Cassyni Limited

Notes

1. General Information

Cassyni Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13026428 . The registered office is 167-169 Great Portland Street, 5th Floor, London, Greater London, W1W 5PF.

2. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

3. Prior year restatement - revenue recognition

During the year the company changed its revenue recognition criteria. Where customers are invoiced and pay up front for services to be provided over a number of months or years, the revenue is initially deferred and released in equal instalments over the period for which services are provided.

The impact of this change in revenue recognition criteria has resulted in a restatement of comparatives with sales revenue reduced by £35,838 brought forward retained reserves reduced by £30,893 and the recognition of a deferred income balance of £66,730.

The tax impact of the change in revenue recognition criteria has been accounted for in the year ending 30 November 2025, with no adjustment to the comparative tax charge.

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Cassyni 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 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr A Preston

Director

28 August 2026

	2025	2024 as restated
	£	£

Current assets	141,521	92,628
Creditors: Amounts Falling Due Within One Year	(73,925 )	(70,948 )

NET CURRENT ASSETS	67,596	21,680

TOTAL ASSETS LESS CURRENT LIABILITIES	67,596	21,680

Accruals and deferred income	(121,846 )	(66,730 )

NET LIABILITIES	(54,250 )	(45,050 )

CAPITAL AND RESERVES	(54,250 )	(45,050 )