REGISTERED NUMBER: SC443327 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

CASA HOMES AND GARDENS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Dominguez

Mrs K L Dominguez

REGISTERED OFFICE:

54 Braehead

Lochwinnoch

Renfrewshire

PA12 4AS

REGISTERED NUMBER:

SC443327 (Scotland)

FIXED ASSETS

Tangible assets

4

11,016

12,625

CURRENT ASSETS

Debtors

5

4,118

1,855

Cash at bank

-

1,741

4,118

3,596

CREDITORS

Amounts falling due within one year

6

10,525

7,927

NET CURRENT LIABILITIES

(6,407

)

(4,331

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,609

8,294

CREDITORS

Amounts falling due after more than one year

7

(1,667

)

(5,667

)

PROVISIONS FOR LIABILITIES

9

(2,093

)

(2,399

)

NET ASSETS

849

228

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

749

128

849

228

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2025 and were signed on its behalf by:

M Dominguez - Director

1.	STATUTORY INFORMATION

Casa Homes And Gardens Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Financial instruments

The company only enters into basic financial instruments 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.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

Equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2024

11,869

28,384

-

40,253

Additions

-

-

1,626

1,626

At 28 February 2025

11,869

28,384

1,626

41,879

DEPRECIATION

At 1 March 2024

8,020

19,608

-

27,628

Charge for year

770

2,194

271

3,235

At 28 February 2025

8,790

21,802

271

30,863

NET BOOK VALUE

At 28 February 2025

3,079

6,582

1,355

11,016

At 29 February 2024

3,849

8,776

-

12,625

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Accrued income

4,000

600

Prepayments

118

1,255

4,118

1,855

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

5,689

4,000

Tax

4,266

3,194

Other creditors

272

-

Directors' current accounts

-

74

Accrued expenses

298

659

10,525

7,927

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

1,667

5,667

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

1,689

-

Bank loans

4,000

4,000

5,689

4,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

1,667

4,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

1,667

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,093

2,399

Deferred

tax

£

Balance at 1 March 2024

2,399

Provided during year

(306

)

Balance at 28 February 2025

2,093