REGISTERED NUMBER: 05260884 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Casa Copenhagen Limited

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

S S Shah

S Shah

R J Shah

SECRETARY:

S S Shah

REGISTERED OFFICE:

Ground Floor

123 Pall Mall

London

SW1Y 5EA

REGISTERED NUMBER:

05260884 (England and Wales)

ACCOUNTANTS:

Hawksford UK Services Limited

123 Pall Mall

St. James's

London

SW1Y 5EA

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages four to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfill your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Hawksford UK Services Limited

123 Pall Mall

St. James's

London

SW1Y 5EA

6 May 2026

CURRENT ASSETS

Stocks

4

220,290

128,612

Debtors

5

106,763

53,683

Cash at bank

67,603

76,100

394,656

258,395

CREDITORS

Amounts falling due within one year

6

(357,282

)

(230,252

)

NET CURRENT ASSETS

37,374

28,143

TOTAL ASSETS LESS CURRENT LIABILITIES

37,374

28,143

CAPITAL AND RESERVES

Called up share capital

8

2,501

2,501

Retained earnings

34,873

25,642

SHAREHOLDERS' FUNDS

37,374

28,143

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 6 May 2026 and were signed on its behalf by:

R J Shah - Director

1.	STATUTORY INFORMATION

Casa Copenhagen 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Trade and other debtors

Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the debtors are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Cash and cash equivalents

Cash and cash equivalents comprise cash in hand and cash held on demand with banks, and bank overdrafts.Bank overdrafts are shown within borrowings in current liabilities on the balance sheet.

Taxation

Taxation for the year comprises current 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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.

STOCKS

31.3.25

31.3.24

£

£

Stocks

220,290

128,612

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

102,571

46,527

VAT

4,192

7,156

106,763

53,683

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other loans (see note 7)

10,360

10,360

Trade creditors

342,523

213,974

Tax

2,599

2,832

Directors' current accounts

-

1,286

Accrued expenses

1,800

1,800

357,282

230,252

7.

LOANS

The loan of £10,360 is with Acme International Limited, a related party by having common directors. Loan is interest free and repayable on demand.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2,501

Ordinary

£1

2,501

2,501

9.	RELATED PARTY DISCLOSURES

As at 31 March 2025, included in creditors, is an amount of £353,722 (2024: £209,398) owed to Acme Housewares (India) Private Limited and £0 (2024: £1,236) owed to the director Mr Shah.

As at 31 March 2025, included in debtors, is an amount of £91,936 (2024: £39,807) to Casa Copenhagen LLC and £18,192 (2024: creditor £3,121) owed to Casa Copenhagen Europe GmbH. These companies are with common director - Swapnil Shah.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is R J Shah.