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09749915 dpl-frs:Item11 2021-02-28 09749915 dpl-frs:Item11 2022-02-28 09749915 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 09749915 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 09749915 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 09749915 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 09749915 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 09749915 dpl-frs:Item12 2021-03-01 2022-02-28 09749915 dpl-frs:Item12 2021-02-28 09749915 dpl-frs:Item12 2022-02-28 09749915 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 09749915 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 09749915 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 09749915 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 09749915 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 09749915 1 2021-03-01 2022-02-28 09749915 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 09749915
Neo-Cass Holdings Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2023
Harrisons Accountancy Ltd
Harrison House Sheep Walk
Langford Road
Biggleswade
Bedfordshire
SG18 9RB
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09749915
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 937,401 468,330
937,401 468,330
CURRENT ASSETS
Debtors 5 283 283
Investments 6 140 140
Cash at bank and in hand 284,321 25,328
284,744 25,751
Creditors: Amounts Falling Due Within One Year 7 (373,162 ) (73,192 )
NET CURRENT ASSETS (LIABILITIES) (88,418 ) (47,441 )
TOTAL ASSETS LESS CURRENT LIABILITIES 848,983 420,889
Creditors: Amounts Falling Due After More Than One Year 8 (318,750 ) (168,750 )
NET ASSETS 530,233 252,139
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 530,133 252,039
SHAREHOLDERS' FUNDS 530,233 252,139
Page 1
Page 2
For the year ending 28 February 2023 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Neoclis Neocleous
Director
24/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Neo-Cass Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09749915 . The registered office is Harrison House, Sheep Walk, Langford Road, Biggleswade, SG18 9RB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Rental income represents rent receivable in the period to which it relates excluding VAT.
2.3. Investment Properties
Investment property, which is property held to earn rentals and / or for capital appreciation, is initially recognised at cost, which includes the pourchase cost and any directly attributable expenditure. 
Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revalution is recognised in the profit and loss account. Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed asset.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Investment Property
2023
£
Fair Value
As at 1 March 2022 468,330
Additions 469,071
As at 28 February 2023 937,401
5. Debtors
2023 2022
£ £
Due within one year
Due after more than one year
Corporation tax recoverable assets 283 283
283 283
6. Current Asset Investments
2023 2022
£ £
Shares in subsidiaries 140 140
140 140
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 30
Bank loans and overdrafts 56,250 6,250
VAT 100 100
Accruals and deferred income 600 600
Directors' loan accounts 1,212 1,212
Amounts owed to subsidiaries 315,000 65,000
373,162 73,192
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 318,750 168,750
318,750 168,750
9. Secured Creditors
Bank loans are secured via a fixed charge on the properties to which they relate.
The following secured debts are included within creditors:
2023 2022
£ £
Bank loans and overdrafts 375,000 175,000
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
Caneo Estates Limited
At the balance sheet date an intercompany loan of £315,000 (2022: £65,000) was owed from the company to Caneo Estates Ltd on which no interest was charged. Mr N Neocleous has a controlling interest in Caneo Estates Ltd.
Page 4