Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 05868098 Mr Samouil Souesi Ms Jaqueline Bernardi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05868098 2024-07-31 05868098 2025-07-31 05868098 2024-08-01 2025-07-31 05868098 frs-core:CurrentFinancialInstruments 2025-07-31 05868098 frs-core:ComputerEquipment 2025-07-31 05868098 frs-core:ComputerEquipment 2024-08-01 2025-07-31 05868098 frs-core:ComputerEquipment 2024-07-31 05868098 frs-core:ShareCapital 2025-07-31 05868098 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 05868098 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05868098 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 05868098 frs-bus:SmallEntities 2024-08-01 2025-07-31 05868098 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 05868098 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 05868098 frs-bus:Director1 2024-08-01 2025-07-31 05868098 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 05868098 frs-countries:EnglandWales 2024-08-01 2025-07-31 05868098 2023-07-31 05868098 2024-07-31 05868098 2023-08-01 2024-07-31 05868098 frs-core:CurrentFinancialInstruments 2024-07-31 05868098 frs-core:ShareCapital 2024-07-31 05868098 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 05868098
Castalian Limited
Financial Statements
For The Year Ended 31 July 2025
Effective Accounting Solutions Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05868098
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 64 567
64 567
CURRENT ASSETS
Debtors 5 - 90
Cash at bank and in hand 64,415 97,903
64,415 97,993
Creditors: Amounts Falling Due Within One Year 6 (1,394 ) (3,433 )
NET CURRENT ASSETS (LIABILITIES) 63,021 94,560
TOTAL ASSETS LESS CURRENT LIABILITIES 63,085 95,127
PROVISIONS FOR LIABILITIES
Deferred Taxation (12 ) (108 )
NET ASSETS 63,073 95,019
CAPITAL AND RESERVES
Called up share capital 7 190 190
Profit and Loss Account 62,883 94,829
SHAREHOLDERS' FUNDS 63,073 95,019
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For the year ending 31 July 2025 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 his 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 Samouil Souesi
Director
9 September 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Castalian Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05868098 . The registered office is 89b Brondesbury Road, London, NW6 6BB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in Pounds Sterling as this is the functional currency and currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. 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:
Computer Equipment 25% on Cost
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.4. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 August 2024 2,298
As at 31 July 2025 2,298
Depreciation
As at 1 August 2024 1,731
Provided during the period 503
As at 31 July 2025 2,234
Net Book Value
As at 31 July 2025 64
As at 1 August 2024 567
5. Debtors
2025 2024
£ £
Due within one year
Other debtors - 90
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 1 (23 )
Director's loan account 1,393 3,456
1,394 3,433
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