C.A.S. Lettings Ltd

Unaudited Financial Statements for the Year Ended 30 April 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs C P L Lee

SECRETARY:

Mrs C P L Lee

REGISTERED OFFICE:

48 - 52 Penny Lane

Mossley Hill

Liverpool

Merseyside

L18 1DG

REGISTERED NUMBER:

04054115

ACCOUNTANTS:

MATTHEWS SUTTON & CO LTD

Chartered Certified Accountants

48 - 52 Penny Lane

Mossley Hill

Liverpool

L18 1DG

FIXED ASSETS

Tangible assets

4

306

-

Investment property

5

437,000

437,000

437,306

437,000

CURRENT ASSETS

Debtors

6

131,132

126,144

Cash at bank

110,675

130,563

241,807

256,707

CREDITORS

Amounts falling due within one year

7

301,493

313,098

NET CURRENT LIABILITIES

(59,686

)

(56,391

)

TOTAL ASSETS LESS CURRENT LIABILITIES

377,620

380,609

PROVISIONS FOR LIABILITIES

36,363

36,305

NET ASSETS

341,257

344,304

CAPITAL AND RESERVES

Called up share capital

99

99

Fair value reserve

8

100,695

100,695

Retained earnings

240,463

243,510

341,257

344,304

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 15 September 2025 and were signed by:

Mrs C P L Lee - Director

1.	STATUTORY INFORMATION

C.A.S. Lettings Ltd is a private company, limited by shares , registered in Not specified/Other. 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.

Turnover

Turnover represents net rent receivable

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

383

At 30 April 2025

383

DEPRECIATION

Charge for year

77

At 30 April 2025

77

NET BOOK VALUE

At 30 April 2025

306

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

and 30 April 2025

437,000

NET BOOK VALUE

At 30 April 2025

437,000

At 30 April 2024

437,000

Investment properties were valued using market data by the director on 30/04/2025.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

131,132

126,144

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

-

3,473

Other creditors

301,493

309,625

301,493

313,098

8.

RESERVES

Fair

value

reserve

£

At 1 May 2024

and 30 April 2025

100,695