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Company Registration No. 04278496 (England and Wales)
Castle Contract Builders Limited Unaudited accounts for the year ended 31 August 2023
Castle Contract Builders Limited Unaudited accounts Contents
Page
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Castle Contract Builders Limited Company Information for the year ended 31 August 2023
Director
Steven Andrew Kenton
Company Number
04278496 (England and Wales)
Registered Office
C/O CRITTENDENS ACCOUNTANTS FEATHERSTONE HOUSE HIGH STREET ROCHESTER KENT ME1 1DA
Accountants
Crittendens Accountants Featherstone House High Street Rochester Kent ME1 1DQ
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Castle Contract Builders Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
72,973 
89,154 
Current assets
Inventories
255,425 
208,605 
Debtors
157,746 
125,935 
Cash at bank and in hand
399,835 
375,000 
813,006 
709,540 
Creditors: amounts falling due within one year
(102,722)
(82,895)
Net current assets
710,284 
626,645 
Net assets
783,257 
715,799 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
783,157 
715,699 
Shareholders' funds
783,257 
715,799 
For the year ending 31 August 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 July 2024 and were signed on its behalf by
Steven Andrew Kenton Director Company Registration No. 04278496
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Castle Contract Builders Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Castle Contract Builders Limited is a private company, limited by shares, registered in England and Wales, registration number 04278496. The registered office is C/O CRITTENDENS ACCOUNTANTS, FEATHERSTONE HOUSE HIGH STREET, ROCHESTER, KENT, ME1 1DA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation is provided
Plant & machinery
25% per annum on written down value
Motor vehicles
25% per annum on written down value
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2022
20,411 
183,443 
52,965 
256,819 
Additions
- 
1,107 
- 
1,107 
At 31 August 2023
20,411 
184,550 
52,965 
257,926 
Depreciation
At 1 September 2022
408 
134,681 
32,576 
167,665 
Charge for the year
- 
12,191 
5,097 
17,288 
At 31 August 2023
408 
146,872 
37,673 
184,953 
Net book value
At 31 August 2023
20,003 
37,678 
15,292 
72,973 
At 31 August 2022
20,003 
48,762 
20,389 
89,154 
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Castle Contract Builders Limited Notes to the Accounts for the year ended 31 August 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
31,254 
15,820 
Trade debtors
59,270 
85,017 
Other debtors
67,222 
25,098 
157,746 
125,935 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
38,197 
VAT
- 
12,793 
Trade creditors
79,435 
11,646 
Taxes and social security
18,080 
16,463 
Other creditors
220 
- 
Loans from directors
1,587 
1,996 
Accruals
3,400 
1,800 
102,722 
82,895 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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