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REGISTERED NUMBER: 11448414 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

Castle Carpentry & Building Contractors
Ltd

Castle Carpentry & Building Contractors
Ltd (Registered number: 11448414)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Castle Carpentry & Building Contractors
Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTOR: R Hughes





REGISTERED OFFICE: 9 Bryony Gardens
Gillingham
Dorset
SP8 4TR





REGISTERED NUMBER: 11448414 (England and Wales)





ACCOUNTANTS: Camelot Accounting Ltd
9 Bryony Gardens
Gillingham
Dorset
SP8 4TR

Castle Carpentry & Building Contractors
Ltd (Registered number: 11448414)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 83,712 76,950
83,712 76,950

CURRENT ASSETS
Stocks 11,000 116,596
Debtors 6 268,956 67,634
Cash at bank 1,098 22,010
281,054 206,240
CREDITORS
Amounts falling due within one year 7 204,913 149,385
NET CURRENT ASSETS 76,141 56,855
TOTAL ASSETS LESS CURRENT
LIABILITIES

159,853

133,805

CREDITORS
Amounts falling due after more than
one year

8

(18,333

)

(33,526

)

PROVISIONS FOR LIABILITIES (16,742 ) -
NET ASSETS 124,778 100,279

Castle Carpentry & Building Contractors
Ltd (Registered number: 11448414)

Balance Sheet - continued
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 124,777 100,278
124,778 100,279

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 2 November 2023 and were signed by:





R Hughes - Director


Castle Carpentry & Building Contractors
Ltd (Registered number: 11448414)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Castle Carpentry & Building Contractors Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Castle Carpentry & Building Contractors
Ltd (Registered number: 11448414)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 11,000
AMORTISATION
At 1 August 2022
and 31 July 2023 11,000
NET BOOK VALUE
At 31 July 2023 -
At 31 July 2022 -

Castle Carpentry & Building Contractors
Ltd (Registered number: 11448414)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 133,868
Additions 37,512
Disposals (9,000 )
At 31 July 2023 162,380
DEPRECIATION
At 1 August 2022 56,918
Charge for year 27,902
Eliminated on disposal (6,152 )
At 31 July 2023 78,668
NET BOOK VALUE
At 31 July 2023 83,712
At 31 July 2022 76,950

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 218,402 46,622
Other debtors 50,554 21,012
268,956 67,634

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 119,983 77,367
Taxation and social security 29,704 16,998
Other creditors 45,226 45,020
204,913 149,385

Castle Carpentry & Building Contractors
Ltd (Registered number: 11448414)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans 18,333 28,333
Other creditors - 5,193
18,333 33,526

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2023 and 31 July 2022:

31.7.23 31.7.22
£    £   
R Hughes
Balance outstanding at start of year (35,700 ) (5,449 )
Amounts advanced 32,148 55,077
Amounts repaid (37,808 ) (85,328 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (41,360 ) (35,700 )