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REGISTERED NUMBER: 02424551 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

CASSY MARKETING COMMUNICATIONS LIMITED

CASSY MARKETING COMMUNICATIONS LIMITED (REGISTERED NUMBER: 02424551)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CASSY MARKETING COMMUNICATIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTOR: J R Cassy





SECRETARY: N M Cassy





REGISTERED OFFICE: Kentwood
Main Road
Ridgeway
Sheffield
South Yorkshire
S12 3XR





REGISTERED NUMBER: 02424551 (England and Wales)





ACCOUNTANTS: Marriott Gibbs Rees Wallis Limited
Chartered Certified Accountants
First Floor
Unit 4, Broadfield Court
Sheffield
South Yorkshire
S8 0XF

CASSY MARKETING COMMUNICATIONS LIMITED (REGISTERED NUMBER: 02424551)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 303 370
Investment property 5 329,000 329,000
329,303 329,370

CURRENT ASSETS
Debtors 6 1,345 1,326
Cash at bank and in hand 35,180 29,174
36,525 30,500
CREDITORS
Amounts falling due within one year 7 57,575 53,070
NET CURRENT LIABILITIES (21,050 ) (22,570 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

308,253

306,800

PROVISIONS FOR LIABILITIES 33,826 33,826
NET ASSETS 274,427 272,974

CAPITAL AND RESERVES
Called up share capital 30,000 30,000
Fair value reserve 8 220,530 220,530
Retained earnings 8 23,897 22,444
274,427 272,974

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

CASSY MARKETING COMMUNICATIONS LIMITED (REGISTERED NUMBER: 02424551)

BALANCE SHEET - continued
31 OCTOBER 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 June 2025 and were signed by:





J R Cassy - Director


CASSY MARKETING COMMUNICATIONS LIMITED (REGISTERED NUMBER: 02424551)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Cassy Marketing Communications 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Significant judgements and estimates
The director has made key assumptions in the determination of the fair value of investment property in respect of the state of the property market in the location where the property is situated and in respect of the range of reasonable fair value estimates of the asset. The valuation of the property at the reporting date is stated in the notes to the accounts.

Turnover
Turnover represents amounts chargeable in respect of rent receivable during the year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15 - 33% on reducing balance

Investment property
Investment property is shown at fair value at each reporting date with changes in fair value recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


CASSY MARKETING COMMUNICATIONS LIMITED (REGISTERED NUMBER: 02424551)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 November 2023
and 31 October 2024 9,730
DEPRECIATION
At 1 November 2023 9,360
Charge for year 67
At 31 October 2024 9,427
NET BOOK VALUE
At 31 October 2024 303
At 31 October 2023 370

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 November 2023
and 31 October 2024 329,000
NET BOOK VALUE
At 31 October 2024 329,000
At 31 October 2023 329,000

CASSY MARKETING COMMUNICATIONS LIMITED (REGISTERED NUMBER: 02424551)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

5. INVESTMENT PROPERTY - continued

The investment property was valued at the balance sheet date by the director of the company who is not a professionally qualified valuer. The fair value has been determined by reference to market factors including evidence of transaction prices for similar property in the location where the property is situated.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,345 1,326

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Corporation tax 1,647 1,445
Other creditors 42,705 39,205
Directors' current accounts 11,120 10,720
Accruals and deferred income 2,103 1,700
57,575 53,070

8. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 November 2023 22,444 220,530 242,974
Profit for the year 6,953 6,953
Dividends (5,500 ) (5,500 )
At 31 October 2024 23,897 220,530 244,427