Company registration number 08863626 (England and Wales)
CAS PROPERTY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD 1 MAY 2024 TO 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
CAS PROPERTY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
CAS PROPERTY LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
30 June 2025
30 April 2024
Notes
£
£
£
£
Fixed assets
Investments
3
1,412
1,412
Current assets
Debtors
4
1,039,324
984,323
Cash at bank and in hand
1
1
1,039,325
984,324
Creditors: amounts falling due within one year
5
(581,283)
(579,346)
Net current assets
458,042
404,978
Net assets
459,454
406,390
Capital and reserves
Called up share capital
6
1
1
Profit and loss reserves
459,453
406,389
Total equity
459,454
406,390

For the financial period ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 24 March 2026 and are signed on its behalf by:
S O'Driscoll
Director
Company registration number 08863626 (England and Wales)
CAS PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

CAS Property Limited is a private company limited by shares incorporated in England and Wales. The registered office is 166 College Road, Harrow, Middlesex, HA1 1RA.

1.1
Reporting period

These financial statements have been prepared for a period longer than one year due the restructure of the group. Therefore, as a result, the comparative amounts in the financial statement are not entirely comparable.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”:

- The requirements of section 33 Related party disclosures paragraph 33.1A

1.3
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

CAS PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, are recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
3
3
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1,412
1,412
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
410,700
410,700
Other debtors
628,624
573,623
1,039,324
984,323
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
551,130
547,753
Other creditors
30,153
31,593
581,283
579,346
CAS PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 4 -
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
1
1
1
1
7
Related party transactions
Transactions with related parties

Included within other debtors is £628,623 (20 2 4: £573,623) due from companies in which S O'Driscoll is a director.

Included within other creditors is £23,626 (204 3: £23,626) due to companies controlled by S O'Driscoll.

Included within other creditors is £3,433 (2024: £3,433) owed to S O'Driscoll.

During the year management fees of £55,000 (2024: £nil) were charged to a company in which S O’Driscoll is a director.

2025-06-30 2024-05-01 false false false 24 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity S O'Driscoll S Yesaulenko M Copson 08863626 2024-05-01 2025-06-30 08863626 2025-06-30 08863626 2024-04-30 08863626 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 08863626 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 08863626 core:CurrentFinancialInstruments 2025-06-30 08863626 core:CurrentFinancialInstruments 2024-04-30 08863626 core:ShareCapital 2025-06-30 08863626 core:ShareCapital 2024-04-30 08863626 core:RetainedEarningsAccumulatedLosses 2025-06-30 08863626 core:RetainedEarningsAccumulatedLosses 2024-04-30 08863626 core:ShareCapitalOrdinaryShareClass1 2025-06-30 08863626 core:ShareCapitalOrdinaryShareClass1 2024-04-30 08863626 bus:Director1 2024-05-01 2025-06-30 08863626 2023-05-01 2024-04-30 08863626 bus:OrdinaryShareClass1 2024-05-01 2025-06-30 08863626 bus:OrdinaryShareClass1 2025-06-30 08863626 bus:OrdinaryShareClass1 2024-04-30 08863626 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-06-30 08863626 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-06-30 08863626 bus:FRS102 2024-05-01 2025-06-30 08863626 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-06-30 08863626 bus:Director2 2024-05-01 2025-06-30 08863626 bus:Director3 2024-05-01 2025-06-30 08863626 bus:FullAccounts 2024-05-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP