Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC306577 Mr D Bain Mr D Bain iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC306577 2024-09-30 SC306577 2025-09-30 SC306577 2024-10-01 2025-09-30 SC306577 frs-core:Non-currentFinancialInstruments 2025-09-30 SC306577 frs-core:ComputerEquipment 2024-10-01 2025-09-30 SC306577 frs-core:FurnitureFittings 2024-10-01 2025-09-30 SC306577 frs-core:ShareCapital 2025-09-30 SC306577 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC306577 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 SC306577 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC306577 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC306577 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC306577 frs-bus:Director1 2024-10-01 2025-09-30 SC306577 frs-bus:Director1 2024-09-30 SC306577 frs-bus:Director1 2025-09-30 SC306577 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 SC306577 frs-countries:Scotland 2024-10-01 2025-09-30 SC306577 2023-09-30 SC306577 2024-09-30 SC306577 2023-10-01 2024-09-30 SC306577 frs-core:Non-currentFinancialInstruments 2024-09-30 SC306577 frs-core:ShareCapital 2024-09-30
Registered number: SC306577
Casting Cred Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
Casting Cred Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
Casting Cred Ltd
Abridged Balance Sheet
As At 30 September 2025
Abridged Balance Sheet
Registered number: SC306577

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,054 |  | 2,131
|  |  | 2,054 |  | 2,131
CURRENT ASSETS
Debtors |  | 5,718 |  | 13,568 |
Cash at bank and in hand |  | 23,109 |  | 19,709 |
|  | 28,827 |  | 33,277 |
Creditors: Amounts Falling Due Within One Year |  | (30,469 ) |  | (33,839 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,642 ) |  | (562 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 412 |  | 1,569
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (1,150 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (411 ) |  | (418 )
NET ASSETS |  |  | 1 |  | 1
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1 |  | 1
SHAREHOLDERS' FUNDS |  |  | 1 |  | 1

Page 1
Page 2
Casting Cred Ltd
Abridged 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 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr D Bain Director
4th June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Casting Cred Ltd
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
Casting Cred Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC306577 . The registered office is 5 South Charlotte Street, Edinburgh, EH2 4AN.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. 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 | 20% on cost
Computer Equipment | 25% on cost

2.4. Financial Instruments
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements or a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Casting Cred Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. 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.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 5,681
Additions | 721
As at 30 September 2025 | 6,402
Depreciation
As at 1 October 2024 | 3,550
Provided during the period | 798
As at 30 September 2025 | 4,348
Net Book Value
As at 30 September 2025 | 2,054
As at 1 October 2024 | 2,131

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 4
Page 5
Casting Cred Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr David Bain | 7,287 | 92 | 7,287 | - | 92

The above loan is unsecured, interest free and repayable on demand.
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