Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 05784869 Mr Estate of Malcolm Roach Mr Lionel Cox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05784869 2023-03-31 05784869 2024-03-31 05784869 2023-04-01 2024-03-31 05784869 frs-core:CurrentFinancialInstruments 2024-03-31 05784869 frs-core:Non-currentFinancialInstruments 2024-03-31 05784869 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-01 2024-03-31 05784869 frs-core:OtherResidualIntangibleAssets 2024-03-31 05784869 frs-core:OtherResidualIntangibleAssets 2023-03-31 05784869 frs-core:PlantMachinery 2024-03-31 05784869 frs-core:PlantMachinery 2023-04-01 2024-03-31 05784869 frs-core:PlantMachinery 2023-03-31 05784869 frs-core:ShareCapital 2024-03-31 05784869 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05784869 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05784869 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 05784869 frs-bus:SmallEntities 2023-04-01 2024-03-31 05784869 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05784869 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 05784869 frs-core:UnlistedNon-exchangeTraded 2024-03-31 05784869 frs-core:UnlistedNon-exchangeTraded 2023-03-31 05784869 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 05784869 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 05784869 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 05784869 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 05784869 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 05784869 frs-bus:Director1 2023-04-01 2024-03-31 05784869 frs-bus:Director2 2023-04-01 2024-03-31 05784869 frs-core:CurrentFinancialInstruments 3 2024-03-31 05784869 frs-core:CurrentFinancialInstruments 4 2024-03-31 05784869 frs-countries:EnglandWales 2023-04-01 2024-03-31 05784869 2022-03-31 05784869 2023-03-31 05784869 2022-04-01 2023-03-31 05784869 frs-core:CurrentFinancialInstruments 2023-03-31 05784869 frs-core:Non-currentFinancialInstruments 2023-03-31 05784869 frs-core:ShareCapital 2023-03-31 05784869 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 05784869 frs-core:CurrentFinancialInstruments 3 2023-03-31 05784869 frs-core:CurrentFinancialInstruments 4 2023-03-31
Registered number: 05784869
Casita Leisure Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Adrem Accounting ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05784869
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,640 1,640
Tangible Assets 5 1,650 1,650
Investment Properties 6 192,380 192,378
Investments 7 - 15,001
195,670 210,669
CURRENT ASSETS
Stocks 8 - 27,812
Debtors 9 37,642 301,295
Cash at bank and in hand 32,160 29,032
69,802 358,139
Creditors: Amounts Falling Due Within One Year 10 (207,615 ) (431,992 )
NET CURRENT ASSETS (LIABILITIES) (137,813 ) (73,853 )
TOTAL ASSETS LESS CURRENT LIABILITIES 57,857 136,816
Creditors: Amounts Falling Due After More Than One Year 11 (14,000 ) (19,439 )
NET ASSETS 43,857 117,377
CAPITAL AND RESERVES
Called up share capital 12 55,147 121,646
Profit and Loss Account (11,290 ) (4,269 )
SHAREHOLDERS' FUNDS 43,857 117,377
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For the year ending 31 March 2024 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 Lionel Cox
Director
06/09/2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Casita Leisure Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05784869 . The registered office is Wincham House, Greenfield Farm Trading Estate, Congleton, Cheshire, CW12 4TR.
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
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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 0
Plant & Machinery 0
2.4. Investment Properties
All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 1 April 2023 1,640
As at 31 March 2024 1,640
Net Book Value
As at 31 March 2024 1,640
As at 1 April 2023 1,640
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2023 1,650
As at 31 March 2024 1,650
Net Book Value
As at 31 March 2024 1,650
As at 1 April 2023 1,650
6. Investment Property
2024
£
Fair Value
As at 1 April 2023 192,378
Disposals 2
As at 31 March 2024 192,380
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7. Investments
Unlisted
£
Cost
As at 1 April 2023 15,001
Disposals (15,001 )
As at 31 March 2024 -
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 15,001
8. Stocks
2024 2023
£ £
Finished goods - 27,812
9. Debtors
2024 2023
£ £
Due within one year
Trade debtors 10,793 1
Intercompany account 26,849 76,723
37,642 76,724
Due after more than one year
Amounts owed by group undertakings - 224,571
- 224,571
37,642 301,295
10. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (1 )
Bank loans and overdrafts - 22
Other loans - 191,000
Net wages 1,000 -
Healthy Happy Homes Limited 16,615 16,397
Healthy Happy Hub Ltd VRPS Debendure Shares 95,000 -
Wincham International UK Ltd VRP Debendure Shares 95,000 -
Wincham Investments Limited Loan Account - 224,574
207,615 431,992
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11. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 14,000 19,439
14,000 19,439
12. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 55,147 121,646
13. Registered Charges
On the 26th February 2016 the Company entered into a fixed and floating charge over its assets in favour of Wincham Investments Limited  to include all the assets, goodwill and undertakings of the company ( the borrower) present or future for the time being subject to the security interests created by the debenture which contains a fixed charge, a floating charge over all the property or undertaking of the company and certain negative pledges 
Full details are on Public Record at Companies House under Charge  code 057848690001.
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