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Registered number: 06150136
Casabeth Properties Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Casabeth Properties Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Casabeth Properties Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 06150136

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 215,300 |  | 335,300
|  |  | 215,300 |  | 335,300
CURRENT ASSETS
Cash at bank and in hand |  | 1,999 |  | 1,836 |
|  | 1,999 |  | 1,836 |
Creditors: Amounts Falling Due Within One Year | 5 | (106,742 ) |  | (178,803 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (104,743 ) |  | (176,967 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 110,557 |  | 158,333
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (60,770 ) |  | (83,130 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (7,790 ) |  | (5,700 )
NET ASSETS |  |  | 41,997 |  | 69,503
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Revaluation reserve | 10 |  | 38,909 |  | 82,138
Profit and Loss Account |  |  | 3,086 |  | (12,637 )
SHAREHOLDERS' FUNDS |  |  | 41,997 |  | 69,503

Page 1
Page 2
Casabeth Properties Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 D P Burnet Director
8th May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Casabeth Properties Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Casabeth Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06150136 . The registered office is 53 Hill Grove, Salendine Nook, Huddersfield, West Yorkshire, HD3 3TL.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable from rental income, net of discounts and value added taxes.
2.3. Investment Properties
All fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Page 3
Page 4
Casabeth Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 335,300
Disposals | (120,000 )
As at 31 March 2026 | 215,300
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 215,300
As at 1 April 2025 | 335,300

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 2,829
Other creditors | 103,610 |  | 175,974
Taxation and social security | 3,132 |  | -
| 106,742 |  | 178,803

6. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 60,770 |  | 83,130

7. Secured Creditors
Of the creditors the following amounts are secured.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 60,770 |  | 85,959

Page 4
Page 5
Casabeth Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Revaluation of investment properties | 7,790 |  | 5,700

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 April 2025 | 82,138 | (12,637 )
Profit for year | - | 15,723
Surplus on revaluation | (2,090 ) | -
Deficit on revaluation | (41,139) | -
Other comprehensive income for the year | (43,229 ) | -
Total comprehensive income for the year | (43,229) | 15,723
As at 31 March 2026 | 38,909 | 3,086

11. Ultimate Controlling Party
The company's ultimate controlling party is David and Elizabeth Burnet by virtue of his ownership of 100% of the issued share capital in the company.
Page 5