Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31falseNo description of principal activity2023-01-01false22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03629780 2023-01-01 2023-12-31 03629780 2022-01-01 2022-12-31 03629780 2023-12-31 03629780 2022-12-31 03629780 c:Director1 2023-01-01 2023-12-31 03629780 c:Director2 2023-01-01 2023-12-31 03629780 c:RegisteredOffice 2023-01-01 2023-12-31 03629780 d:FreeholdInvestmentProperty 2023-12-31 03629780 d:FreeholdInvestmentProperty 2022-12-31 03629780 d:FreeholdInvestmentProperty 2 2023-01-01 2023-12-31 03629780 d:CurrentFinancialInstruments 2023-12-31 03629780 d:CurrentFinancialInstruments 2022-12-31 03629780 d:Non-currentFinancialInstruments 2023-12-31 03629780 d:Non-currentFinancialInstruments 2022-12-31 03629780 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 03629780 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 03629780 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 03629780 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 03629780 d:ShareCapital 2023-12-31 03629780 d:ShareCapital 2022-12-31 03629780 d:SharePremium 2023-12-31 03629780 d:SharePremium 2022-12-31 03629780 d:RetainedEarningsAccumulatedLosses 2023-12-31 03629780 d:RetainedEarningsAccumulatedLosses 2022-12-31 03629780 c:FRS102 2023-01-01 2023-12-31 03629780 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 03629780 c:FullAccounts 2023-01-01 2023-12-31 03629780 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 03629780 f:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 03629780







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


CASE TOSCANA LIMITED
(Formerly Casa Toscana Limited)






































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CASE TOSCANA LIMITED
 
(Formerly Casa Toscana Limited)
 


 
COMPANY INFORMATION


Directors
C H A Bradley 
E P Lester 




Registered number
03629780



Registered office
Foxley Manor
Forest Green Road

Holyport

Maidenhead

Berkshire

SL6 2NW




Accountants
Menzies LLP
Chartered Accountants

Magna House 2nd Floor

18-32 London Road

Staines

Surrey

TW18 4BP





 


CASE TOSCANA LIMITED
 
(Formerly Casa Toscana Limited)
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5


 


CASE TOSCANA LIMITED
  
(Formerly Casa Toscana Limited)
REGISTERED NUMBER:03629780



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investment property
 4 
372,724
398,335

  
372,724
398,335

Current assets
  

Debtors: amounts falling due within one year
 5 
1,154
890

Cash at bank and in hand
  
107,262
106,809

  
108,416
107,699

Creditors: amounts falling due within one year
 6 
(520,029)
(326,727)

Net current liabilities
  
 
 
(411,613)
 
 
(219,028)

Total assets less current liabilities
  
(38,889)
179,307

Creditors: amounts falling due after more than one year
 7 
(25,031)
(181,273)

  

Net liabilities
  
(63,920)
(1,966)


Capital and reserves
  

Called up share capital 
  
566,002
566,002

Share premium account
  
20,000
20,000

Profit and loss account
  
(649,922)
(587,968)

  
(63,920)
(1,966)


Page 1

 


CASE TOSCANA LIMITED
  
(Formerly Casa Toscana Limited)
REGISTERED NUMBER:03629780


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 September 2024.




C H A Bradley
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


CASE TOSCANA LIMITED
 
(Formerly Casa Toscana Limited)
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Case Toscana Ltd is a private company limited by shares incorporated in England and Wales.  The address of the registered office and principal place of business is given in the company information page of these financial statements.  
The financial statements are presented in sterling and rounded to the nearest £. The company's functional currency is Euros.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the balance sheet date of 31 December 2023 the company shows a deficiency of total assets over total liabilities of £63,920 (2022: £1,966). Due to the ongoing support of the directors, and expectation regarding future trading performance, the company expects to meet its liabilities as they fall due, the company has prepared its financial statements on a going concern basis.

 
2.3

Revenue

Revenue is recognised through the rental of an investment property to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is generated through rental income and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.4

Investment property

Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.

 
2.5

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 3

 


CASE TOSCANA LIMITED
 
(Formerly Casa Toscana Limited)
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Investment property


Freehold investment property

£



Valuation


At 1 January 2023
398,335


Surplus on revaluation
(25,611)



At 31 December 2023
372,724

The 2023 valuations were made by independent valuers, on an open market value for existing use basis.





5.


Debtors

2023
2022
£
£


Prepayments and accrued income
1,154
890

1,154
890



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
6,830
-

Bank loans
22,424
22,900

Other creditors
459,355
273,075

Accruals and deferred income
31,420
30,752

520,029
326,727


Page 4

 


CASE TOSCANA LIMITED
 
(Formerly Casa Toscana Limited)
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
25,031
49,993

Other creditors
-
131,280

25,031
181,273


 
Page 5