REGISTERED NUMBER: 05976562 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

CaSa Architects Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A J R Dennes

I D Walker

SECRETARY:

I D Walker

REGISTERED OFFICE:

141 Englishcombe Lane

Bath

BA2 2EL

REGISTERED NUMBER:

05976562 (England and Wales)

ACCOUNTANTS:

OCL Accountancy

141 Englishcombe Lane

Bath

BA2 2EL

FIXED ASSETS

Tangible assets

4

16,547

12,804

CURRENT ASSETS

Debtors

5

139,462

151,654

Cash at bank

120,518

180,873

259,980

332,527

CREDITORS

Amounts falling due within one year

6

104,123

139,193

NET CURRENT ASSETS

155,857

193,334

TOTAL ASSETS LESS CURRENT LIABILITIES

172,404

206,138

PROVISIONS FOR LIABILITIES

4,017

760

NET ASSETS

168,387

205,378

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

168,385

205,376

SHAREHOLDERS' FUNDS

168,387

205,378

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 15 June 2026 and were signed on its behalf by:

I D Walker - Director

1.	STATUTORY INFORMATION

CaSa Architects 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

75,983

Additions

9,258

At 31 October 2025

85,241

DEPRECIATION

At 1 November 2024

63,179

Charge for year

5,515

At 31 October 2025

68,694

NET BOOK VALUE

At 31 October 2025

16,547

At 31 October 2024

12,804

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

43,471

75,212

Other debtors

95,991

76,442

139,462

151,654

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

1,441

227

Amounts owed to group undertakings

70,685

70,685

Taxation and social security

23,223

58,008

Other creditors

8,774

10,273

104,123

139,193

7.	OTHER FINANCIAL COMMITMENTS

There is an annual lease commitment for rent of £14,677.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is CASA Trustees Limited, an Employee Ownership Trust, which holds 100% of the issued share capital