Acorah Software Products - Accounts Production 16.5.460 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 13615136 Mr Gareth Howells Mrs Cherie Howells iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13615136 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-09-30 13615136 2024-09-30 13615136 2025-09-30 13615136 2024-10-01 2025-09-30 13615136 frs-core:CurrentFinancialInstruments 2025-09-30 13615136 frs-core:Non-currentFinancialInstruments 2025-09-30 13615136 frs-core:ShareCapital 2025-09-30 13615136 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 13615136 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 13615136 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 13615136 frs-bus:SmallEntities 2024-10-01 2025-09-30 13615136 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 13615136 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 13615136 frs-bus:Director1 2024-10-01 2025-09-30 13615136 frs-bus:Director2 2024-10-01 2025-09-30 13615136 frs-countries:EnglandWales 2024-10-01 2025-09-30 13615136 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-09-30 13615136 2023-09-30 13615136 2024-09-30 13615136 2023-10-01 2024-09-30 13615136 frs-core:CurrentFinancialInstruments 2024-09-30 13615136 frs-core:Non-currentFinancialInstruments 2024-09-30 13615136 frs-core:ShareCapital 2024-09-30 13615136 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 13615136
Casalaia Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Accufy Accounting
Casalaia Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Casalaia Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 13615136

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 105,000 |  | 105,000
|  |  | 105,000 |  | 105,000
CURRENT ASSETS
Cash at bank and in hand |  | 117 |  | 2,489 |
|  | 117 |  | 2,489 |
Creditors: Amounts Falling Due Within One Year | 5 | (36,154 ) |  | (35,449 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (36,037 ) |  | (32,960 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 68,963 |  | 72,040
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (69,413 ) |  | (70,940 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (8,136 ) |  | (8,136 )
NET LIABILITIES |  |  | (8,586 ) |  | (7,036 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (8,686 ) |  | (7,136 )
SHAREHOLDERS' FUNDS |  |  | (8,586) |  | (7,036)

Page 1
Page 2
Casalaia Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 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 Gareth Howells Director
07/11/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Casalaia Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Casalaia Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13615136 . The registered office is 12 Heol-Y-Berth, Caerphilly, CF83 1SP.
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 year was: 2 (2024: 2)
2 2
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 October 2024 and 30 September 2025 | 105,000

Investment properties comprise of an amount of £105,000 (2024: £105,000) for which a first charge over the underlying assets has been given to the lenders. The fair value of the investment properties have been arrived at on the basis of a valuation carried out by the director at period end.
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Accruals and deferred income | 130 |  | 130
Directors' loan accounts | 36,024 |  | 35,320
| 36,154 |  | 35,449

Page 3
Page 4
Casalaia Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 69,413 |  | 70,940

Bank Loans includes £69,413 (2024: £70,940) secured by way of a fixed first charge over the underlying assets.
Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 69,413 |  | 70,940

7. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 69,413 |  | 70,940

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Government Grants
Casalaia Ltd received £999 in the form of local council grant for refurbishment of an investment property which was recognised in P&L.
Page 4