Tony Casagrande (Hydraulic Systems) Limited

Registered number

04358492

Unaudited Filleted Accounts

31 March 2025

Tony Casagrande (Hydraulic Systems) Limited
Registered number:		04358492
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		26,001			33,769

Current assets
Stocks		60,000			60,000
Debtors	4	357,940			256,992
Cash at bank and in hand		281,610			328,782
		699,550			645,774

Creditors: amounts falling due within one year	5	(293,424)			(233,101)

Net current assets			406,126			412,673

Total assets less current liabilities			432,127			446,442


Provisions for liabilities			(3,092)			(4,728)


Net assets			429,035			441,714

Capital and reserves
Called up share capital			100			100
Profit and loss account			428,935			441,614

Shareholders' funds			429,035			441,714

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr A Casagrande
Director
Approved by the board on 5 November 2025

Tony Casagrande (Hydraulic Systems) Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			25% reducing balance
	Fixtures, fittings, tools and equipment			15% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.








	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					7		6


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 April 2024			52,545		102,404		154,949
	At 31 March 2025			52,545		102,404		154,949

	Depreciation
	At 1 April 2024			45,810		75,370		121,180
	Charge for the year			1,010		6,758		7,768
	At 31 March 2025			46,820		82,128		128,948

	Net book value
	At 31 March 2025			5,725		20,276		26,001
	At 31 March 2024			6,735		27,034		33,769







4	Debtors					2025		2024
£							£

	Trade debtors					302,465		238,928
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					46,917		9,171
	Other debtors					8,558		8,893
						357,940		256,992


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					66,495		49,971
	Taxation and social security costs					220,727		179,175
	Other creditors					6,202		3,955
						293,424		233,101


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr A Casagrande
	Directors loan, interest free and repayable on demand	254		-		(254)		-

	Mrs A Casagrande
	Directors loan, interest free and repayable on demand	254		-		(254)		-

		508		-		(508)		-


7	Related party transactions

	Payments to key management personnel in the year totalled £127,700. (2024: £126,993).

	At the balance sheet date £46,917 (2024: £9,171) was due to the company from Casagrande Holdings Limited. This loan is unsecured, interest free and repayable on demand.


8	Controlling party

	The controlling party is Casagrande Holdings Limited by virtue of their 100% shareholding of the company. The ultimate controlling party are the directors, by virtue of their 100% shareholding in Casagrande Holdings Limited.






9	Other information

	Tony Casagrande (Hydraulic Systems) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Common Lane
	Wath-Upon-Dearne
	Rotherham
	South Yorkshire
	S63 7DX