REGISTERED NUMBER: 09171259 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

CIRCLE FORESTRY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P H Hale

P L Hale

REGISTERED OFFICE:

The Old Stores

Bodle Street Green

Hailsham

East Sussex

BN27 4RA

REGISTERED NUMBER:

09171259 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Tangible assets

4

25,432

30,691

Investments

5

13,234

18,901

38,666

49,592

CURRENT ASSETS

Debtors

6

9,567

8,958

Cash at bank

78,097

85,701

87,664

94,659

CREDITORS

Amounts falling due within one year

7

(20,874

)

(49,629

)

NET CURRENT ASSETS

66,790

45,030

TOTAL ASSETS LESS CURRENT LIABILITIES

105,456

94,622

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

105,455

94,621

SHAREHOLDERS' FUNDS

105,456

94,622

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 1 January 2026 and were signed on its behalf by:

P H Hale - Director

1.	STATUTORY INFORMATION

Circle Forestry Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents the fair value of consideration received or receivable net of VAT and trade discounts. Revenue from forestry services and financial consultancy is recognised at the point of sale.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Impairment review

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Short

Plant and

leasehold

machinery

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

9,656

44,206

53,862

DEPRECIATION

At 1 September 2024

-

23,171

23,171

Charge for year

-

5,259

5,259

At 31 August 2025

-

28,430

28,430

NET BOOK VALUE

At 31 August 2025

9,656

15,776

25,432

At 31 August 2024

9,656

21,035

30,691

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 September 2024

18,901

Disposals

(5,667

)

At 31 August 2025

13,234

NET BOOK VALUE

At 31 August 2025

13,234

At 31 August 2024

18,901

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

9,567

8,958

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

20,874

49,629

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1.00

1

1