 1,109,335
SHAREHOLDERS' FUNDS 1,213,162 1,109,435

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 notes form part of these financial statements

Page 2 continued...
CARACAS HOLDINGS LIMITED (REGISTERED NUMBER: 10560063)

BALANCE SHEET - continued
31 JANUARY 2026


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 director and authorised for issue on 30 October 2026 and were signed by:





M Potter - Director


The notes form part of these financial statements

Page 3
CARACAS HOLDINGS LIMITED (REGISTERED NUMBER: 10560063)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 JANUARY 2026


1. STATUTORY INFORMATION

Caracas Holdings 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.

Preparation of consolidated financial statements
The financial statements contain information about Caracas Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at 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 profit or loss.

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.

Page 4 continued...
CARACAS HOLDINGS LIMITED (REGISTERED NUMBER: 10560063)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 JANUARY 2026


3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 February 2025
and 31 January 2026 171,155 10,000 181,155
DEPRECIATION
At 1 February 2025 - 6,309 6,309
Charge for year - 922 922
At 31 January 2026 - 7,231 7,231
NET BOOK VALUE
At 31 January 2026 171,155 2,769 173,924
At 31 January 2025 171,155 3,691 174,846

Included in cost of land and buildings is freehold land of £ 171,155 (2025 - £ 171,155 ) which is not depreciated.

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 February 2025
and 31 January 2026 400
NET BOOK VALUE
At 31 January 2026 400
At 31 January 2025 400

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2025
and 31 January 2026 386,397
NET BOOK VALUE
At 31 January 2026 386,397
At 31 January 2025 386,397

Page 5 continued...
CARACAS HOLDINGS LIMITED (REGISTERED NUMBER: 10560063)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 JANUARY 2026


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Amounts owed by group undertakings 548,212 519,063
Other debtors 108,079 -
656,291 519,063

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Amounts owed to group undertakings 13,475 490
Taxation and social security 31,662 2,637
Other creditors 1,203 2,428
46,340 5,555

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26 31.1.25
£    £   
M Potter
Balance outstanding at start of year - -
Amounts advanced 80,807 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 80,807 -

Advances to the director are charged interest at a rate of 2.25% per annum to 5 April 2025 and 3.75% per annum from 6 April 2025.

Page 6