CASA CAFFE LIMITED

CASA CAFFE LIMITED
Contents Page
For the year ended 31 March 2026

Company Information	1
Director's Report	2
Accountants' Report	3
Profit and Loss Account	4
Balance Sheet	5
Statement of Changes in Equity	6
Notes to the Financial Statements	7

CASA CAFFE LIMITED
Company Information
For the year ended 31 March 2026

Director	Pasquale Molinari
Registered Number	06389513
Registered Office	B25 SBC House Restmor Way Wallington SM6 7AH
Accountants	M Ali & Co Suite : B25 SBC House Restmor Way Wallington SM6 7AH
Secretary	Georgiana Molinari

1

CASA CAFFE LIMITED
Director's Report
For the year ended 31 March 2026

Director's report and financial statements

The director presents his annual report and the financial statements for the year ended 31 March 2026.

Principal activities

Principal activity of the company during the financial year continued to be those of mobile ice cream, coffee and catering concessionaries and related activities.

Director

The director who served the company throughout the year was as follows:

Pasquale Molinari

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Pasquale Molinari
Director

Date approved: 08 September 2026

2

CASA CAFFE LIMITED Accountants' Report For the year ended 31 March 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. M Ali & Co 31 March 2026 M Ali & Co Suite : B25 SBC House Restmor Way Wallington SM6 7AH 08 September 2026 3

CASA CAFFE LIMITED
Accountants' Report
For the year ended 31 March 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
M Ali & Co
31 March 2026

M Ali & Co
Suite : B25
SBC House
Restmor Way
Wallington
SM6 7AH
08 September 2026

3

CASA CAFFE LIMITED
Profit and Loss Account
For the year ended 31 March 2026

	2026 £	2025 £
Turnover	2,292,188	2,191,257
Cost of sales	(1,068,477)	(1,115,492)
Gross profit	1,223,711	1,075,765
Administrative expenses	(1,103,339)	(983,118)
Operating profit	120,372	92,647
Other interest receivable and similar income	3,617	8,211
Profit/(Loss) on ordinary activities before taxation	123,989	100,858
Tax on profit on ordinary activities	(16,391)	(29,778)
Profit/(Loss) for the financial year	107,598	71,080

4

CASA CAFFE LIMITED
Balance Sheet
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	136,298	88,850
		136,298	88,850
Current assets
Stocks	4	15,350	13,000
Cash at bank and in hand		471,166	336,211
		486,516	349,211
Creditors: amount falling due within one year	5	(303,843)	(226,688)
Net current assets		182,673	122,523

Total assets less current liabilities		318,971	211,373
Net assets		318,971	211,373

Capital and reserves
Called up share capital		100	100
Profit and loss account		318,871	211,273
Shareholders' funds		318,971	211,373

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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 08 September 2026 and were signed by:

-------------------------------
Pasquale Molinari
Director

5

CASA CAFFE LIMITED
Statement of Changes in Equity
For the year ended 31 March 2026

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 April 2024	100	140,193	140,293
Profit/(Loss) for the year		71,080	71,080
Total comprehensive income for the year	-	71,080	71,080
Total investments by and distributions to owners	-	-	-
At 31 March 2025	100	211,273	211,373
At 01 April 2025	100	211,273	211,373
Profit/(Loss) for the year		107,598	107,598
Total comprehensive income for the year	-	107,598	107,598
Total investments by and distributions to owners	-	-	-
At 31 March 2026	100	318,871	318,971

6

CASA CAFFE LIMITED
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

CASA CAFFE LIMITED is a private company, limited by shares, registered in UK, registration number 06389513, registration address B25 SBC House, Restmor Way, Wallington, SM6 7AH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Ice Cream Vans & Trailers	4 years Straight Line
Motor Vehicles	10 Reducing Balance
Fixtures and Fittings	4 years Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 34 (2025 : 30).

3.

Tangible fixed assets

Cost or valuation	Ice Cream Vans & Trailers	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 April 2025	576,851	53,254	79,261	709,366
Additions	21,720	-	71,086	92,806
Disposals	-	-	-	-
At 31 March 2026	598,571	53,254	150,347	802,172
Depreciation
At 01 April 2025	519,093	52,880	48,543	620,516
Charge for year	19,870	37	25,451	45,358
On disposals	-	-	-	-
At 31 March 2026	538,963	52,917	73,994	665,874
Net book values
Closing balance as at 31 March 2026	59,608	337	76,353	136,298
Opening balance as at 01 April 2025	57,758	374	30,718	88,850

4.

Stocks

	2026 £		2025 £
Stocks	15,350		13,000
	15,350		13,000

5.

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	107,583	86,240
Corporation Tax	16,391	29,778
PAYE & Social Security	42,768	31,829
Wages & Salaries Control Account	21,445	20,126
Attachment of Earnings	690	0
Directors' Current Accounts	29,268	12,471
VAT	85,698	46,244
	303,843	226,688

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