CASSIE WOODS LIMITED

Company Registration Number:
05029884 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2026

Period of accounts

Start date: 01 April 2025

End date: 31 March 2026

CASSIE WOODS LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2026

Balance sheet
Notes

CASSIE WOODS LIMITED

Balance sheet

As at 31 March 2026


Notes
2026
2025


£
£
Fixed assets
Tangible assets: 3 101,910 94,679
Total fixed assets: 101,910 94,679
Current assets
Stocks: 980 0
Debtors:   2,220 503
Cash at bank and in hand: 139,176 15,214
Total current assets: 142,376 15,717
Creditors: amounts falling due within one year: 4 (10,040) (10,000)
Net current assets (liabilities): 132,336 5,717
Total assets less current liabilities: 234,246 100,396
Total net assets (liabilities): 234,246 100,396
Capital and reserves
Called up share capital: 200,000 200,000
Profit and loss account: 34,246 (99,604)
Shareholders funds: 234,246 100,396

The notes form part of these financial statements

CASSIE WOODS LIMITED

Balance sheet statements

For the year ending 31 March 2026 the company was entitled to exemption 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.

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

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 05 September 2026
and signed on behalf of the board by:

Name: LH Cassie
Status: Director

The notes form part of these financial statements

CASSIE WOODS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents the amount derived from the provision of goods and services falling within the company’s activities after deduction of trade discounts and value added tax.

Tangible fixed assets and depreciation policy

All fixed assets are initially recorded at cost. Biological assets consist of standing timber and are accounted for under the cost model in accordance with FRS 102 Section 34. They are measured at historical cost less any accumulated impairment losses. Biological transformation does not give rise to profit or loss recognition under this model. Standing timber is classified as a fixed asset until the point of harvest. Depreciation of fixed assets is calculated to write off their cost or valuation less any residual value over their useful estimated lives as follows: - Plant & machinery - 1 to 7 years - Fixtures & fittings - 5 to 10 years - Motor vehicles - 5 years - Biological assets represent standing timber and are not depreciated as the value is expected to appreciate over time.

Other accounting policies

Stock of timber: Stock (inventories) comprise harvested timber. At the point of harvest, the timber is transferred from biological assets to inventory at its carrying amount (historical cost). Inventories are subsequently measured at the lower of this transferred cost and estimated selling price less costs to complete and sell, in accordance with FRS 102.

CASSIE WOODS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

2. Employees

2026 2025
Average number of employees during the period 0 0

CASSIE WOODS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

3. Tangible Assets

Total
Cost £
At 01 April 2025 164,674
Additions 14,694
Disposals (4,338)
At 31 March 2026 175,030
Depreciation
At 01 April 2025 69,995
Charge for year 3,125
At 31 March 2026 73,120
Net book value
At 31 March 2026 101,910
At 31 March 2025 94,679

During the year the Company harvested timber and reduced the value of remaining biological assets (standing timber) based on the proportion of land area covered by the harvesting activity.

CASSIE WOODS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

4. Creditors: amounts falling due within one year note

During the year the Director-Shareholder LH Cassie converted a previous £10,000 loan made to the Company to a capital contribution of the same value.

CASSIE WOODS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

5. Changes in presentation and prior period adjustments

Note on reclassification of standing timber: Effective 31 March 2026, the Company voluntarily changed its accounting policy for standing timber to better reflect economic reality. Standing timber previously classified in Stock of land and timber (inventory) has been reclassified to Biological Assets within Tangible fixed assets under FRS 102. This requires restatement of prior year balances for Fixed Assets and Stock, which is noted in these accounts. Standing timber is still measured at historical cost and includes 63 hectares (2025: 63 hectares) of land.

CASSIE WOODS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

6. Related party transactions

Name of the related party: LH Cassie
Relationship:
Director
Description of the Transaction: During the year the Director-Shareholder LH Cassie converted a previous £10,000 loan made to the Company to a capital contribution of the same value. During the year the company received further capital contributions of £25,000 from shareholders in respect of fixed asset purchases.
£
Balance at 01 April 2025 10,000
Balance at 31 March 2026 0
Name of the related party: LH Cassie
Relationship:
Director
Description of the Transaction: During the year the Director-Shareholder LH Cassie converted a previous £10,000 loan made to the Company to a capital contribution of the same value. During the year the company received further capital contributions of £25,000 from shareholders in respect of fixed asset purchases.
£
Balance at 01 April 2025 10,000
Balance at 31 March 2026 0