Casalinga Design Ltd - Filleted accounts

Registered number

15358213

Casalinga Design Ltd

Unaudited Filleted Accounts

31 December 2024

Casalinga Design Ltd
Registered number:		15358213
Balance Sheet
as at 31 December 2024

Notes			2024
£
Fixed assets
Tangible assets	3		17,210

Current assets
Debtors	4	14,413
Cash at bank and in hand		1,479
		15,892

Creditors: amounts falling due within one year	5	(22,731)

Net current liabilities			(6,839)

Total assets less current liabilities			10,371


Provisions for liabilities			(1,992)


Net assets			8,379

Capital and reserves
Called up share capital			1,000
Profit and loss account			7,379

Shareholders' funds			8,379

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs A Morelis
Director
Approved by the board on 16 September 2025

Casalinga Design Ltd
Notes to the Accounts
for the period from 18 December 2023 to 31 December 2024


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £.

	Turnover
	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 rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over 4 years
	Plant and machinery			over 4 years
	Motor vehicles			20% reducing balance

	Debtors/creditors
	Debtors and creditors with no stated interest rate and receivable/payable within one year are recorded at transaction price. Any losses from impairment are recognised in the profit and loss account in other administrative expenses.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2024
Number

	Average number of persons employed by the company					4


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	Additions	807		17,447		4,400		22,654
	At 31 December 2024	807		17,447		4,400		22,654

	Depreciation
	Charge for the period	202		4,362		880		5,444
	At 31 December 2024	202		4,362		880		5,444

	Net book value
	At 31 December 2024	605		13,085		3,520		17,210


4	Debtors					2024
£

	Trade debtors					9,304
	Other debtors					5,109
						14,413


5	Creditors: amounts falling due within one year					2024
£

	Trade creditors					999
	Other creditors					21,732
						22,731


6	Other information

	Casalinga Design Ltd is a private company limited by shares and incorporated in England. Its registered office is:

	6 Kendal Way
	Chorlton
	Crewe
	England
	CW2 5SA