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REGISTERED NUMBER: SC443327 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

CASA HOMES AND GARDENS LIMITED

CASA HOMES AND GARDENS LIMITED (REGISTERED NUMBER: SC443327)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CASA HOMES AND GARDENS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTORS: M Dominguez
Mrs K L Dominguez





REGISTERED OFFICE: 54 Braehead
Lochwinnoch
Renfrewshire
PA12 4AS





REGISTERED NUMBER: SC443327 (Scotland)

CASA HOMES AND GARDENS LIMITED (REGISTERED NUMBER: SC443327)

BALANCE SHEET
29 FEBRUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,625 16,512

CURRENT ASSETS
Debtors 5 1,855 5,055
Cash at bank 1,741 -
3,596 5,055
CREDITORS
Amounts falling due within one year 6 7,927 8,002
NET CURRENT LIABILITIES (4,331 ) (2,947 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,294

13,565

CREDITORS
Amounts falling due after more than
one year

7

(5,667

)

(9,667

)

PROVISIONS FOR LIABILITIES 9 (2,399 ) (3,137 )
NET ASSETS 228 761

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 128 661
228 761

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

CASA HOMES AND GARDENS LIMITED (REGISTERED NUMBER: SC443327)

BALANCE SHEET - continued
29 FEBRUARY 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2024 and were signed on its behalf by:





M Dominguez - Director


CASA HOMES AND GARDENS LIMITED (REGISTERED NUMBER: SC443327)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1. STATUTORY INFORMATION

Casa Homes And Gardens Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


CASA HOMES AND GARDENS LIMITED (REGISTERED NUMBER: SC443327)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Motor
Equipment vehicles Totals
£    £    £   
COST
At 1 March 2023
and 29 February 2024 11,869 28,384 40,253
DEPRECIATION
At 1 March 2023 7,058 16,683 23,741
Charge for year 962 2,925 3,887
At 29 February 2024 8,020 19,608 27,628
NET BOOK VALUE
At 29 February 2024 3,849 8,776 12,625
At 28 February 2023 4,811 11,701 16,512

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 2,723
Accrued income 600 2,000
Prepayments 1,255 332
1,855 5,055

CASA HOMES AND GARDENS LIMITED (REGISTERED NUMBER: SC443327)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 8) 4,000 4,951
Trade creditors - (1 )
Tax 3,194 326
Social security and other taxes - 127
Directors' current accounts 74 1,077
Accrued expenses 659 1,522
7,927 8,002

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans (see note 8) 5,667 9,667

8. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts - 951
Bank loans 4,000 4,000
4,000 4,951

Amounts falling due between one and two years:
Bank loans - 1-2 years 4,000 4,000

Amounts falling due between two and five years:
Bank loans - 2-5 years 1,667 5,667

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 2,399 3,137

CASA HOMES AND GARDENS LIMITED (REGISTERED NUMBER: SC443327)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 March 2023 3,137
Credit to Income Statement during year (738 )
Balance at 29 February 2024 2,399