Casa Barra Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15629283

		26 May 2025
	Notes	£	£
CURRENT ASSETS
Cash at bank and in hand		296

		296
Creditors: Amounts Falling Due Within One Year	4	(1,798 )

NET CURRENT ASSETS (LIABILITIES)			(1,502 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,502 )

NET LIABILITIES			(1,502 )

CAPITAL AND RESERVES
Called up share capital	5		2
Profit and Loss Account			(1,504 )

SHAREHOLDERS' FUNDS			(1,502)

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Casa Barra Ltd

Balance Sheet (continued)

As At 26 May 2025

For the period ending 26 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 M A Coley

Director

18 December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Casa Barra Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15629283 . The registered office is Oswaldtwistle Mills Business Centre, Clifton Mill, Pickup Street, Accrington, BB5 0EY.

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 financial statements have been prepared on a break-up basis and not on a going concern basis.

The company ceased trading on 26/05/2025 and the directors have resolved that the company will be struck off under section 1003 of the Companies Act 2006. As a result, the company does not have the intention or ability to continue trading.

Accordingly, the financial statements have been prepared on the basis that the company’s assets will be realised and its liabilities settled in the short term. The company had no provisions or outstanding tax liabilities at the balance sheet date.

2.3. Significant judgements and estimations

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

2.4. 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.

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Casa Barra Ltd

Notes to the Financial Statements (continued)

For the Period 9 April 2024 to 26 May 2025

2.5. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Creditors: Amounts Falling Due Within One Year

	26 May 2025
	£
Trade creditors	898
Other creditors	900

	1,798

5. Share Capital

	26 May 2025
	£
Allotted, Called up and fully paid	2

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