Casa Sakura Limited

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

Registered number: NI728173

		30 April 2026
	Notes	£	£
FIXED ASSETS
Investment Properties	4		123,425

			123,425
CURRENT ASSETS
Cash at bank and in hand		280

		280
Creditors: Amounts Falling Due Within One Year	5	(131,228 )

NET CURRENT ASSETS (LIABILITIES)			(130,948 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(7,523 )

NET LIABILITIES			(7,523 )

CAPITAL AND RESERVES
Called up share capital	6		100
Profit and Loss Account			(7,623 )

SHAREHOLDERS' FUNDS			(7,523)

For the period ending 30 April 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 Paul Mercer Director	Mrs Jennifer Mercer Director
08/10/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Casa Sakura Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI728173 . The registered office is 9 Millbank Court, Millisle, Newtownards, Down, BT22 2FA.

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Investment Property

	30 April 2026
	£
Fair Value
As at 4 April 2025	-
Additions	123,425

As at 30 April 2026	123,425

5. Creditors: Amounts Falling Due Within One Year

	30 April 2026
	£
Other creditors	131,228

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Casa Sakura Limited

Notes to the Financial Statements (continued)

For the Period 4 April 2025 to 30 April 2026

6. Share Capital

	30 April 2026
	£
Allotted, Called up and fully paid	100

7. Going concern

The company's balance sheet shows net liabilities at 30 April 2026 of £7,523. An amount of £131,228 is due to the directors and is included within creditors at 30 April 2026. The directors have confirmed that in the event that the company is unable to settle its other creditors in full, the directors loan will not be withdrawn or demanded for repayment until the company is in a position to settle its other creditors in full.

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