Acorah Software Products - Accounts Production 16.0.110 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 12563814 Ms Leigh Pattison Mr Daniel Cooper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12563814 2023-04-30 12563814 2024-04-30 12563814 2023-05-01 2024-04-30 12563814 frs-core:CurrentFinancialInstruments 2024-04-30 12563814 frs-core:Non-currentFinancialInstruments 2024-04-30 12563814 frs-core:ComputerEquipment 2024-04-30 12563814 frs-core:ComputerEquipment 2023-05-01 2024-04-30 12563814 frs-core:ComputerEquipment 2023-04-30 12563814 frs-core:FurnitureFittings 2024-04-30 12563814 frs-core:FurnitureFittings 2023-05-01 2024-04-30 12563814 frs-core:FurnitureFittings 2023-04-30 12563814 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 12563814 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 12563814 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 12563814 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 12563814 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 12563814 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 12563814 frs-core:MotorVehicles 2023-05-01 2024-04-30 12563814 frs-core:PlantMachinery 2024-04-30 12563814 frs-core:PlantMachinery 2023-05-01 2024-04-30 12563814 frs-core:PlantMachinery 2023-04-30 12563814 frs-core:SharePremium 2024-04-30 12563814 frs-core:ShareCapital 2024-04-30 12563814 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 12563814 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 12563814 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 12563814 frs-bus:SmallEntities 2023-05-01 2024-04-30 12563814 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 12563814 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 12563814 frs-bus:Director1 2023-05-01 2024-04-30 12563814 frs-bus:Director2 2023-05-01 2024-04-30 12563814 frs-core:Non-currentFinancialInstruments 1 2024-04-30 12563814 frs-core:Non-currentFinancialInstruments 2 2024-04-30 12563814 frs-core:Non-currentFinancialInstruments 3 2024-04-30 12563814 frs-core:Non-currentFinancialInstruments 4 2024-04-30 12563814 frs-core:Non-currentFinancialInstruments 5 2024-04-30 12563814 frs-core:Non-currentFinancialInstruments 6 2024-04-30 12563814 frs-core:Non-currentFinancialInstruments 7 2024-04-30 12563814 frs-core:Non-currentFinancialInstruments 8 2024-04-30 12563814 frs-core:Non-currentFinancialInstruments 9 2024-04-30 12563814 frs-countries:EnglandWales 2023-05-01 2024-04-30 12563814 2022-04-30 12563814 2023-04-30 12563814 2022-05-01 2023-04-30 12563814 frs-core:CurrentFinancialInstruments 2023-04-30 12563814 frs-core:Non-currentFinancialInstruments 2023-04-30 12563814 frs-core:SharePremium 2023-04-30 12563814 frs-core:ShareCapital 2023-04-30 12563814 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 12563814 frs-core:Non-currentFinancialInstruments 1 2023-04-30 12563814 frs-core:Non-currentFinancialInstruments 2 2023-04-30 12563814 frs-core:Non-currentFinancialInstruments 3 2023-04-30 12563814 frs-core:Non-currentFinancialInstruments 4 2023-04-30 12563814 frs-core:Non-currentFinancialInstruments 5 2023-04-30 12563814 frs-core:Non-currentFinancialInstruments 6 2023-04-30 12563814 frs-core:Non-currentFinancialInstruments 7 2023-04-30 12563814 frs-core:Non-currentFinancialInstruments 8 2023-04-30 12563814 frs-core:Non-currentFinancialInstruments 9 2023-04-30
Registered number: 12563814
Casa Property & Design Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
KSR Accountants
Institute of Financial Accountants
The Old Buttermarket
Market Place
Tuxford
Newark
NG22 0LJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12563814
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,572,005 1,430,221
1,572,005 1,430,221
CURRENT ASSETS
Debtors 5 5,553 5,553
Cash at bank and in hand 49,088 72,151
54,641 77,704
Creditors: Amounts Falling Due Within One Year 6 31,779 (838 )
NET CURRENT ASSETS (LIABILITIES) 86,420 76,866
TOTAL ASSETS LESS CURRENT LIABILITIES 1,658,425 1,507,087
Creditors: Amounts Falling Due After More Than One Year 7 (979,084 ) (975,416 )
NET ASSETS 679,341 531,671
CAPITAL AND RESERVES
Called up share capital 8 100 100
Share premium account 434,705 434,705
Profit and Loss Account 244,536 96,866
SHAREHOLDERS' FUNDS 679,341 531,671
Page 1
Page 2
For the year ending 30 April 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
Ms Leigh Pattison
Director
Mr Daniel Cooper
Director
6th January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Casa Property & Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12563814 . The registered office is The farmhouse, Hollymount, Kneesall, NG22 0AF.
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:
Freehold 0
Leasehold 0
Plant & Machinery 15
Motor Vehicles 25
Fixtures & Fittings 15
Computer Equipment 50
2.4. 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.
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Fixtures & Fittings
£ £ £ £
Cost or Valuation
As at 1 May 2023 1,356,000 74,000 260 -
Additions - - - 17,200
Revaluation 127,117 - - -
As at 30 April 2024 1,483,117 74,000 260 17,200
Depreciation
As at 1 May 2023 - - 39 -
Provided during the period - - 33 2,580
As at 30 April 2024 - - 72 2,580
Net Book Value
As at 30 April 2024 1,483,117 74,000 188 14,620
As at 1 May 2023 1,356,000 74,000 221 -
Computer Equipment Total
£ £
Cost or Valuation
As at 1 May 2023 - 1,430,260
Additions 160 17,360
Revaluation - 127,117
As at 30 April 2024 160 1,574,737
Depreciation
As at 1 May 2023 - 39
Provided during the period 80 2,693
As at 30 April 2024 80 2,732
Net Book Value
As at 30 April 2024 80 1,572,005
As at 1 May 2023 - 1,430,221
5. Debtors
2024 2023
£ £
Due after more than one year
Other debtors (1) 5,553 5,553
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax (31,779 ) 838
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 26,068 32,737
79 Haddenham Mortgage 100,884 100,884
121 Danvers mortgage 99,166 98,666
88 Wolverton Road Mortgage 101,198 101,180
116 Lambert Mortgage 105,008 105,008
6 Rowan Mortgage 130,100 130,100
166 Cavendish Mortgage 101,682 101,726
42 Regency Mortgage 84,200 84,200
31 Newton Mortgage 129,692 129,692
84 Melbourne Mortgage 85,997 84,999
Directors loan account 15,089 6,224
979,084 975,416
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5