Caseware UK (AP4) 2022.0.179 2022.0.179 2023-04-302023-04-302022-05-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12559783 2022-05-01 2023-04-30 12559783 2021-05-01 2022-04-30 12559783 2023-04-30 12559783 2022-04-30 12559783 c:Director1 2022-05-01 2023-04-30 12559783 d:FreeholdInvestmentProperty 2023-04-30 12559783 d:FreeholdInvestmentProperty 2022-04-30 12559783 d:FreeholdInvestmentProperty 2 2022-05-01 2023-04-30 12559783 d:CurrentFinancialInstruments 2023-04-30 12559783 d:CurrentFinancialInstruments 2022-04-30 12559783 d:Non-currentFinancialInstruments 2023-04-30 12559783 d:Non-currentFinancialInstruments 2022-04-30 12559783 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 12559783 d:CurrentFinancialInstruments d:WithinOneYear 2022-04-30 12559783 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 12559783 d:Non-currentFinancialInstruments d:AfterOneYear 2022-04-30 12559783 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-04-30 12559783 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2022-04-30 12559783 d:ShareCapital 2023-04-30 12559783 d:ShareCapital 2022-04-30 12559783 d:OtherMiscellaneousReserve 2023-04-30 12559783 d:OtherMiscellaneousReserve 2022-04-30 12559783 d:RetainedEarningsAccumulatedLosses 2023-04-30 12559783 d:RetainedEarningsAccumulatedLosses 2022-04-30 12559783 d:OtherDeferredTax 2023-04-30 12559783 d:OtherDeferredTax 2022-04-30 12559783 c:FRS102 2022-05-01 2023-04-30 12559783 c:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 12559783 c:FullAccounts 2022-05-01 2023-04-30 12559783 c:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 iso4217:GBP xbrli:pure
Registered number: 12559783



 
 
 
 
MOCCA HOUSING LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 APRIL 2023

 
MOCCA HOUSING LIMITED
REGISTERED NUMBER:12559783

BALANCE SHEET
AS AT 30 APRIL 2023

2023
2022
Note
£
£

Fixed assets
  

Investment property
 4 
360,000
245,000

  
360,000
245,000

Current assets
  

Cash at bank and in hand
  
922
4,847

  
922
4,847

Creditors: amounts falling due within one year
 5 
(55,827)
(67,798)

Net current liabilities
  
 
 
(54,905)
 
 
(62,951)

Total assets less current liabilities
  
305,095
182,049

Creditors: amounts falling due after more than one year
 6 
(186,541)
(186,541)

Deferred tax
  
(27,746)
-

  
 
 
(27,746)
 
 
-

Net assets/(liabilities)
  
90,808
(4,492)


Capital and reserves
  

Allotted, called up and fully paid share capital
  
100
100

Profit and loss account
  
7,472
(574)

Fair value reserve
  
83,236
(4,018)

  
90,808
(4,492)


Page 1

 
MOCCA HOUSING LIMITED
REGISTERED NUMBER:12559783
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 October 2023.





M W Carpenter
Director

Page 2

 
MOCCA HOUSING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

Mocca Housing Limited is incorporated and domiciled in England and Wales.  The registered office is Harwood House, 43 Harwood Road, London, SW6 4QP.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

  
2.2

Turnover

Turnover represents rental income receivable in respect of the accounting period.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans with related parties.

Page 3

 
MOCCA HOUSING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

2.Accounting policies (continued)

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Investment property


Freehold investment property

£



Valuation


At 1 May 2022
245,000


Surplus on revaluation
115,000



At 30 April 2023
360,000

The 2023 valuations were made by the director, on an open market value for existing use basis.






Page 4

 
MOCCA HOUSING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
1,887
678

Other creditors
52,200
64,900

Accruals and deferred income
1,740
2,220

55,827
67,798



6.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
186,541
186,541


The bank loan is secured against the investment property held in the company.


7.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due after more than 5 years

Bank loans
186,541
186,541


Page 5

 
MOCCA HOUSING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

8.


Deferred taxation




2023


£






Charged to profit or loss
(27,746)



At end of year
(27,746)

The deferred taxation balance is made up as follows:

2023
2022
£
£


Cummulative fair value movement on investment property
(27,746)
-

 
Page 6