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Company Registration No. SC510798 (Scotland)
Casonato Limited Unaudited accounts for the year ended 30 June 2023
Casonato Limited Unaudited accounts Contents
Page
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Casonato Limited Company Information for the year ended 30 June 2023
Directors
Joanna Casonato Franck Casonato
Company Number
SC510798 (Scotland)
Registered Office
Unit 1 Sands House Kinross KY13 8SY
Accountants
Fraser + Accountants 3 Barossa Place Perth Perthshire PH1 5HG
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Casonato Limited Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
142,742 
123,184 
Current assets
Inventories
73,634 
65,985 
Debtors
12,737 
8,437 
Cash at bank and in hand
115,207 
277,293 
201,578 
351,715 
Creditors: amounts falling due within one year
(342,266)
(402,415)
Net current liabilities
(140,688)
(50,700)
Net assets
2,054 
72,484 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,954 
72,384 
Shareholders' funds
2,054 
72,484 
For the year ending 30 June 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2023 and were signed on its behalf by
Joanna Casonato Director Company Registration No. SC510798
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Casonato Limited Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
Casonato Limited is a private company, limited by shares, registered in Scotland, registration number SC510798. The registered office is Unit 1, Sands House , Kinross, KY13 8SY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Straight line over the life of the lease
Motor vehicles
25% Reducing balance
Fixtures & fittings
20% Reducing balance
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2022
102,088 
7,995 
176,692 
286,775 
Additions
9,465 
28,875 
8,640 
46,980 
Disposals
- 
(7,995)
- 
(7,995)
At 30 June 2023
111,553 
28,875 
185,332 
325,760 
Depreciation
At 1 July 2022
24,498 
6,571 
132,522 
163,591 
Charge for the year
4,462 
7,219 
14,317 
25,998 
On disposals
- 
(6,571)
- 
(6,571)
At 30 June 2023
28,960 
7,219 
146,839 
183,018 
Net book value
At 30 June 2023
82,593 
21,656 
38,493 
142,742 
At 30 June 2022
77,590 
1,424 
44,170 
123,184 
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Casonato Limited Notes to the Accounts for the year ended 30 June 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
385 
(651)
Accrued income and prepayments
12,352 
8,957 
Other debtors
- 
131 
12,737 
8,437 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
68,238 
54,727 
Taxes and social security
15,152 
46,231 
Other creditors
324,582 
290,094 
Loans from directors
(76,500)
3,638 
Accruals
10,794 
7,725 
342,266 
402,415 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Joanna Casonato
Directors current account
- 
38,250 
- 
38,250 
Franck Casonato
Directors current account
- 
38,250 
- 
38,250 
- 
76,500 
- 
76,500 
The balances were cleared by way of a dividend of £76,500 declared on 31 December 2023
9
Average number of employees
During the year the average number of employees was 17 (2022: 17).
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