Acorah Software Products - Accounts Production 16.5.460 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 08758563 Mrs Sharon Egginton Mrs Sharon Egginton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08758563 2023-11-30 08758563 2024-11-30 08758563 2023-12-01 2024-11-30 08758563 frs-core:CurrentFinancialInstruments 2024-11-30 08758563 frs-core:Non-currentFinancialInstruments 2024-11-30 08758563 frs-core:ComputerEquipment 2024-11-30 08758563 frs-core:ComputerEquipment 2023-12-01 2024-11-30 08758563 frs-core:ComputerEquipment 2023-11-30 08758563 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-01 2024-11-30 08758563 frs-core:NetGoodwill 2024-11-30 08758563 frs-core:NetGoodwill 2023-12-01 2024-11-30 08758563 frs-core:NetGoodwill 2023-11-30 08758563 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 08758563 frs-core:OtherResidualIntangibleAssets 2024-11-30 08758563 frs-core:OtherResidualIntangibleAssets 2023-11-30 08758563 frs-core:PlantMachinery 2024-11-30 08758563 frs-core:PlantMachinery 2023-12-01 2024-11-30 08758563 frs-core:PlantMachinery 2023-11-30 08758563 frs-core:ShareCapital 2024-11-30 08758563 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 08758563 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 08758563 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 08758563 frs-bus:SmallEntities 2023-12-01 2024-11-30 08758563 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 08758563 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 08758563 frs-bus:Director1 2023-12-01 2024-11-30 08758563 frs-bus:CompanySecretary1 2023-12-01 2024-11-30 08758563 frs-countries:EnglandWales 2023-12-01 2024-11-30 08758563 2022-11-30 08758563 2023-11-30 08758563 2022-12-01 2023-11-30 08758563 frs-core:CurrentFinancialInstruments 2023-11-30 08758563 frs-core:Non-currentFinancialInstruments 2023-11-30 08758563 frs-core:ShareCapital 2023-11-30 08758563 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 08758563 frs-core:CurrentFinancialInstruments 1 2023-11-30
Registered number: 08758563
Cassie Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
DMS Accountant Co Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08758563
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 40,758 40,758
Tangible Assets 5 9,132 11,169
49,890 51,927
CURRENT ASSETS
Stocks 6 - 4,472
Debtors 7 4,321 3,118
Cash at bank and in hand 58,926 82,105
63,247 89,695
Creditors: Amounts Falling Due Within One Year 8 (124,287 ) (111,893 )
NET CURRENT ASSETS (LIABILITIES) (61,040 ) (22,198 )
TOTAL ASSETS LESS CURRENT LIABILITIES (11,150 ) 29,729
Creditors: Amounts Falling Due After More Than One Year 9 (20,951 ) -
NET (LIABILITIES)/ASSETS (32,101 ) 29,729
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (32,102 ) 29,728
SHAREHOLDERS' FUNDS (32,101) 29,729
Page 1
Page 2
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Sharon Egginton
Director
16/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cassie Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08758563 . The registered office is 10, Gladville Road, Aigburth, Liverpool, Merseyside, L17 6DF.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold £ 40758.00
Plant & Machinery £ 8063.49
Computer Equipment £ 84.81
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 7)
7 7
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 December 2023 154,390 40,758 195,148
As at 30 November 2024 154,390 40,758 195,148
Amortisation
As at 1 December 2023 154,390 - 154,390
As at 30 November 2024 154,390 - 154,390
Net Book Value
As at 30 November 2024 - 40,758 40,758
As at 1 December 2023 - 40,758 40,758
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 December 2023 75,896 1,756 77,652
As at 30 November 2024 75,896 1,756 77,652
Depreciation
As at 1 December 2023 65,817 666 66,483
Provided during the period 2,016 21 2,037
As at 30 November 2024 67,833 687 68,520
Net Book Value
As at 30 November 2024 8,063 1,069 9,132
As at 1 December 2023 10,079 1,090 11,169
6. Stocks
2024 2023
£ £
Materials - 4,472
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7. Debtors
2024 2023
£ £
Due within one year
VAT 4,321 3,118
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 53,605 34,965
Corporation tax 1,959 1,959
Other taxes and social security 3,595 877
Other creditors -Pension 2,170 2,183
Other creditors - VAT provision - 20,951
Accruals and deferred income 2,269 2,269
Director's loan account 60,689 48,689
124,287 111,893
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors-VAT provision 20,951 -
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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