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Company Registration No. 14115683 (England and Wales)
The Casablanca Club and Cafe Ltd Unaudited accounts for the year ended 30 April 2024
The Casablanca Club and Cafe Ltd Unaudited accounts Contents
Page
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The Casablanca Club and Cafe Ltd Company Information for the year ended 30 April 2024
Director
Leigh-Ann Regan
Company Number
14115683 (England and Wales)
Registered Office
ABERDARE HOUSE 28-29 MOUNT STUART SQUARE CARDIFF CF10 5FJ WALES
Accountants
Evans Entwistle Villa House 7 Herbert Terrace Penarth Vale of Glamorgan CF64 2AH
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The Casablanca Club and Cafe Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
150,154 
Current assets
Inventories
- 
10,000 
Debtors
5,961 
6,687 
Cash at bank and in hand
- 
36 
5,961 
16,723 
Creditors: amounts falling due within one year
(2,671)
(12,059)
Net current assets
3,290 
4,664 
Total assets less current liabilities
3,290 
154,818 
Creditors: amounts falling due after more than one year
(23,000)
(226,616)
Provisions for liabilities
Deferred tax
- 
(28,529)
Net liabilities
(19,710)
(100,327)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(19,711)
(100,328)
Shareholders' funds
(19,710)
(100,327)
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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 January 2024 and were signed on its behalf by
Leigh-Ann Regan Director Company Registration No. 14115683
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The Casablanca Club and Cafe Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
The Casablanca Club and Cafe Ltd is a private company, limited by shares, registered in England and Wales, registration number 14115683. The registered office is ABERDARE HOUSE, 28-29 MOUNT STUART SQUARE, CARDIFF, CF10 5FJ, WALES.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years - straight line
Fixtures & fittings
10 years - straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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The Casablanca Club and Cafe Ltd Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
31,420 
130,832 
162,252 
Disposals
(31,420)
(130,832)
(162,252)
At 30 April 2024
- 
- 
- 
Depreciation
At 1 May 2023
4,868 
7,230 
12,098 
Charge for the year
6,284 
11,083 
17,367 
On disposals
(11,152)
(18,313)
(29,465)
At 30 April 2024
- 
- 
- 
Net book value
At 30 April 2024
- 
- 
- 
At 30 April 2023
26,552 
123,602 
150,154 
5
Inventories
2024 
2023 
£ 
£ 
Finished goods
- 
10,000 
- 
10,000 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
5,007 
6,687 
Other debtors
954 
- 
5,961 
6,687 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
1,871 
11,259 
Accruals
800 
800 
2,671 
12,059 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Amounts owed to group undertakings and other participating interests
23,000 
167,203 
Loans from directors
- 
59,413 
23,000 
226,616 
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The Casablanca Club and Cafe Ltd Notes to the Accounts for the year ended 30 April 2024
9
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
- 
28,529 
2024 
2023 
£ 
£ 
Provision at start of year
28,529 
- 
(Credited)/charged to the profit and loss account
(28,529)
28,529 
Provision at end of year
- 
28,529 
10
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
11
Transactions with related parties
The company is a wholly owned subsidiary of Regan Management Ltd (07048517). On 30 April 2024 the company owed £23,000 (2023: £167,203) to Regan Management Ltd. A loan of £207,882 was written-off by Regan Management Ltd during the financial year.
12
Controlling party
Regan Management Ltd (07048517) , Aberdare House, Mountstuart Square, Cardiff, CF10 5LR
13
Average number of employees
During the year the average number of employees was 2 (2023: 3).
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