Acorah Software Products - Accounts Production 15.0.600 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 07159694 Mr Andrew Stockwell Mrs Sarah Stockwell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07159694 2023-05-31 07159694 2024-05-31 07159694 2023-06-01 2024-05-31 07159694 frs-core:ComputerEquipment 2023-06-01 2024-05-31 07159694 frs-core:FurnitureFittings 2023-06-01 2024-05-31 07159694 frs-core:NetGoodwill 2023-06-01 2024-05-31 07159694 frs-core:PlantMachinery 2023-06-01 2024-05-31 07159694 frs-core:ShareCapital 2024-05-31 07159694 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 07159694 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 07159694 frs-bus:AbridgedAccounts 2023-06-01 2024-05-31 07159694 frs-bus:SmallEntities 2023-06-01 2024-05-31 07159694 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 07159694 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 07159694 frs-bus:Director1 2023-06-01 2024-05-31 07159694 frs-bus:Director2 2023-06-01 2024-05-31 07159694 frs-countries:EnglandWales 2023-06-01 2024-05-31 07159694 2022-05-31 07159694 2023-05-31 07159694 2022-06-01 2023-05-31 07159694 frs-core:ShareCapital 2023-05-31 07159694 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 07159694
Casa Bella Restaurant Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2024
SeavorChartered
Chartered Accountants & Tax Advisers
Clifford Court
Cooper Way
Carlisle
Cumbria
CA3 0JG
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 07159694
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 31,856 40,783
31,856 40,783
CURRENT ASSETS
Stocks 1,435 1,365
Debtors 62,564 111,102
Cash at bank and in hand 164,254 160,354
228,253 272,821
Creditors: Amounts Falling Due Within One Year (195,704 ) (195,683 )
NET CURRENT ASSETS (LIABILITIES) 32,549 77,138
TOTAL ASSETS LESS CURRENT LIABILITIES 64,405 117,921
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,892 ) (8,333 )
NET ASSETS 59,513 109,588
CAPITAL AND RESERVES
Called up share capital 7 102 102
Profit and Loss Account 59,411 109,486
SHAREHOLDERS' FUNDS 59,513 109,588
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For the year ending 31 May 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 May 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Andrew Stockwell
Director
6 September 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Casa Bella Restaurant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07159694 . The registered office is Unit 7, Clifford Court, Cooper Way, Carlisle, Cumbria, CA3 0JG.
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 represents consideration received or receivable, net of discounts and value added taxes, for the sale of goods. Cash sales are recorded upon receipt and otherwise on the despatch of goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
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. Financial Instruments
A financial asset or financial liability is recognised initially at its fair value. At the end of each reporting period the fair value of each financial instrument is considered and changes in the fair value recognised in the profit or loss.

If a reliable measure of fair value is not available for an equity instrument its fair value at the last date the instrument was reliably measurable is treated as the cost of the instrument less impairment until a reliable measure of fair value becomes available.
2.7. Taxation
Corporation Tax payable is provided on taxable profits at the current rates.
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 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.
2.8. Pensions
The company contrbutes to the pension schemes of certain staff and directors. Contributions are charged to the profit and loss account as they become payable.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 38 (2023: 36)
38 36
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4. Intangible Assets
Total
£
Cost
As at 1 June 2023 54,000
As at 31 May 2024 54,000
Amortisation
As at 1 June 2023 54,000
As at 31 May 2024 54,000
Net Book Value
As at 31 May 2024 -
As at 1 June 2023 -
5. Tangible Assets
Total
£
Cost
As at 1 June 2023 252,861
Additions 2,228
As at 31 May 2024 255,089
Depreciation
As at 1 June 2023 212,078
Provided during the period 11,155
As at 31 May 2024 223,233
Net Book Value
As at 31 May 2024 31,856
As at 1 June 2023 40,783
6. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured. The loans are secured by way of a charge over the company's assets.
2024 2023
£ £
Bank loans and overdrafts - 3,614
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 102 102
8. Related Party Transactions
During the year the directors were paid a salary of £23,816 (2023: £9,972).
The director Mr A C Stockwell is also a director and shareholder of Gelato Casa Bella Limited.
At the balance sheet date a loan of £43,518 (2023: £55,138) was due from Gelato Casa Bella Limited.
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