REGISTERED NUMBER: 00425464 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

CASSONS & CO., LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr N S Casson

Mr W H Casson

SECRETARY:

Mr N S Casson

REGISTERED OFFICE:

Booth Street Chambers

Booth Street

Ashton under Lyne

Lancashire

OL6 7LQ

REGISTERED NUMBER:

00425464 (England and Wales)

ACCOUNTANTS:

Moss and Williamson Limited

Chartered Accountants

11 Stamford Street

Stalybridge

Cheshire

SK15 1JP

FIXED ASSETS

Tangible assets

5

613

818

CURRENT ASSETS

Cash at bank

18,603

32,356

CREDITORS

Amounts falling due within one year

6

1,421

1,853

NET CURRENT ASSETS

17,182

30,503

TOTAL ASSETS LESS CURRENT LIABILITIES

17,795

31,321

CAPITAL AND RESERVES

Called up share capital

16,836

16,836

Retained earnings

959

14,485

SHAREHOLDERS' FUNDS

17,795

31,321

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 November 2025 and were signed on its behalf by:

Mr N S Casson - Director

1.	STATUTORY INFORMATION

Cassons & Co., Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 29 February 2024

and 28 February 2025

2,915

DEPRECIATION

At 29 February 2024

2,097

Charge for year

205

At 28 February 2025

2,302

NET BOOK VALUE

At 28 February 2025

613

At 28 February 2024

818

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

28.2.24

£

£

Other creditors

1,421

1,853

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £11,085 (2024 - £44,340) were paid to the directors .

RELATED PARTY TRANSACTIONS

There were no other related party transactions requiring disclosure.