Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-31true2023-07-01falseNo description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08241229 2023-07-01 2024-10-31 08241229 2022-07-01 2023-06-30 08241229 2024-10-31 08241229 2023-06-30 08241229 c:Director1 2023-07-01 2024-10-31 08241229 d:OfficeEquipment 2023-07-01 2024-10-31 08241229 d:OfficeEquipment 2024-10-31 08241229 d:OfficeEquipment 2023-06-30 08241229 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-10-31 08241229 d:CurrentFinancialInstruments 2024-10-31 08241229 d:CurrentFinancialInstruments 2023-06-30 08241229 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 08241229 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 08241229 d:ShareCapital 2024-10-31 08241229 d:ShareCapital 2023-06-30 08241229 d:RetainedEarningsAccumulatedLosses 2024-10-31 08241229 d:RetainedEarningsAccumulatedLosses 2023-06-30 08241229 c:EntityNoLongerTradingButTradedInPast 2023-07-01 2024-10-31 08241229 c:FRS102 2023-07-01 2024-10-31 08241229 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-10-31 08241229 c:FullAccounts 2023-07-01 2024-10-31 08241229 c:PrivateLimitedCompanyLtd 2023-07-01 2024-10-31 08241229 2 2023-07-01 2024-10-31 08241229 e:PoundSterling 2023-07-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 08241229









CASA & COUNTRY ITALIAN PROPERTY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2024

 
CASA & COUNTRY ITALIAN PROPERTY LIMITED
REGISTERED NUMBER: 08241229

BALANCE SHEET
AS AT 31 OCTOBER 2024

31 October
30 June
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
453

  
-
453

Current assets
  

Debtors: amounts falling due within one year
 5 
100
41,356

Cash at bank and in hand
 6 
-
28,266

  
100
69,622

Creditors: amounts falling due within one year
 7 
-
(14,243)

Net current assets
  
 
 
100
 
 
55,379

Total assets less current liabilities
  
100
55,832

  

Net assets
  
100
55,832


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
-
55,732

  
100
55,832


Page 1

 
CASA & COUNTRY ITALIAN PROPERTY LIMITED
REGISTERED NUMBER: 08241229
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



G Bruce
Director

Date: 19 March 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CASA & COUNTRY ITALIAN PROPERTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

1.


General information

Casa & Country Italian Property Limited is a limited liability company incorporated and domiciled in England and Wales. 
The address of its registered office is:
Penrose
New Inn Lane
Shrawley
Worcester
WR6 6TE 
The financial statements are for the period ended 31 October 2024 (2023: year ended 30 June 2023).
The company ceased operations during the period. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 3

 
CASA & COUNTRY ITALIAN PROPERTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
CASA & COUNTRY ITALIAN PROPERTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the period was 1 (2023 - 1).

Page 5

 
CASA & COUNTRY ITALIAN PROPERTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

4.


Tangible fixed assets







Office equipment

£





At 1 July 2023
2,620


Disposals
(2,620)



At 31 October 2024

-





At 1 July 2023
2,167


Charge for the period on owned assets
453


Disposals
(2,620)



At 31 October 2024

-



Net book value



At 31 October 2024
-



At 30 June 2023
453

Page 6

 
CASA & COUNTRY ITALIAN PROPERTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

5.


Debtors

31 October
30 June
2024
2023
£
£


Trade debtors
-
40,000

Other debtors
100
856

Prepayments and accrued income
-
500

100
41,356



6.


Cash and cash equivalents

31 October
30 June
2024
2023
£
£

Cash at bank and in hand
-
28,266

-
28,266



7.


Creditors: Amounts falling due within one year

31 October
30 June
2024
2023
£
£

Other taxation and social security
-
1,941

Other creditors
-
10,302

Accruals and deferred income
-
2,000

-
14,243



8.


Related party transactions


31 October
30 June
2024
2023
£
£

Amounts due from/(to) companies with directors in common
100
30,000
100
30,000

 
Page 7