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REGISTERED NUMBER: 10822493 (England and Wales)















Unaudited Financial Statements

for the Period

1 December 2022 to 31 March 2024

for

Cassa-Assura Ltd

Cassa-Assura Ltd (Registered number: 10822493)

Contents of the Financial Statements
for the Period 1 December 2022 to 31 March 2024










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Cassa-Assura Ltd

Company Information
for the Period 1 December 2022 to 31 March 2024







DIRECTOR: M C Hagiioannu





REGISTERED OFFICE: Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP





REGISTERED NUMBER: 10822493 (England and Wales)





ACCOUNTANTS: The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Cassa-Assura Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cassa-Assura Ltd for the period ended 31 March 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Cassa-Assura Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cassa-Assura Ltd and state those matters that we have agreed to state to the director of Cassa-Assura Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cassa-Assura Ltd and its director for our work or for this report.

It is your duty to ensure that Cassa-Assura Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cassa-Assura Ltd. You consider that Cassa-Assura Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Cassa-Assura 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 financial statements.






The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP


21 August 2024

Cassa-Assura Ltd (Registered number: 10822493)

Balance Sheet
31 March 2024

31.3.24 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 816 131

CURRENT ASSETS
Debtors 5 37,130 39,322
Cash at bank 46,389 30,517
83,519 69,839
CREDITORS
Amounts falling due within one year 6 73,864 66,639
NET CURRENT ASSETS 9,655 3,200
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,471

3,331

PROVISIONS FOR LIABILITIES 204 33
NET ASSETS 10,267 3,298

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 10,167 3,198
SHAREHOLDERS' FUNDS 10,267 3,298

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Cassa-Assura Ltd (Registered number: 10822493)

Balance Sheet - continued
31 March 2024


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 director and authorised for issue on 21 August 2024 and were signed by:





M C Hagiioannu - Director


Cassa-Assura Ltd (Registered number: 10822493)

Notes to the Financial Statements
for the Period 1 December 2022 to 31 March 2024


1. STATUTORY INFORMATION

Cassa-Assura Ltd 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.
Plant and machinery - 20% reducing balance
Computer equipment - 33% straight line basis

Taxation
Taxation for the period 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 period 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.

Cassa-Assura Ltd (Registered number: 10822493)

Notes to the Financial Statements - continued
for the Period 1 December 2022 to 31 March 2024


2. ACCOUNTING POLICIES - continued

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 period was 10 (2022 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 December 2022 - 1,513 1,513
Additions 937 - 937
At 31 March 2024 937 1,513 2,450
DEPRECIATION
At 1 December 2022 - 1,382 1,382
Charge for period 187 65 252
At 31 March 2024 187 1,447 1,634
NET BOOK VALUE
At 31 March 2024 750 66 816
At 30 November 2022 - 131 131

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 30.11.22
£    £   
Trade debtors 19,039 20,581
Other debtors 17,061 16,494
Prepayments and accrued income 1,030 2,247
37,130 39,322

Cassa-Assura Ltd (Registered number: 10822493)

Notes to the Financial Statements - continued
for the Period 1 December 2022 to 31 March 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 30.11.22
£    £   
Corporation tax 10,133 8,132
VAT 17,756 9,639
Other creditors 212 -
Directors' current accounts 44,013 35,087
Accruals and deferred income 1,750 13,781
73,864 66,639

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 30.11.22
value: £    £   
100 Ordinary £1 100 100

8. FINANCIAL COMMITMENTS

The company has total guarantees and commitments at the balance sheet date of £14,513.