Acorah Software Products - Accounts Production 16.6.950 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 12035355 Mrs Vivien Cassel Mr Jeremy Cassel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12035355 2024-06-30 12035355 2025-06-30 12035355 2024-07-01 2025-06-30 12035355 frs-core:CurrentFinancialInstruments 2025-06-30 12035355 frs-core:PlantMachinery 2025-06-30 12035355 frs-core:PlantMachinery 2024-07-01 2025-06-30 12035355 frs-core:PlantMachinery 2024-06-30 12035355 frs-core:ShareCapital 2025-06-30 12035355 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 12035355 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 12035355 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 12035355 frs-bus:SmallEntities 2024-07-01 2025-06-30 12035355 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 12035355 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 12035355 frs-bus:OrdinaryShareClass2 2024-07-01 2025-06-30 12035355 frs-bus:OrdinaryShareClass2 2025-06-30 12035355 frs-bus:OrdinaryShareClass3 2024-07-01 2025-06-30 12035355 frs-bus:OrdinaryShareClass3 2025-06-30 12035355 frs-core:UnlistedNon-exchangeTraded 2025-06-30 12035355 frs-core:UnlistedNon-exchangeTraded 2024-06-30 12035355 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 12035355 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 12035355 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 12035355 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 12035355 frs-bus:Director1 2024-07-01 2025-06-30 12035355 frs-bus:Director2 2024-07-01 2025-06-30 12035355 frs-countries:EnglandWales 2024-07-01 2025-06-30 12035355 2023-06-30 12035355 2024-06-30 12035355 2023-07-01 2024-06-30 12035355 frs-core:CurrentFinancialInstruments 2024-06-30 12035355 frs-core:ShareCapital 2024-06-30 12035355 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 12035355 frs-bus:OrdinaryShareClass2 2023-07-01 2024-06-30 12035355 frs-bus:OrdinaryShareClass3 2023-07-01 2024-06-30
Registered number: 12035355
Cassel Investments Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Andrew Lillingston Limited
13 Hurlingham Studios
Ranelagh Gardens
London
SW6 3PA
Cassel Investments Limited
Contents
Contents

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

Page 1
Cassel Investments Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 12035355

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 5 |  | 80 |  | 80
|  |  | 80 |  | 80
CURRENT ASSETS
Debtors | 6 | 271,848 |  | 367,848 |
Cash at bank and in hand |  | 11,552 |  | 4,697 |
|  | 283,400 |  | 372,545 |
Creditors: Amounts Falling Due Within One Year | 7 | (310,059 ) |  | (396,232 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (26,659 ) |  | (23,687 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (26,579 ) |  | (23,607 )
NET LIABILITIES |  |  | (26,579 ) |  | (23,607 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (26,581 ) |  | (23,609 )
SHAREHOLDERS' FUNDS |  |  | (26,579) |  | (23,607)

For the year ending 30 June 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 Jeremy Cassel Director
05/03/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Cassel Investments Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Cassel Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12035355 . The registered office is Westow Croft, Main Street, Westow, York, YO60 7NQ.
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. Going Concern Disclosure
The company has net liabilities of £26,579 of which £308,799 is monies owed to the company's directors. As a result, with the continued support of the company's directors, the directors believe the company has adequate resources to continue in operational existence for the foreseeable future and thus continue to adopt the going concern basis of accounting for the financial statements.
2.3. 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:

Plant & Machinery | 33% Straight line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 July 2024 | 2,482
As at 30 June 2025 | 2,482
Depreciation
As at 1 July 2024 | 2,482
As at 30 June 2025 | 2,482
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | -

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | 80
As at 30 June 2025 | 80
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -

...CONTINUED
Page 2
Page 3
Cassel Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Net Book Value
As at 30 June 2025 | 80
As at 1 July 2024 | 80

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by participating interests | 271,848 |  | 367,848

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 307,433 |  | 393,978
Accruals and deferred income | 1,260 |  | 1,200
Directors' loan accounts | 1,366 |  | 1,054
| 310,059 |  | 396,232

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary A shares of £ 1.00 each | 1 |  | 1
1 Ordinary B shares of £ 1.00 each | 1 |  | 1
| 2 |  | 2

9. Related Party Transactions
The company received £96,000 from an associated company in the year as loan repayment. At the balance sheet date debtors include £271,848 (2024: £367,848) of amounts owed by an associated company. The loan is interest free and repayable on demand.
Page 3