ACCOUNTS - Final Accounts preparation

Registered number: 03530011

CLUN WOODLANDS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

CLUN WOODLANDS LIMITED

REGISTERED NUMBER: 03530011

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		398,935		404,278
			398,935		404,278
Current assets
Debtors: amounts falling due within one year	5	54,792		4,472
Cash at bank and in hand		34,312		1,211
		89,104		5,683
Creditors: amounts falling due within one year	6	(176,099)		(112,404)
Net current liabilities			(86,995)		(106,721)
Total assets less current liabilities			311,940		297,557

Net assets			311,940		297,557

Capital and reserves
Called up share capital	400,000	400,000
Profit and loss account	(88,060)	(102,443)
	311,940	297,557

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CLUN WOODLANDS LIMITED

REGISTERED NUMBER: 03530011

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

P J M Scott

Director

Date: 2 October 2026

The notes on pages 3 to 6 form part of these financial statements.

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CLUN WOODLANDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Clun Woodlands Limited is a private company limited by shares and incorporated in England and Wales, registration number 03530011. The registered office is 1 Claydon Business Park, Great Blakenham, Ipswich, Suffolk, IP6 0NL.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The Directors have considered the Company's position at the time of signing the financial
statements, and based on this, the Directors have concluded that they have a reasonable
expectation that the Company will have adequate resources to continue in operational existance for
the forseeable future and they therefore continue to adopt the going concern basis of accounting in
preparing these financial statements.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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CLUN WOODLANDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Land	-	0%
				Land improvements	-	5% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

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CLUN WOODLANDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Tangible fixed assets

	Land	Land improvements	Total
	£	£	£
Cost or valuation
At 1 April 2025	345,500	106,866	452,366
At 31 March 2026	345,500	106,866	452,366
Depreciation
At 1 April 2025	-	48,088	48,088
Charge for the year on owned assets	-	5,343	5,343
At 31 March 2026	-	53,431	53,431
Net book value
At 31 March 2026	345,500	53,435	398,935
At 31 March 2025	345,500	58,778	404,278

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CLUN WOODLANDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Trade debtors	51,117	-
Other debtors	2,220	3,005
Prepayments and accrued income	1,455	1,467
	54,792	4,472

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	43,256	3,988
Amounts owed to group undertakings	129,843	105,541
Accruals and deferred income	3,000	2,875
	176,099	112,404

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