2023-03-212024-03-312024-03-31false14745384VILLA CASTANEA 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VILLA CASTANEA LTD

Registered Number
14745384
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2024

VILLA CASTANEA LTD
Company Information
for the period from 21 March 2023 to 31 March 2024

Director

KILLIGREW, Thomas Clive

Registered Address

2 Dew Way
Calne
SN11 8HD

Registered Number

14745384 (England and Wales)
VILLA CASTANEA LTD
Statement of Financial Position
31 March 2024

Notes

2024

£

£

Fixed assets
Tangible assets35,238
5,238
Current assets
Debtors15,134
Cash at bank and on hand1,694
16,828
Creditors amounts falling due within one year4(19,147)
Net current assets (liabilities)(2,319)
Total assets less current liabilities2,919
Provisions for liabilities5(544)
Net assets2,375
Capital and reserves
Called up share capital100
Profit and loss account2,275
Shareholders' funds2,375
The financial statements were approved and authorised for issue by the Director on 10 March 2025, and are signed on its behalf by:
KILLIGREW, Thomas Clive
Director
Registered Company No. 14745384
VILLA CASTANEA LTD
Notes to the Financial Statements
for the period ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery4
Fixtures and fittings4
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

2024
Average number of employees during the year1
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Total

££££
Cost or valuation
Additions3,2508851,5035,638
At 31 March 243,2508851,5035,638
Depreciation and impairment
Charge for year-173227400
At 31 March 24-173227400
Net book value
At 31 March 243,2507121,2765,238
At 20 March 23----
4.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables146
Taxation and social security2,615
Other creditors10,355
Accrued liabilities and deferred income6,031
Total19,147
5.Provisions for liabilities

2024

£
Net deferred tax liability (asset)544
Total544
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
KILLIGREW, Thomas Clive012,880012,880
012,880012,880
7.Related party transactions
Brenda Killigrew is the mother of Thomas Killigrew, Director of Villa Castanea Ltd. During the period, Brenda Killigrew charged Villa Castanea Ltd £13,491. As at the end of the period, Villa Castanea Ltd owed Brenda Killigrew £10,355.