REGISTERED NUMBER: 09928109 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

MICASA INTERNATIONAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

I Cassiano

REGISTERED OFFICE:

C/O Thompson Taraz Rand

Suite 20, New Cambridge House

Bassingbourn Road

Litlington

Cambridgeshire

SG8 0SS

BUSINESS ADDRESS:

Office No 113 1010

Cambourne Business Centre

Cambourne

Cambridge

Cambridgeshire

CB23 6DP

REGISTERED NUMBER:

09928109 (England and Wales)

ACCOUNTANTS:

Thompson Taraz Rand Ltd

Chartered Accountants

10 Jesus Lane

Cambridge

Cambridgeshire

CB5 8BA

FIXED ASSETS

Investments

5

1,188,966

1,188,966

CURRENT ASSETS

Debtors

6

105,894

149,276

Cash at bank

5,405

3,922

111,299

153,198

CREDITORS

Amounts falling due within one year

7

(542,689

)

(571,401

)

NET CURRENT LIABILITIES

(431,390

)

(418,203

)

TOTAL ASSETS LESS CURRENT LIABILITIES

757,576

770,763

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

757,476

770,663

SHAREHOLDERS' FUNDS

757,576

770,763

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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 August 2025 and were signed by:

I Cassiano - Director

1.	STATUTORY INFORMATION

Micasa International 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

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.

Investments

Investments in companies are accounted for under the cost model. Investments are measured at cost less accumulated impairment losses.

4.	EMPLOYEES AND DIRECTORS

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

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2024

and 31 December 2024

1,188,966

NET BOOK VALUE

At 31 December 2024

1,188,966

At 31 December 2023

1,188,966

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

-

7,979

Amounts owed by group undertakings

105,846

141,297

Other debtors

48

-

105,894

149,276

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

288

-

Other creditors

542,401

571,401

542,689

571,401

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

£

I Cassiano

Balance outstanding at start of year

-

31,824

Amounts repaid

-

(31,824

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

10.	RELATED PARTY DISCLOSURES

The company received dividends of £660,497 (2023: £65,862) from a company under common control.

Disclosed within debtors is a balance of £105,846 (2023: £141,297) which is due from companies under common control. No interest has been charged and the amounts are repayable on demand.

At the balance sheet date the director was owed by the company £24,808 (2023: £nil). The amount bears no interest, is repayable on demand and included within other creditors due in less than one year.