AFL Casa UK Ltd - Accounts

AFL Casa UK Ltd
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

AFL Casa UK Ltd Accountants' Report For the year ended 31 March 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AFL Casa UK Ltd for the year ended 31 March 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AFL Casa UK Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of AFL Casa UK Ltd, as a body, in accordance with the terms of our engagement letter dated 17 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of AFL Casa UK Ltd and state those matters that we have agreed to state to the Board of Directors of AFL Casa UK Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AFL Casa UK Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that AFL Casa UK Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AFL Casa UK Ltd. You consider that AFL Casa UK Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of AFL Casa UK Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the period ended 31 March 2026 .................................................... aa Chartered Accountants 6 Blenheim Court Peppercorn Close Peterborough PE1 2DU 17 June 2026 1

AFL Casa UK Ltd
Accountants' Report
For the year ended 31 March 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AFL Casa UK Ltd for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AFL Casa UK Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance

This report is made solely to the Board of Directors of AFL Casa UK Ltd, as a body, in accordance with the terms of our engagement letter dated 17 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of AFL Casa UK Ltd and state those matters that we have agreed to state to the Board of Directors of AFL Casa UK Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AFL Casa UK Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that AFL Casa UK Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AFL Casa UK Ltd. You consider that AFL Casa UK Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of AFL Casa UK Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the period ended
31 March 2026

....................................................
aa Chartered Accountants
6 Blenheim Court
Peppercorn Close
Peterborough
PE1 2DU
17 June 2026

1

AFL Casa UK Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Investments	3	1,432,947	1,012,000
		1,432,947	1,012,000
Current assets
Cash at bank and in hand		2,575	1,939
Creditors: amount falling due within one year		(1,000)	(570)
Net current assets		1,575	1,369

Total assets less current liabilities		1,434,522	1,013,369
Creditors: amount falling due after more than one year		(1,437,857)	(1,014,513)
Net assets		(3,335)	(1,144)

Capital and reserves
Called up share capital	4	10	10
Profit and loss account		(3,345)	(1,154)
Shareholders' funds		(3,335)	(1,144)

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 17 June 2026 and were signed by:

-------------------------------
Liam Joseph Brendan Ryan
Director

2

AFL Casa UK Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

AFL Casa UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 15313791, registration address Unit 216, 2 Cromar Way, Chelmsford, CM1 2QE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Current asset investments

Current asset investments are stated at the lower of cost and net realisable value.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2025	1,012,000	1,012,000
Additions	420,947	420,947
Disposals	-	-
At 31 March 2026	1,432,947	1,432,947

4.

Share Capital

Authorised
10 shares of £1.00 each

Allotted, called up and fully paid	2026 £		2025 £
10 shares of £1.00 each	10		10
	10		10

3

Registered Number: 15313791
England and Wales
AFL CASA UK LTD

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026