By Cassie Limited

By Cassie Limited
Contents Page
For the Period 05 February 2025 to 28 February 2026

Balance Sheet	1
Notes to the Financial Statements	2

Registered Number: 16231795 By Cassie Limited
Balance Sheet
As at 28 February 2026

	Notes	2026 £
Current assets
Stocks		52,880
Debtors		1,395
Cash at bank and in hand		1,181
		55,456
Creditors: amount falling due within one year		(25,174)
Net current assets		30,282

Total assets less current liabilities		30,282
Creditors: amount falling due after more than one year		(100,000)
Net assets		(69,718)

Capital and reserves
Called up share capital		100
Profit and loss account		(69,818)
Shareholders' funds		(69,718)

For the period ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 20 July 2026 and were signed by:

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CJ Bell
Director

1

By Cassie Limited
Notes to the Abridged Financial Statements
For the Period 05 February 2025 to 28 February 2026

General Information

By Cassie Limited is a private company, limited by shares, registered in England and Wales, registration number 16231795, registration address 1211 Blue Tower Building, MediaCityUK, Salford, Greater Manchester, M50 2ST.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The company is able to meet its day to day trading needs with the ongoing support of its creditors and, as such, the director considers that the company is trading as a going concern.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 0.

3.	Controlling Parties The company's ultimate controlling party is CJ Bell.

2

Registered Number: 16231795
England and Wales
Abridged Accounts

for the period ended 28 February 2026
for
BY CASSIE LIMITED