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Registered number: 03169452
Castle Forbes Collection Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr Andrew French
Mrs Judith French
Miss Virginia Le Seeleur
Lord Malcolm Forbes
Lady Jennifer Forbes
Company Number 03169452
Registered Office Gainsborough House
59-60 Thames Street
Windsor
SL4 1TX
Page 1
Page 2
Balance Sheet
Registered number: 03169452
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 5 53,670 41,670
Debtors 6 59,475 43,614
Cash at bank and in hand 212 3,348
113,357 88,632
Creditors: Amounts Falling Due Within One Year 7 (55,204 ) (70,192 )
NET CURRENT ASSETS (LIABILITIES) 58,153 18,440
TOTAL ASSETS LESS CURRENT LIABILITIES 58,153 18,440
Creditors: Amounts Falling Due After More Than One Year 8 (116,728 ) (126,178 )
NET LIABILITIES (58,575 ) (107,738 )
CAPITAL AND RESERVES
Called up share capital 9 30,000 30,000
Profit and Loss Account (88,575 ) (137,738 )
SHAREHOLDERS' FUNDS (58,575) (107,738)
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For the year ending 31 March 2023 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew French
Director
23/03/2023
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Castle Forbes Collection Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03169452 . The registered office is Gainsborough House, 59-60 Thames Street, Windsor, SL4 1TX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: NIL)
2 -
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4. Intangible Assets
Development Costs
£
Cost
As at 1 April 2022 6,342
As at 31 March 2023 6,342
Amortisation
As at 1 April 2022 6,342
As at 31 March 2023 6,342
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 -
5. Stocks
2023 2022
£ £
Stock and Components 53,670 41,670
53,670 41,670
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 40,855 34,040
Other debtors 17,741 6,970
VAT 879 2,604
59,475 43,614
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 12,182 32,613
Bank loans and overdrafts 42,622 36,579
Accruals and deferred income 400 1,000
55,204 70,192
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 51,587 33,505
Directors loan account 65,141 92,673
116,728 126,178
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9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 30,000 30,000
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