Company No: 10735676 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	774,491		430,526
		774,491		430,526
Current assets
Debtors	4	7,041		7,606
Cash at bank and in hand	5	149,097		187,186
		156,138		194,792
Creditors: amounts falling due within one year	6	( 515,188)		( 394,196)
Net current liabilities		(359,050)		(199,404)
Total assets less current liabilities		415,441		231,122
Net assets		415,441		231,122
Capital and reserves
Called-up share capital		100		100
Revaluation reserve		360,000		0
Profit and loss account		55,341		231,022
Total shareholder's funds		415,441		231,122

For the financial year ending 30 June 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Casy House Limited (registered number: 10735676) were approved and authorised for issue by the Board of Directors on 16 October 2026. They were signed on its behalf by:

Shelly Marie Stevens Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Casy House Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Maltravers House, Petters Way, Yeovil, BA20 1SH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Change in accounting policies

In the current year, the following new and revised standards and interpretations have been adopted by the Company and have had an effect on future periods.

At the date of authorisation of these financial statements, the following standards and interpretations, which have not yet been applied in these financial statements, were in issue but not yet effective:

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	not depreciated
Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Properties whose fair value can be measured reliably are held under the revaluation model and are carried at a revalued amount, being their fair value at the date of valuation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The fair value of the land and buildings is usually considered to be their market value.

Revaluation gains and losses are recognised in other comprehensive income and accumulated in equity, except to the extent that a revaluation gain reverses a revaluation loss previously recognised in profit or loss or a revaluation loss exceeds the accumulated revaluation gains recognised in equity; such gains and losses are recognised in profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	12		11

3. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Total
	£		£		£		£
Cost
At 01 July 2025	358,578		72,064		66,066		496,708
Additions	0		2,319		0		2,319
Revaluations	360,000		0		0		360,000
At 30 June 2026	718,578		74,383		66,066		859,027
Accumulated depreciation
At 01 July 2025	0		51,006		15,176		66,182
Charge for the financial year	0		5,632		12,722		18,354
At 30 June 2026	0		56,638		27,898		84,536
Net book value
At 30 June 2026	718,578		17,745		38,168		774,491
At 30 June 2025	358,578		21,058		50,890		430,526

4. Debtors

	2026		2025
	£		£
Other debtors	7,041		7,606

5. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	149,097		187,186

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	694		8,024
Taxation and social security	49,691		47,029
Other creditors	464,803		339,143
	515,188		394,196

7. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	0		0
Charged to the Profit and Loss Account	( 87,811)		0
At the end of financial year	( 87,811)		0