Acorah Software Products - Accounts Production 19.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 14497883 Mr Samir Khan Mr Samir Khan true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14497883 2024-11-30 14497883 2025-11-30 14497883 2024-12-01 2025-11-30 14497883 frs-core:CurrentFinancialInstruments 2025-11-30 14497883 frs-core:Non-currentFinancialInstruments 2025-11-30 14497883 frs-core:ComputerEquipment 2025-11-30 14497883 frs-core:ComputerEquipment 2024-12-01 2025-11-30 14497883 frs-core:ComputerEquipment 2024-11-30 14497883 frs-core:FurnitureFittings 2025-11-30 14497883 frs-core:FurnitureFittings 2024-12-01 2025-11-30 14497883 frs-core:FurnitureFittings 2024-11-30 14497883 frs-core:ShareCapital 2025-11-30 14497883 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 14497883 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 14497883 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 14497883 frs-bus:SmallEntities 2024-12-01 2025-11-30 14497883 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 14497883 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 14497883 1 2024-12-01 2025-11-30 14497883 frs-bus:Director1 2024-12-01 2025-11-30 14497883 frs-countries:EnglandWales 2024-12-01 2025-11-30 14497883 2023-11-30 14497883 2024-11-30 14497883 2023-12-01 2024-11-30 14497883 frs-core:CurrentFinancialInstruments 2024-11-30 14497883 frs-core:Non-currentFinancialInstruments 2024-11-30 14497883 frs-core:ShareCapital 2024-11-30 14497883 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 14497883
Cassio Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Calculated Ltd
Cassio Limited
Contents
Contents

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

Page 1
Cassio Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 14497883

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,514 |  | -
Investment Properties | 5 |  | 463,723 |  | -
|  |  | 470,237 |  | -
CURRENT ASSETS
Debtors | 6 | 1,121 |  | - |
Investments | 7 | 34,914 |  | - |
Cash at bank and in hand |  | 1,401 |  | 100 |
|  | 37,436 |  | 100 |
Creditors: Amounts Falling Due Within One Year | 8 | (832 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | 36,604 |  | 100
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 506,841 |  | 100
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (522,054 ) |  | -
NET (LIABILITIES)/ASSETS |  |  | (15,213 ) |  | 100
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (15,313 ) |  | -
SHAREHOLDERS' FUNDS |  |  | (15,213) |  | 100

Page 1
Page 2
Cassio Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Samir Khan Director
16/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Cassio Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Cassio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14497883 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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. 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:

Fixtures & Fittings | 25% Straight line
Computer Equipment | 33% Straight line

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: 1 (2024: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | - | - | -
Additions | 5,140 | 2,897 | 8,037
As at 30 November 2025 | 5,140 | 2,897 | 8,037
Depreciation
As at 1 December 2024 | - | - | -
Provided during the period | 890 | 633 | 1,523
As at 30 November 2025 | 890 | 633 | 1,523
Net Book Value
As at 30 November 2025 | 4,250 | 2,264 | 6,514
As at 1 December 2024 | - | - | -

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 December 2024 | -
Additions | 463,723
As at 30 November 2025 | 463,723

Page 3
Page 4
Cassio Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 202 |  | -
Prepayments and accrued income | 919 |  | -
| 1,121 |  | -

7. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Short term deposits | 34,914 |  | -

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 832 |  | -

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 310,023 |  | -
Directors loan account | 212,031 |  | -
| 522,054 |  | -

10. Share Capital

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

11. Related Party Transactions
Directors & Shareholders
Mr Samir Khan
The directors and shareholders have provided the company with unsecured loans. The combined balance of the loans at the year end was £212031. There is no interest charged on the loan and this is repayable on demand
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr Samir Khan by virtue of his ownership of 100% of the issued share capital in the company.
Page 4