2023-11-012024-10-312024-10-31false03702420CASA ROMANA LIMITED2025-04-0356101falseiso4217:GBPxbrli:pure037024202023-11-01037024202024-10-31037024202023-11-012024-10-31037024202022-11-01037024202023-10-31037024202022-11-012023-10-3103702420bus:SmallEntities2023-11-012024-10-3103702420bus:AuditExempt-NoAccountantsReport2023-11-012024-10-3103702420bus:FullAccounts2023-11-012024-10-3103702420bus:PrivateLimitedCompanyLtd2023-11-012024-10-3103702420core:WithinOneYear2024-10-3103702420core:AfterOneYear2024-10-3103702420core:WithinOneYear2023-10-3103702420core:AfterOneYear2023-10-3103702420core:ShareCapital2024-10-3103702420core:SharePremium2024-10-3103702420core:RevaluationReserve2024-10-3103702420core:OtherReservesSubtotal2024-10-3103702420core:RetainedEarningsAccumulatedLosses2024-10-3103702420core:ShareCapital2023-10-3103702420core:SharePremium2023-10-3103702420core:RevaluationReserve2023-10-3103702420core:OtherReservesSubtotal2023-10-3103702420core:RetainedEarningsAccumulatedLosses2023-10-3103702420core:LandBuildings2024-10-3103702420core:PlantMachinery2024-10-3103702420core:Vehicles2024-10-3103702420core:FurnitureFittings2024-10-3103702420core:OfficeEquipment2024-10-3103702420core:NetGoodwill2024-10-3103702420core:IntangibleAssetsOtherThanGoodwill2024-10-3103702420core:ListedExchangeTraded2024-10-3103702420core:UnlistedNon-exchangeTraded2024-10-3103702420core:LandBuildings2023-10-3103702420core:PlantMachinery2023-10-3103702420core:Vehicles2023-10-3103702420core:FurnitureFittings2023-10-3103702420core:OfficeEquipment2023-10-3103702420core:NetGoodwill2023-10-3103702420core:IntangibleAssetsOtherThanGoodwill2023-10-3103702420core:ListedExchangeTraded2023-10-3103702420core:UnlistedNon-exchangeTraded2023-10-3103702420core:LandBuildings2023-11-012024-10-3103702420core:PlantMachinery2023-11-012024-10-3103702420core:Vehicles2023-11-012024-10-3103702420core:FurnitureFittings2023-11-012024-10-3103702420core:OfficeEquipment2023-11-012024-10-3103702420core:NetGoodwill2023-11-012024-10-3103702420core:IntangibleAssetsOtherThanGoodwill2023-11-012024-10-3103702420core:ListedExchangeTraded2023-11-012024-10-3103702420core:UnlistedNon-exchangeTraded2023-11-012024-10-3103702420core:MoreThanFiveYears2023-11-012024-10-3103702420core:Non-currentFinancialInstruments2024-10-3103702420core:Non-currentFinancialInstruments2023-10-3103702420dpl:CostSales2023-11-012024-10-3103702420dpl:DistributionCosts2023-11-012024-10-3103702420core:LandBuildings2023-11-012024-10-3103702420core:PlantMachinery2023-11-012024-10-3103702420core:Vehicles2023-11-012024-10-3103702420core:FurnitureFittings2023-11-012024-10-3103702420core:OfficeEquipment2023-11-012024-10-3103702420dpl:AdministrativeExpenses2023-11-012024-10-3103702420core:NetGoodwill2023-11-012024-10-3103702420core:IntangibleAssetsOtherThanGoodwill2023-11-012024-10-3103702420dpl:GroupUndertakings2023-11-012024-10-3103702420dpl:ParticipatingInterests2023-11-012024-10-3103702420dpl:GroupUndertakingscore:ListedExchangeTraded2023-11-012024-10-3103702420core:ListedExchangeTraded2023-11-012024-10-3103702420dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-11-012024-10-3103702420core:UnlistedNon-exchangeTraded2023-11-012024-10-3103702420dpl:CostSales2022-11-012023-10-3103702420dpl:DistributionCosts2022-11-012023-10-3103702420core:LandBuildings2022-11-012023-10-3103702420core:PlantMachinery2022-11-012023-10-3103702420core:Vehicles2022-11-012023-10-3103702420core:FurnitureFittings2022-11-012023-10-3103702420core:OfficeEquipment2022-11-012023-10-3103702420dpl:AdministrativeExpenses2022-11-012023-10-3103702420core:NetGoodwill2022-11-012023-10-3103702420core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3103702420dpl:GroupUndertakings2022-11-012023-10-3103702420dpl:ParticipatingInterests2022-11-012023-10-3103702420dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3103702420core:ListedExchangeTraded2022-11-012023-10-3103702420dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3103702420core:UnlistedNon-exchangeTraded2022-11-012023-10-3103702420core:NetGoodwill2024-10-3103702420core:IntangibleAssetsOtherThanGoodwill2024-10-3103702420core:LandBuildings2024-10-3103702420core:PlantMachinery2024-10-3103702420core:Vehicles2024-10-3103702420core:FurnitureFittings2024-10-3103702420core:OfficeEquipment2024-10-3103702420core:AfterOneYear2024-10-3103702420core:WithinOneYear2024-10-3103702420core:ListedExchangeTraded2024-10-3103702420core:UnlistedNon-exchangeTraded2024-10-3103702420core:ShareCapital2024-10-3103702420core:SharePremium2024-10-3103702420core:RevaluationReserve2024-10-3103702420core:OtherReservesSubtotal2024-10-3103702420core:RetainedEarningsAccumulatedLosses2024-10-3103702420core:NetGoodwill2023-10-3103702420core:IntangibleAssetsOtherThanGoodwill2023-10-3103702420core:LandBuildings2023-10-3103702420core:PlantMachinery2023-10-3103702420core:Vehicles2023-10-3103702420core:FurnitureFittings2023-10-3103702420core:OfficeEquipment2023-10-3103702420core:AfterOneYear2023-10-3103702420core:WithinOneYear2023-10-3103702420core:ListedExchangeTraded2023-10-3103702420core:UnlistedNon-exchangeTraded2023-10-3103702420core:ShareCapital2023-10-3103702420core:SharePremium2023-10-3103702420core:RevaluationReserve2023-10-3103702420core:OtherReservesSubtotal2023-10-3103702420core:RetainedEarningsAccumulatedLosses2023-10-3103702420core:NetGoodwill2022-11-0103702420core:IntangibleAssetsOtherThanGoodwill2022-11-0103702420core:LandBuildings2022-11-0103702420core:PlantMachinery2022-11-0103702420core:Vehicles2022-11-0103702420core:FurnitureFittings2022-11-0103702420core:OfficeEquipment2022-11-0103702420core:AfterOneYear2022-11-0103702420core:WithinOneYear2022-11-0103702420core:ListedExchangeTraded2022-11-0103702420core:UnlistedNon-exchangeTraded2022-11-0103702420core:ShareCapital2022-11-0103702420core:SharePremium2022-11-0103702420core:RevaluationReserve2022-11-0103702420core:OtherReservesSubtotal2022-11-0103702420core:RetainedEarningsAccumulatedLosses2022-11-0103702420core:AfterOneYear2023-11-012024-10-3103702420core:WithinOneYear2023-11-012024-10-3103702420core:Non-currentFinancialInstrumentscore:CostValuation2023-11-012024-10-3103702420core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-012024-10-3103702420core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-012024-10-3103702420core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-012024-10-3103702420core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-012024-10-3103702420core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-012024-10-3103702420core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-012024-10-3103702420core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-012024-10-3103702420core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-012024-10-3103702420core:Non-currentFinancialInstrumentscore:CostValuation2024-10-3103702420core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-10-3103702420core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-10-3103702420core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-10-3103702420core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-10-3103702420core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-10-3103702420core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-10-3103702420core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-10-3103702420core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-10-3103702420core:Non-currentFinancialInstrumentscore:CostValuation2023-10-3103702420core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-3103702420core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-3103702420core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-3103702420core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-3103702420core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-3103702420core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-3103702420core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-3103702420core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-3103702420bus:Director12023-11-012024-10-3103702420bus:Director22023-11-012024-10-3103702420core:FurnitureFittingsToolsEquipment2023-10-3103702420core:FurnitureFittingsToolsEquipment2023-11-012024-10-3103702420core:FurnitureFittingsToolsEquipment2024-10-31

