IRIS Accounts Production v23.4.0.336 05717938 Board of Directors 29.6.22 30.6.23 30.6.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh057179382022-06-28057179382023-06-30057179382022-06-292023-06-30057179382021-06-28057179382021-06-292022-06-28057179382022-06-2805717938ns15:EnglandWales2022-06-292023-06-3005717938ns14:PoundSterling2022-06-292023-06-3005717938ns10:Director12022-06-292023-06-3005717938ns10:PrivateLimitedCompanyLtd2022-06-292023-06-3005717938ns10:SmallEntities2022-06-292023-06-3005717938ns10:AuditExempt-NoAccountantsReport2022-06-292023-06-3005717938ns10:SmallCompaniesRegimeForDirectorsReport2022-06-292023-06-3005717938ns10:SmallCompaniesRegimeForAccounts2022-06-292023-06-3005717938ns10:FullAccounts2022-06-292023-06-3005717938ns10:Director22022-06-292023-06-3005717938ns10:CompanySecretary12022-06-292023-06-3005717938ns10:RegisteredOffice2022-06-292023-06-3005717938ns5:CurrentFinancialInstruments2023-06-3005717938ns5:CurrentFinancialInstruments2022-06-2805717938ns5:Non-currentFinancialInstruments2023-06-3005717938ns5:Non-currentFinancialInstruments2022-06-2805717938ns5:ShareCapital2023-06-3005717938ns5:ShareCapital2022-06-2805717938ns5:RetainedEarningsAccumulatedLosses2023-06-3005717938ns5:RetainedEarningsAccumulatedLosses2022-06-2805717938ns5:PlantMachinery2022-06-292023-06-3005717938ns5:FurnitureFittings2022-06-292023-06-3005717938ns5:MotorVehicles2022-06-292023-06-3005717938ns5:PlantMachinery2022-06-2805717938ns5:FurnitureFittings2022-06-2805717938ns5:MotorVehicles2022-06-2805717938ns5:PlantMachinery2023-06-3005717938ns5:FurnitureFittings2023-06-3005717938ns5:MotorVehicles2023-06-3005717938ns5:PlantMachinery2022-06-2805717938ns5:FurnitureFittings2022-06-2805717938ns5:MotorVehicles2022-06-2805717938ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-3005717938ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-06-28
















Unaudited Financial Statements

for the Period 29 June 2022 to 30 June 2023

for

CASTLE BUILDING PRODUCTS (OXON) LIMITED

CASTLE BUILDING PRODUCTS (OXON) LIMITED (Registered number: 05717938)






Contents of the Financial Statements
for the Period 29 June 2022 to 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CASTLE BUILDING PRODUCTS (OXON) LIMITED

Company Information
for the Period 29 June 2022 to 30 June 2023







DIRECTORS: M L Richmond
C E Hodgkins





SECRETARY: M L Richmond





REGISTERED OFFICE: Thistledown
Wendlebury
Bicester
OX25 2PE





REGISTERED NUMBER: 05717938 (England and Wales)





ACCOUNTANTS: Abacus Business Consulting Limited
Thistledown
Wendlebury
Bicester
OX25 2PE

CASTLE BUILDING PRODUCTS (OXON) LIMITED (Registered number: 05717938)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 49,200 55,200

CURRENT ASSETS
Stocks 43,742 40,713
Debtors 5 26,023 41,051
Cash at bank 111,564 110,963
181,329 192,727
CREDITORS
Amounts falling due within one year 6 165,734 182,971
NET CURRENT ASSETS 15,595 9,756
TOTAL ASSETS LESS CURRENT
LIABILITIES

64,795

64,956

CREDITORS
Amounts falling due after more than one
year

7

(17,690

)

(28,561

)

PROVISIONS FOR LIABILITIES (11,500 ) (9,500 )
NET ASSETS 35,605 26,895

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 35,405 26,695
SHAREHOLDERS' FUNDS 35,605 26,895

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

CASTLE BUILDING PRODUCTS (OXON) LIMITED (Registered number: 05717938)

Balance Sheet - continued
30 June 2023


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 Board of Directors and authorised for issue on 27 March 2024 and were signed on its behalf by:





M L Richmond - Director


CASTLE BUILDING PRODUCTS (OXON) LIMITED (Registered number: 05717938)

Notes to the Financial Statements
for the Period 29 June 2022 to 30 June 2023

1. STATUTORY INFORMATION

CASTLE BUILDING PRODUCTS (OXON) LIMITED 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tools - 25% on reducing balance
Fixtures & equipment - 15% on reducing balance
Motor vehicles - 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 period 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.

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 period 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.

CASTLE BUILDING PRODUCTS (OXON) LIMITED (Registered number: 05717938)

Notes to the Financial Statements - continued
for the Period 29 June 2022 to 30 June 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 7 (2022 - 8 ) .

4. TANGIBLE FIXED ASSETS
Fixtures Motor
Tools & equipment vehicles Totals
£    £    £    £   
COST
At 29 June 2022 668 145,591 20,995 167,254
Additions - 4,500 - 4,500
At 30 June 2023 668 150,091 20,995 171,754
DEPRECIATION
At 29 June 2022 468 107,591 3,995 112,054
Charge for period - 6,500 4,000 10,500
At 30 June 2023 468 114,091 7,995 122,554
NET BOOK VALUE
At 30 June 2023 200 36,000 13,000 49,200
At 28 June 2022 200 38,000 17,000 55,200

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 26,023 41,051

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 11,378 10,501
Trade creditors 74,756 75,830
Taxation and social security 69,352 71,287
Other creditors 10,248 25,353
165,734 182,971

CASTLE BUILDING PRODUCTS (OXON) LIMITED (Registered number: 05717938)

Notes to the Financial Statements - continued
for the Period 29 June 2022 to 30 June 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 17,690 28,561