Cass Hayward LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC306859

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		17,779		11,654

			17,779		11,654
CURRENT ASSETS
Debtors	5	488,252		519,488
Cash at bank and in hand		47,577		284,605

		535,829		804,093
Creditors: Amounts Falling Due Within One Year	6	(243,689 )		(390,362 )

NET CURRENT ASSETS (LIABILITIES)			292,140		413,731

TOTAL ASSETS LESS CURRENT LIABILITIES			309,919		425,385

NET ASSETS ATTRIBUTABLE TO MEMBERS			309,919		425,385

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		75,000		75,000
Other amounts		234,919		350,385

			309,919		425,385

			309,919		425,385

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			309,919		425,385

			309,918		425,385

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Cass Hayward LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Dr G T Davies

Designated Member

24/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Cass Hayward LLP is a limited liability partnership, incorporated in England & Wales, registered number OC306859 . The Registered Office is York House, Welsh Street, Chepstow, Monmouthshire, NP16 5UW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

For the financial year ended 31 March 2026, the LLP was entitled to exemption from audit under Section 477 of the Companies Act 2006 (as applied to limited liability patnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) relating to small LLPs.

The financial statements are prepared in sterling (£) which is the functional currency of the LLP.

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% reducing balance
Computer Equipment	25% reducing balance

2.4. Pensions

The LLP operates a defined pension contribution scheme. Contributions are charged to the Profit and Loss Account as they become payable in accordance with the rules of the scheme.

Contributions to a closed defined benefit scheme, formerly operated by the members in their previous business partnership, are charged to the profit and loss account as they become payable, based upon anticipated costs.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 22 (2025: 21)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	17,845	214,160	232,005
Additions	8,100	3,370	11,470

As at 31 March 2026	25,945	217,530	243,475

...CONTINUED

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Cass Hayward LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	17,216	203,135	220,351
Provided during the period	1,746	3,599	5,345

As at 31 March 2026	18,962	206,734	225,696

Net Book Value
As at 31 March 2026	6,983	10,796	17,779

As at 1 April 2025	629	11,025	11,654

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	309,513	282,100
Prepayments and accrued income	178,739	237,388

	488,252	519,488

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	84,832	110,982
Other taxes and social security	26,707	21,742
VAT	93,821	116,075
Other creditors	11,512	4,915
Accruals and deferred income	26,817	136,648

	243,689	390,362

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