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REGISTERED NUMBER: 13411683 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

ANDACASA LIMITED

ANDACASA LIMITED (REGISTERED NUMBER: 13411683)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ANDACASA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: A Record MBE
D G E Apthorp





REGISTERED OFFICE: Charlton House
Dour Street
DOVER
Kent
CT16 1BL





REGISTERED NUMBER: 13411683 (England and Wales)





ACCOUNTANTS: McCabe Ford Williams
Chartered Accountants
Charlton House
Dour Street
DOVER
Kent
CT16 1BL

ANDACASA LIMITED (REGISTERED NUMBER: 13411683)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 797,081 796,093

CURRENT ASSETS
Debtors 5 13,486 13,659
Cash at bank and in hand 31,016 55,961
44,502 69,620
CREDITORS
Amounts falling due within one year 6 788,452 812,065
NET CURRENT LIABILITIES (743,950 ) (742,445 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,131

53,648

PROVISIONS FOR LIABILITIES 7 48,453 48,265
NET ASSETS 4,678 5,383

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Fair value reserve 8 200,362 200,362
Retained earnings (205,684 ) (204,979 )
4,678 5,383

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

ANDACASA LIMITED (REGISTERED NUMBER: 13411683)

BALANCE SHEET - continued
30 APRIL 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 22 January 2025 and were signed on its behalf by:





A Record MBE - Director


ANDACASA LIMITED (REGISTERED NUMBER: 13411683)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Andacasa Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents rental income relating to the period, excluding value added tax.

Tangible fixed assets
Freehold Property
The company's freehold property is let and is therefore held for investment. Investment properties are accounted for in accordance with FRS 102 section 1A "Small Entities", as follows:

Investment properties are measured at fair value at the balance sheet date. Changes in fair value are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the properties are sold. Annual depreciation is not provided on investment properties.

Office Equipment
Depreciation is provided at 15% on cost annually in order to write off office equipment over its estimated useful life.

Fixtures & Fittings
Depreciation is provided at 15% on cost annually in order to write off fixtures and fittings over its estimated useful life.

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.

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.

ANDACASA LIMITED (REGISTERED NUMBER: 13411683)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Office and
property equipment fittings Totals
£    £    £    £   
COST OR VALUATION
At 1 May 2023 789,435 5,119 3,000 797,554
Additions - 2,206 - 2,206
At 30 April 2024 789,435 7,325 3,000 799,760
DEPRECIATION
At 1 May 2023 - 1,011 450 1,461
Charge for year - 768 450 1,218
At 30 April 2024 - 1,779 900 2,679
NET BOOK VALUE
At 30 April 2024 789,435 5,546 2,100 797,081
At 30 April 2023 789,435 4,108 2,550 796,093

Cost or valuation at 30 April 2024 is represented by:

Fixtures
Freehold Office and
property equipment fittings Totals
£    £    £    £   
Valuation in 2024 247,362 - - 247,362
Cost 542,073 7,325 3,000 552,398
789,435 7,325 3,000 799,760

If the investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 542,073 542,073

The investment property was valued on a fair value basis on 30 April 2024 by the directors .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 10,069 8,307
Sundry debtors and prepayments 3,417 5,352
13,486 13,659

ANDACASA LIMITED (REGISTERED NUMBER: 13411683)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Shareholders' loan 365,938 380,200
Amounts owed to group undertakings 365,204 380,204
Other creditors 57,310 51,661
788,452 812,065

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 48,453 48,265

Deferred
tax
£   
Balance at 1 May 2023 48,265
Accelerated capital allowances 188
Balance at 30 April 2024 48,453

8. RESERVES
Fair
value
reserve
£   
At 1 May 2023
and 30 April 2024 200,362

9. RELATED PARTY DISCLOSURES

The company is a 75% owned subsidiary of WCR Limited, a company incorporated in England and Wales. Anthony & Carole Limited, a company incorporated in England and Wales, is regarded by the directors as being the ultimate parent company.

During the year the company repaid WCR Limited £15,000 of its outstanding loan. At the year end the company owed £365,204 (2023-£380,204) on this loan. No interest has been charged on this loan.

During the year the company repaid some of the shareholders £14,262 of their outstanding loan. At 30 April 2024 £365,938 (2023-£380,200) was outstanding on this loan. No interest has been charged on this loan.

10. ULTIMATE CONTROLLING PARTY

A Record MBE is the ultimate controlling party by virtue of his share ownership of the ultimate parent company, Anthony & Carole Limited.

11. GOING CONCERN

The financial statements have been prepared on a going concern basis. This basis is considered to be appropriate as the company continues to receive the support of its parent company and shareholders.