IRIS Accounts Production v25.1.3.33 12931510 Board of Directors 1.1.24 31.12.24 31.12.24 8.4.25 false true false false true false Auditors Opinion iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh129315102023-12-31129315102024-12-31129315102024-01-012024-12-31129315102022-12-31129315102023-01-012023-12-31129315102023-12-3112931510ns15:EnglandWales2024-01-012024-12-3112931510ns14:PoundSterling2024-01-012024-12-3112931510ns10:Director12024-01-012024-12-3112931510ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3112931510ns10:SmallEntities2024-01-012024-12-3112931510ns10:Audited2024-01-012024-12-3112931510ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3112931510ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3112931510ns10:FullAccounts2024-01-012024-12-3112931510ns10:Director22024-01-012024-12-3112931510ns10:CompanySecretary12024-01-012024-12-3112931510ns10:RegisteredOffice2024-01-012024-12-3112931510ns5:CurrentFinancialInstruments2024-12-3112931510ns5:CurrentFinancialInstruments2023-12-3112931510ns5:Non-currentFinancialInstruments2024-12-3112931510ns5:Non-currentFinancialInstruments2023-12-3112931510ns5:ShareCapital2024-12-3112931510ns5:ShareCapital2023-12-3112931510ns5:RetainedEarningsAccumulatedLosses2024-12-3112931510ns5:RetainedEarningsAccumulatedLosses2023-12-3112931510ns5:CostValuation2023-12-3112931510ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3112931510ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-31
REGISTERED NUMBER: 12931510 (England and Wales)




FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

CASA LUKER LIMITED

CASA LUKER LIMITED (REGISTERED NUMBER: 12931510)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CASA LUKER LIMITED

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTORS: Mr C Romero Restrepo
O J Garcia Santos





SECRETARY: EBS Corporate Services Limited





REGISTERED OFFICE: Innovation Centre
Gallows Hill
Warwick
Warwickshire
CV34 6UW





REGISTERED NUMBER: 12931510 (England and Wales)





AUDITORS: Luckmans Duckett Parker Limited
Chartered Accountants
Statutory Auditors
1110 Elliott Court
Herald Avenue
Coventry Business Park
Coventry
West Midlands
CV5 6UB

CASA LUKER LIMITED (REGISTERED NUMBER: 12931510)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Investments 4 6,480,686 6,480,686

CURRENT ASSETS
Stocks 5 1,360,323 1,152,453
Debtors 6 1,715,099 1,074,096
Cash at bank 449,587 140,891
3,525,009 2,367,440
CREDITORS
Amounts falling due within one year 7 7,311,566 838,063
NET CURRENT (LIABILITIES)/ASSETS (3,786,557 ) 1,529,377
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,694,129

8,010,063

CREDITORS
Amounts falling due after more than one
year

8

-

6,779,813
NET ASSETS 2,694,129 1,230,250

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 2,694,128 1,230,249
2,694,129 1,230,250

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2025 and were signed on its behalf by:





Mr C Romero Restrepo - Director


CASA LUKER LIMITED (REGISTERED NUMBER: 12931510)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024

1. STATUTORY INFORMATION

Casa Luker 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.

Preparation of consolidated financial statements
The financial statements contain information about Casa Luker Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Sale of goods
Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover 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 transaction can be measured reliably. This is usually on dispatch of the goods.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less provision for impairment.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the statement of Income and Retained Earning,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.


CASA LUKER LIMITED (REGISTERED NUMBER: 12931510)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 January 2024
and 31 December 2024 6,480,686
NET BOOK VALUE
At 31 December 2024 6,480,686
At 31 December 2023 6,480,686

5. STOCKS
2024 2023
£    £   
Finished goods 1,360,323 1,152,453

CASA LUKER LIMITED (REGISTERED NUMBER: 12931510)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,509,122 1,041,247
Amounts owed by group undertakings 172,147 -
Other debtors 33,830 32,849
1,715,099 1,074,096

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 201,993 739,417
Amounts owed to group undertakings 6,668,900 -
Taxation and social security 430,577 87,576
Other creditors 10,096 11,070
7,311,566 838,063

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Amounts owed to group undertakings - 6,779,813

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mark Spafford (Senior Statutory Auditor)
for and on behalf of Luckmans Duckett Parker Limited

10. RELATED PARTY DISCLOSURES

The smallest group undertaking in which the results are consolidated is that headed by Casa Luker S.A. which is a company registered in Colombia. These consolidated financial statements are available to the public and may be obtained from Casa Luker S.A, Cra 23 64B-33 Torre A Manizales; Caldas