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Registered number: 05773749

Castle Quay (Hereford) Limited

ACCOUNTS
FOR THE YEAR ENDED 31/10/2023

Prepared By:
Staffer Mayled & Co Ltd
46-48 Station Road
Cardiff
CF14 5LU

Castle Quay (Hereford) Limited

ACCOUNTS
FOR THE YEAR ENDED 31/10/2023
DIRECTORS
David Rhys Evans
Elizabeth Evans
SECRETARY
Elizabeth Evans
REGISTERED OFFICE
46-48 Station Road
Llanishen
Cardiff
CF14 5LU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05773749
ACCOUNTANTS
Staffer Mayled & Co Ltd
46-48 Station Road
Cardiff
CF14 5LU

Castle Quay (Hereford) Limited

ACCOUNTS
FOR THEYEARENDED31/10/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Castle Quay (Hereford) Limited

BALANCE SHEET AT 31/10/2023
20232022
Notes££
FIXED ASSETS
Intangible assets335,65149,909
Tangible assets42,976,9122,937,921
Investment Assets51,450,1091,219,038
4,462,6724,206,868
CURRENT ASSETS
Stock18,61528,180
Debtors7108,53376,074
Cash at bank and in hand2,114,8042,449,851
2,241,9522,554,105
CREDITORS: Amounts falling due within one year8222,240309,110
NET CURRENT ASSETS2,019,7122,244,995
TOTAL ASSETS LESS CURRENT LIABILITIES6,482,3846,451,863
PROVISIONS FOR LIABILITIES AND CHARGES914,3065,970
NET ASSETS6,468,0786,445,893
CAPITAL AND RESERVES
Called up share capital10106106
Profit and loss account6,467,9726,445,787
SHAREHOLDERS' FUNDS6,468,0786,445,893
For the year ending 31/10/2023 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 19/07/2024 and signed on their behalf by
.............................
David Rhys Evans
Director

Castle Quay (Hereford) Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/10/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Fixtures and Fittingsreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
1f. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.
2. EMPLOYEES
20232022
No.No.
Average number of employees66

Castle Quay (Hereford) Limited

3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/11/2022285,164285,164
At 31/10/2023285,164285,164
Depreciation
At 01/11/2022235,255235,255
For the year14,25814,258
At 31/10/2023249,513249,513
Net Book Amounts
At 31/10/202335,65135,651
At 31/10/202249,90949,909
4. TANGIBLE FIXED ASSETS
Land AndPlant andFixtures
BuildingsMachineryand FittingsTotal
££££
Cost
At 01/11/20222,889,458171,64261,6193,122,719
Additions-58,813-58,813
At 31/10/20232,889,458230,45561,6193,181,532
Depreciation
At 01/11/2022-158,27926,520184,799
For the year-18,0631,75819,821
At 31/10/2023-176,34228,278204,620
Net Book Amounts
At 31/10/20232,889,45854,11333,3412,976,912
At 31/10/20222,889,45813,36335,0992,937,920
5. FINANCIAL ASSETS
Shares in group companies Other
and participating interestsInvestmentsTotal
£££
Cost
At 01/11/20221012,812,4872,812,588
Additions-260,000260,000
Disposals-(28,929)(28,929)
At 31/10/20231013,043,5583,043,659
Amortisation
At 01/11/2022-1,593,5501,593,550
At 31/10/2023-1,593,5501,593,550
Net Book Amounts
At 31/10/20231011,450,0081,450,109
At 31/10/20221011,218,9371,219,038

Castle Quay (Hereford) Limited

6. STOCK 20232022
££
Stock comprises:
Stock18,61528,180
18,61528,180
7. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors107,07275,208
PAYE control1,460865
Amounts due from group companies11
108,53376,074
Other debtors - Amounts due from subsidiary company
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
UK corporation tax88,360128,231
Directors current account-1,969
Trade creditors25,73917,900
Amounts due to group companies108,141161,010
222,240309,110
9. PROVISIONS FOR LIABILITIES 20232022
££
Deferred taxation14,3065,970
14,3065,970
10. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
1 Class A shares of £1 each11
1 Class B shares of £1 each11
1 Class C shares of £1 each11
1 Class D shares of £1 each11
1 Class E shares of £1 each11
1 Class F shares of £1 each11
106106

Castle Quay (Hereford) Limited

11. CONTROLLING PARTY
Directors and shareholders of the company