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Registered number: 09909759
Cassal Restaurants (Fox Valley) Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Cassal Restaurants (Fox Valley) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Cassal Restaurants (Fox Valley) Limited
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 09909759

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 24,052 |  | 31,843
|  |  | 24,052 |  | 31,843
CURRENT ASSETS
Stocks | 5 | 14,857 |  | 15,178 |
Debtors | 6 | 69,326 |  | 107,341 |
Cash at bank and in hand |  | 10,565 |  | 5,546 |
|  | 94,748 |  | 128,065 |
Creditors: Amounts Falling Due Within One Year | 7 | (324,295 ) |  | (323,916 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (229,547 ) |  | (195,851 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (205,495 ) |  | (164,008 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (18,525 ) |  | (43,554 )
NET LIABILITIES |  |  | (224,020 ) |  | (207,562 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (224,120 ) |  | (207,662 )
SHAREHOLDERS' FUNDS |  |  | (224,020) |  | (207,562)

Page 1
Page 2
Cassal Restaurants (Fox Valley) Limited
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Stefano Ispani Director
10/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Cassal Restaurants (Fox Valley) Limited
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Cassal Restaurants (Fox Valley) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09909759 . The registered office is 16 Harry Brearley House, 6 Fox Valley Way, Sheffield, S36 2AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 15 Years
Plant & Machinery | 5 Years
Fixtures & Fittings | 10 Years

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2024: 23)
27 23
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 February 2024 | 21,511 | 31,291 | 13,839 | 66,641
As at 31 January 2025 | 21,511 | 31,291 | 13,839 | 66,641

...CONTINUED
Page 3
Page 4
Cassal Restaurants (Fox Valley) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025

Depreciation
As at 1 February 2024 | 10,993 | 18,698 | 5,107 | 34,798
Provided during the period | 1,427 | 4,985 | 1,379 | 7,791
As at 31 January 2025 | 12,420 | 23,683 | 6,486 | 42,589
Net Book Value
As at 31 January 2025 | 9,091 | 7,608 | 7,353 | 24,052
As at 1 February 2024 | 10,518 | 12,593 | 8,732 | 31,843

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 14,857 |  | 15,178

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 58 |  | 787
Prepayments and accrued income | 4,919 |  | 19,245
Other debtors | 3,849 |  | 2,459
Piacentino Loan | 60,500 |  | 84,850
| 69,326 |  | 107,341

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 62,971 |  | 110,007
Bank loans and overdrafts | 10,648 |  | 10,648
Other taxes and social security | 99,663 |  | 54,588
VAT | 135,433 |  | 133,212
Net wages | 2,002 |  | 1,621
Manager Tronc | - |  | 6,320
Tronc Service Charge | 3,067 |  | 2,475
Credit card | 4,886 |  | 2,245
Accruals and deferred income | 5,625 |  | 2,800
| 324,295 |  | 323,916

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,525 |  | 13,554
Other loans | 15,000 |  | 30,000
| 18,525 |  | 43,554

Included within other loans above is loan finance of £15,000 (2024: £30,000) secured on all the property or undertakings of the company.
£50,000 received on 21 May 2021 relates to the CoronaVirus Bounce Back Loan scheme, there is no interest to pay for the first 12 months thereafter the interest rate is fixed at 2.5% over a six-year loan term.
Page 4
Page 5
Cassal Restaurants (Fox Valley) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Related Party Transactions
During the year the company incurred management recharges from Piacentin Limited, a company under common control, of £36,000 (2024: £16,500). At the year end, included in debtors, Piacentino Limited owed Cassal (Fox Valley) Limited £60,500 (2024: £84,850).
11. Ultimate Controlling Party
The company's ultimate controlling party is Cassal Restaurnats (Holdings) Limited by virtue of his ownership of 100% of the issued share capital in the company.
Page 5