IRIS Accounts Production v25.4.0.155 05040455 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05040455 2024-09-30 05040455 2025-09-30 05040455 2024-10-01 2025-09-30 05040455 2023-09-30 05040455 2023-10-01 2024-09-30 05040455 2024-09-30 05040455 ns15:EnglandWales 2024-10-01 2025-09-30 05040455 ns14:PoundSterling 2024-10-01 2025-09-30 05040455 ns10:Director1 2024-10-01 2025-09-30 05040455 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05040455 ns10:SmallEntities 2024-10-01 2025-09-30 05040455 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05040455 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 05040455 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05040455 ns10:FullAccounts 2024-10-01 2025-09-30 05040455 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 05040455 ns10:Director2 2024-10-01 2025-09-30 05040455 ns10:Director3 2024-10-01 2025-09-30 05040455 ns10:RegisteredOffice 2024-10-01 2025-09-30 05040455 ns5:CurrentFinancialInstruments 2025-09-30 05040455 ns5:CurrentFinancialInstruments 2024-09-30 05040455 ns5:ShareCapital 2025-09-30 05040455 ns5:ShareCapital 2024-09-30 05040455 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 05040455 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 05040455 ns5:PlantMachinery 2024-10-01 2025-09-30 05040455 ns5:MotorVehicles 2024-10-01 2025-09-30 05040455 ns5:PlantMachinery 2024-09-30 05040455 ns5:MotorVehicles 2024-09-30 05040455 ns5:PlantMachinery 2025-09-30 05040455 ns5:MotorVehicles 2025-09-30 05040455 ns5:PlantMachinery 2024-09-30 05040455 ns5:MotorVehicles 2024-09-30 05040455 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 05040455 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 05040455 ns5:AcceleratedTaxDepreciationDeferredTax 2025-09-30 05040455 ns5:AcceleratedTaxDepreciationDeferredTax 2024-09-30 05040455 ns5:DeferredTaxation 2024-09-30 05040455 ns5:DeferredTaxation 2024-10-01 2025-09-30 05040455 ns5:DeferredTaxation 2025-09-30 05040455 ns10:OrdinaryShareClass1 2025-09-30

REGISTERED NUMBER: 05040455 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| CASALUBE UK LIMITED |

| CASALUBE UK LIMITED (REGISTERED NUMBER: 05040455) |

Contents of the Financial Statements

for the year ended 30 September 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| CASALUBE UK LIMITED |

Company Information

for the year ended 30 September 2025

| DIRECTORS: | A Brocani

| Menichelli

| M Marasca

| REGISTERED OFFICE: | Global House

| 303 Ballards Lane

| London

| N12 8NP

| REGISTERED NUMBER: | 05040455 (England and Wales)

| ACCOUNTANTS: | K J Pittalis and Partners LLP

| Chartered Certified Accountants

| Global House

| 303 Ballards Lane

| London

| N12 8NP

| CASALUBE UK LIMITED (REGISTERED NUMBER: 05040455) |

Statement of Financial Position

30 September 2025

| 30/9/25 |  | 30/9/24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 15,572 |  | 19,589 |  |

CURRENT ASSETS

Stocks | 5 | 623,418 |  | 489,534 |  |

Debtors | 6 | 1,184,155 |  | 314,562 |  |

Cash at bank | 49,616 |  | 102,483 |  |

1,857,189 |  | 906,579 |  |

CREDITORS

Amounts falling due within one year | 7 | (807,038 | ) | 48,108 |  |

NET CURRENT ASSETS | 1,050,151 |  | 954,687 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,065,723 |  | 974,276 |  |

PROVISIONS FOR LIABILITIES | 8 | (3,893 | ) | (4,898 | ) |

NET ASSETS | 1,061,830 |  | 969,378 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 1,061,730 |  | 969,278 |  |

SHAREHOLDERS' FUNDS | 1,061,830 |  | 969,378 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

| CASALUBE UK LIMITED (REGISTERED NUMBER: 05040455) |

Statement of Financial Position - continued

30 September 2025

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 March 2026 and were signed on its behalf by:

A Brocani - Director

| CASALUBE UK LIMITED (REGISTERED NUMBER: 05040455) |

Notes to the Financial Statements

for the year ended 30 September 2025

1. | STATUTORY INFORMATION

| Casalube UK 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

| Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are provided to the customer.

| Tangible fixed assets

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

| Plant and machinery | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks and work in progress

| Stock and work in progress is valued at the lower of cost and net realisable value. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Cash and cash equivalent

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| CASALUBE UK LIMITED (REGISTERED NUMBER: 05040455) |

Notes to the Financial Statements - continued

for the year ended 30 September 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 17 (2024 - 17 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 81,656 |  | 19,873 |  | 101,529 |  |

| DEPRECIATION

| At 1 October 2024 | 64,056 |  | 17,884 |  | 81,940 |  |

| Charge for year | 3,520 |  | 497 |  | 4,017 |  |

| At 30 September 2025 | 67,576 |  | 18,381 |  | 85,957 |  |

| NET BOOK VALUE

| At 30 September 2025 | 14,080 |  | 1,492 |  | 15,572 |  |

| At 30 September 2024 | 17,600 |  | 1,989 |  | 19,589 |  |

5. | STOCKS

| 30/9/25 |  | 30/9/24

£ | £ |

| Finished goods | 623,418 |  | 489,534 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/9/25 |  | 30/9/24

£ | £ |

| Trade debtors | 573,208 |  | 49,511 |  |

| Other debtors | 550,759 |  | 226,254 |  |

| Rent deposit | 16,750 |  | 16,750 |  |

| VAT | 43,438 |  | 22,047 |  |

1,184,155 |  | 314,562 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/9/25 |  | 30/9/24

£ | £ |

| Bank loans and overdrafts | 42,213 |  | - |  |

| Hire purchase contracts | - |  | 7,730 |  |

| Trade creditors | 784,038 |  | (112,690 | ) |

| Taxation and social security | (29,981 | ) | 46,084 |  |

| Other creditors | 10,768 |  | 10,768 |  |

807,038 |  | (48,108 | ) |

| CASALUBE UK LIMITED (REGISTERED NUMBER: 05040455) |

Notes to the Financial Statements - continued

for the year ended 30 September 2025

8. | PROVISIONS FOR LIABILITIES

| 30/9/25 |  | 30/9/24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 3,893 |  | 4,898 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 4,898 |  |

| Provided during year | (1,005 | ) |

| Balance at 30 September 2025 | 3,893 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30/9/25 |  | 30/9/24

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

10. | RELATED PARTY DISCLOSURES

| At the year end the company owed its directors £5,568 (2024 : £5,568).

11. | ULTIMATE CONTROLLING PARTY

| The directors control the company by virtue of their direct interest in the whole of the issued share capital.