REGISTERED NUMBER: 13411683 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

ANDACASA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Record MBE

D G E Apthorp

REGISTERED OFFICE:

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

REGISTERED NUMBER:

13411683 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

FIXED ASSETS

Tangible assets

4

799,722

797,081

CURRENT ASSETS

Debtors

5

41,355

13,486

Cash at bank and in hand

57,066

31,016

98,421

44,502

CREDITORS

Amounts falling due within one year

6

844,811

788,452

NET CURRENT LIABILITIES

(746,390

)

(743,950

)

TOTAL ASSETS LESS CURRENT LIABILITIES

53,332

53,131

PROVISIONS FOR LIABILITIES

7

62,379

48,453

NET (LIABILITIES)/ASSETS

(9,047

)

4,678

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Fair value reserve

8

200,362

200,362

Retained earnings

(219,409

)

(205,684

)

(9,047

)

4,678

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 directors acknowledge their 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 Board of Directors and authorised for issue on 19 January 2026 and were signed on its behalf by:

D G E Apthorp - Director

1.	STATUTORY INFORMATION

Andacasa 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.

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 rental income relating to the period, excluding value added tax.

Tangible fixed assets

Freehold Property

The company's freehold property is let and is therefore held for investment. Investment properties are accounted for in accordance with FRS 102 section 1A "Small Entities", as follows:

Investment properties are measured at fair value at the balance sheet date. Changes in fair value are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the properties are sold. Annual depreciation is not provided on investment properties.

Office Equipment

Depreciation is provided at 15% on cost annually in order to write off office equipment over its estimated useful life.

Fixtures & Fittings

Depreciation is provided at 15% on cost annually in order to write off fixtures and fittings over its estimated useful life.

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

Fixtures

Freehold

Office

and

property

equipment

fittings

Totals

£

£

£

£

COST OR VALUATION

At 1 May 2024

789,435

7,325

3,000

799,760

Additions

4,190

-

-

4,190

At 30 April 2025

793,625

7,325

3,000

803,950

DEPRECIATION

At 1 May 2024

-

1,779

900

2,679

Charge for year

-

1,099

450

1,549

At 30 April 2025

-

2,878

1,350

4,228

NET BOOK VALUE

At 30 April 2025

793,625

4,447

1,650

799,722

At 30 April 2024

789,435

5,546

2,100

797,081

Cost or valuation at 30 April 2025 is represented by:

Fixtures

Freehold

Office

and

property

equipment

fittings

Totals

£

£

£

£

Valuation in 2025

247,362

-

-

247,362

Cost

546,263

7,325

3,000

556,588

793,625

7,325

3,000

803,950

If the investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

546,263

542,073

The investment property was valued on a fair value basis on 30 April 2025 by the directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

33,374

10,069

Sundry debtors and prepayments

7,981

3,417

41,355

13,486

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Shareholders' loan

365,923

365,938

Trade creditors

7,506

-

Amounts owed to group undertakings

365,204

365,204

Social security and other taxes

3,610

-

Other creditors

102,568

57,310

844,811

788,452

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

62,379

48,453

Deferred

tax

£

Balance at 1 May 2024

48,453

Accelerated capital allowances

13,926

Balance at 30 April 2025

62,379

8.

RESERVES

Fair

value

reserve

£

At 1 May 2024

and 30 April 2025

200,362

9.	RELATED PARTY DISCLOSURES

10.	GOING CONCERN

The financial statements have been prepared on a going concern basis. This basis is considered to be appropriate as the company continues to receive the support of its creditors and shareholders.