Casperaki Holdings (U.K.) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08265023 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

CASPERAKI HOLDINGS (U.K.) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

9

DIRECTOR:

M Strasser

SECRETARY:

M Strasser

REGISTERED OFFICE:

20 Havelock Road

Hastings

East Sussex

TN34 1BP

REGISTERED NUMBER:

08265023 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

FIXED ASSETS

Tangible assets

4

2,412

3,653

Investments

5

1,700,190

Investment property

6

1,635,000

1,630,148

3,337,602

3,333,991

CURRENT ASSETS

Debtors

7

15,785,562

15,621,750

Cash at bank

39,985

29,942

15,825,547

15,651,692

CREDITORS

Amounts falling due within one year

8

14,928,842

14,929,521

NET CURRENT ASSETS

896,705

722,171

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,234,307

4,056,162

CREDITORS

Amounts falling due after more than one year

9

142,640

142,644

NET ASSETS

4,091,667

3,913,518

CAPITAL AND RESERVES

Called up share capital

10

1,000

Revaluation reserve

11

117,415

108,509

Retained earnings

3,973,252

3,804,009

SHAREHOLDERS' FUNDS

4,091,667

3,913,518

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 September 2025 and were signed by:

M Strasser - Director

1.	STATUTORY INFORMATION

Casperaki Holdings (U.K.) 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 as modified by the revaluation of certain assets.

The directors have made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. As a result they have adopted the going concern basis of accounting.

Turnover

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in market value will be transferred to a revaluation reserve.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

4,729

DEPRECIATION

At 1 January 2024

1,076

Charge for year

1,241

At 31 December 2024

2,317

NET BOOK VALUE

At 31 December 2024

2,412

At 31 December 2023

3,653

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

1,700,190

NET BOOK VALUE

At 31 December 2024

1,700,190

At 31 December 2023

1,700,190

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Casperaki Holdings Ireland Limited

Registered office: Unit H14, Centrepoint Business Park, Oak Road, Dublin 12, D12 E2N2

Nature of business: Property letting.

%

Class of shares:

holding

Ordinary

100.00

31.12.24

31.12.23

£

Loss for the year

(44,335

)

(22,947

)

RGH Holdings Limited

Registered office: 20 Havelock Road, Hastings, East Sussex, United Kingdom, TN34 1BP

Nature of business: Property letting.

%

Class of shares:

holding

Ordinary

100.00

31.12.24

31.12.23

£

Profit for the year

74,694

109,968

Punica D.O.O

Registered office: 30 Tiha Mala, 21403 Sutivan, Brac, Croatia

Nature of business: Property letting.

%

Class of shares:

holding

Ordinary

100.00

31.12.24

31.12.23

£

Loss for the year

(3,330

)

(3,687

)

The shares in group undertakings are as follows;

Casperaki Holdings (Ireland) Limited (Ireland 685005) £90

RGH Holding Limited (13335993) £100

Punica D.O.O (Croatia 060183103) £1,700,000

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

1,630,148

Disposals

(4,054

)

Revaluations

8,906

At 31 December 2024

1,635,000

NET BOOK VALUE

At 31 December 2024

1,635,000

At 31 December 2023

1,630,148

£50,000 Investment office in Vienna, Austria.

Fair value at 31 December 2024 is represented by:

£

Valuation in 2023

108,509

Valuation in 2024

8,906

Cost

1,517,585

1,635,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Punica D.O.O (Croatia)

675,987

646,946

Casperaki Holdings (Ireland) Ltd

796,868

798,618

RGH Holdings Ltd

14,017,337

13,889,451

Casperaki Multimedia Solutions

Limited

154,045

141,636

Scissero Limited

4,017

3,998

Scissero Law Ltd

136,585

1 in 360 Limited

-

3,836

Tax

45

VAT

678

635

15,785,562

15,621,750

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade creditors

4,973

144

Transparitrade Ltd

13,375

15,000

DG Ventures Holdings Limited

14,859,275

14,859,551

Directors' current accounts

43,059

47,627

Accrued expenses

8,160

7,199

14,928,842

14,929,521

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

Bank loans more 5 yrs non-inst

142,640

142,644

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

142,640

142,644

The company has a secured bank loan, the loan amount borrowed was £142,644. The loan is secured against the company's property, Flat 1611, 1 Pan Peninsula Square, London, E14 9HD. The loan is due to be repaid by 7 October 2032.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

1,000

Ordinary

£1

1,000

11.

RESERVES

Revaluation

reserve

£

At 1 January 2024

108,509

Revaluation reserve

8,906

At 31 December 2024

117,415

12.	RELATED PARTY DISCLOSURES

M Strasser is the sole share holder and has complete control of the company. At the period end, M Strasser was owed £43,059 by the company. (2023:£47,627).

At the year-end £13,375 (2023: £15,000) was due to Transparitrade Limited (09919715), a company connected by virtue of having M Strasser as a common director, in respect of the loans advance.

At the year-end £675,987 (2023: £646,946) is owed by Punica D.O.O (Croatia 060183103), a company connected by virtue of having M Strasser as a common director and a wholly owned subsidiary, in respect of the loans advance.

At the year-end £796,868 (2023: £798,618) is owed by Casperaki Holdings (Ireland) Limited (Ireland 685005), a company connected by virtue of having M Strasser as a common director and a wholly owned subsidiary, in respect of the loans advance.

At the year-end £14,019,186 (2023: £13,889,451) is owed by RGH Holdings Limited (13335993), a company connected by virtue of having M Strasser as a common director and a wholly owned subsidiary, in respect of the loans advance.

At the year-end £136,585 (2023: £136,585) is owed by Scissero Law Limited (14955310), a company connected by virtue of having M Strasser as a common director.

At the year-end £14,859,275 (2023: £14,859,551) was due to DG Ventures Holdings Limited (12474683), a company connected by virtue of having M Strasser as a common director, in respect of the loans advance.

At the year-end £154,045 (2023: £141,636) is owed by Casperaki Multimedia Solutions Limited (10634954), a company connected by virtue of being controlled by M Strasser.

At the year-end £4,017 (2023: £3,998) is owed by Scissero Limited (11730499), a company connected by virtue of being controlled by M Strasser.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Casperaki Holdings (U.K.) Limited for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of Casperaki Holdings (U.K.) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Casperaki Holdings (U.K.) Limited and state those matters that we have agreed to state to the director of Casperaki Holdings (U.K.) Limited in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Casperaki Holdings (U.K.) Limited and its director for our work or for this report.

It is your duty to ensure that Casperaki Holdings (U.K.) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Casperaki Holdings (U.K.) Limited. You consider that Casperaki Holdings (U.K.) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Casperaki Holdings (U.K.) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

29 September 2025