Registered number
06389513
Casa Caffe Limited
Filleted Accounts
31 March 2024
Casa Caffe Limited
Registered number: 06389513
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 115,166 63,056
115,166 63,056
Current assets
Stocks 10,000 8,000
Debtors 4 - -
Cash at bank and in hand 586,004 534,492
596,004 542,492
Creditors: amounts falling due within one year 5 (570,877) (297,733)
Net current assets 25,127 244,759
Total assets less current liabilities 140,293 307,815
Net assets 140,293 307,815
Capital and reserves
Called up share capital 100 100
Profit and loss account 140,193 307,715
Shareholders' funds 140,293 307,815
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Pasquale Molianri
Director
Approved by the board on 19 August 2024
Casa Caffe Limited
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 4 years
Fixtures, fittings, tools and equipment over 4 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 30 25
3 Tangible fixed assets
Ice Cream Vans,Trailers & Equipment Fixtures &
Fittings
Motor vehicles Total
£ £ £ £
Cost
At 1 April 2023 514,351 48,203 53,254 615,808
Additions 62,500 27,877 - 90,377
Surplus on revaluation - - - -
Disposals - - - -
At 31 March 2024 576,851 76,080 53,254 706,185
Depreciation
At 1 April 2023 474,170 25,712 52,870 552,752
Charge for the year 25,670 12,592 5 38,267
Surplus on revaluation - - - -
On disposals - - - -
At 31 March 2024 499,840 38,304 52,875 591,019
Net book value
At 31 March 2024 77,011 37,776 379 115,166
At 31 March 2023 40,181 22,491 384 63,056
4 Debtors 2024 2023
£ £
Director's Current Account - -
- -
5 Creditors: amounts falling due within one year 2024 2023
£ £
Sundry creditors & Accruals 46,814 13,527
Taxation and social security costs 131,576 88,206
Director's Current Account 392,487 196,000
570,877 297,733
6 Other information
Casa Caffe Limited is a private company limited by shares and incorporated in England. Its registered office is:
Suite: 10 Commonside Business Centre
1 Commonside West
Mitcham
Surrey
CR4 4HA
Casa Caffe Limited 06389513 false 2023-04-01 2024-03-31 2024-03-31 VT Final Accounts April 2024 Mr Pasquale Molianri No description of principal activity 06389513 2022-04-01 2023-03-31 06389513 core:WithinOneYear 2023-03-31 06389513 core:ShareCapital 2023-03-31 06389513 core:RetainedEarningsAccumulatedLosses 2023-03-31 06389513 2023-04-01 2024-03-31 06389513 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06389513 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 06389513 bus:Director40 2023-04-01 2024-03-31 06389513 1 2023-04-01 2024-03-31 06389513 2 2023-04-01 2024-03-31 06389513 core:LandBuildings 2023-04-01 2024-03-31 06389513 core:PlantMachinery 2023-04-01 2024-03-31 06389513 core:Vehicles 2023-04-01 2024-03-31 06389513 countries:England 2023-04-01 2024-03-31 06389513 bus:FRS102 2023-04-01 2024-03-31 06389513 bus:FilletedAccounts 2023-04-01 2024-03-31 06389513 2024-03-31 06389513 core:WithinOneYear 2024-03-31 06389513 core:ShareCapital 2024-03-31 06389513 core:RetainedEarningsAccumulatedLosses 2024-03-31 06389513 core:LandBuildings 2024-03-31 06389513 core:PlantMachinery 2024-03-31 06389513 core:Vehicles 2024-03-31 06389513 2023-03-31 06389513 core:LandBuildings 2023-03-31 06389513 core:PlantMachinery 2023-03-31 06389513 core:Vehicles 2023-03-31 iso4217:GBP xbrli:pure