CASA ROMANA LIMITED

Registered Number
03702420
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

CASA ROMANA LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

SHANNAN, Janice
SHANNAN, Richard

Company Secretary

SHANNAN, Janice

Registered Address

44 Warwick Road
Carlisle
Cumbria
CA1 1DN

Registered Number

03702420 (England and Wales)
CASA ROMANA LIMITED
Statement of Financial Position
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets313,28316,036
13,28316,036
Current assets
Stocks11,57512,601
Debtors42,0001,130
Cash at bank and on hand326,169332,954
339,744346,685
Creditors amounts falling due within one year5(126,828)(131,644)
Net current assets (liabilities)212,916215,041
Total assets less current liabilities226,199231,077
Provisions for liabilities6(3,300)(4,000)
Net assets222,899227,077
Capital and reserves
Called up share capital11
Profit and loss account222,898227,076
Shareholders' funds222,899227,077
The financial statements were approved and authorised for issue by the Board of Directors on 3 April 2025, and are signed on its behalf by:
SHANNAN, Janice
Director
Registered Company No. 03702420
CASA ROMANA LIMITED
Notes to the Financial Statements
for the year ended 31 October 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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Defined contribution pension plan
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows: Plant and machinery 15% - 25% on a straight line basis of 6.67 years - 4 years Fixtures and fittings 15% - 25% on a reducing balance basis
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year2220
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 November 2324,52573,19497,719
Additions2,436-2,436
Disposals(459)-(459)
At 31 October 2426,50273,19499,696
Depreciation and impairment
At 01 November 2319,28462,39981,683
Charge for year5,190-5,190
On disposals(460)-(460)
At 31 October 2424,01462,39986,413
Net book value
At 31 October 242,48810,79513,283
At 31 October 235,24110,79516,036
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables450-
Prepayments and accrued income1,5501,130
Total2,0001,130
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables18,37317,055
Taxation and social security36,31843,146
Other creditors66,30749,933
Accrued liabilities and deferred income5,83021,510
Total126,828131,644
6.Provisions for liabilities
'The provision for deferred tax is made up of £3,300 (2023 £4,000) in respect of accelerated capital allowances

2024

2023

££
Net deferred tax liability (asset)3,3004,000
Total3,3004,000
7.Related party transactions
During the year the director had a loan account with the company. At the balance sheet date the company owed the director £66,307 (2023 £49,933), This loan is unsecured, interest free and repayable upon demand
8.Description of reasons for any change in chosen formats of the financial statments
The Company has transitioned from FRS 105 to FRS 102 Section 1a reporting requirements this year. The policies applied under the entity’s previous accounting framework are not materially different to FRS 102 Section 1a and have not impacted on equity or profit or loss apart from the introduction of a deferred tax provision of £3,300 (£4,000 2023).