IRIS Accounts Production v24.1.4.33 11674811 director 1.12.22 30.11.23 30.11.23 false true false false true false Share Capital A 1.00000 Share capital B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure116748112022-11-30116748112023-11-30116748112022-12-012023-11-30116748112021-11-30116748112021-12-012022-11-30116748112022-11-3011674811ns16:EnglandWales2022-12-012023-11-3011674811ns15:PoundSterling2022-12-012023-11-3011674811ns11:Director12022-12-012023-11-3011674811ns11:PrivateLimitedCompanyLtd2022-12-012023-11-3011674811ns11:SmallEntities2022-12-012023-11-3011674811ns11:AuditExemptWithAccountantsReport2022-12-012023-11-3011674811ns11:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3011674811ns11:SmallCompaniesRegimeForAccounts2022-12-012023-11-3011674811ns11:FullAccounts2022-12-012023-11-3011674811ns11:OrdinaryShareClass12022-12-012023-11-3011674811ns11:OrdinaryShareClass22022-12-012023-11-3011674811ns11:RegisteredOffice2022-12-012023-11-3011674811ns6:CurrentFinancialInstruments2023-11-3011674811ns6:CurrentFinancialInstruments2022-11-3011674811ns6:Non-currentFinancialInstruments2023-11-3011674811ns6:Non-currentFinancialInstruments2022-11-3011674811ns6:ShareCapital2023-11-3011674811ns6:ShareCapital2022-11-3011674811ns6:RetainedEarningsAccumulatedLosses2023-11-3011674811ns6:RetainedEarningsAccumulatedLosses2022-11-3011674811ns6:PlantMachinery2022-12-012023-11-3011674811ns6:FurnitureFittings2022-12-012023-11-3011674811ns6:MotorVehicles2022-12-012023-11-3011674811ns6:ComputerEquipment2022-12-012023-11-3011674811ns6:PlantMachinery2022-11-3011674811ns6:FurnitureFittings2022-11-3011674811ns6:MotorVehicles2022-11-3011674811ns6:ComputerEquipment2022-11-3011674811ns6:PlantMachinery2023-11-3011674811ns6:FurnitureFittings2023-11-3011674811ns6:MotorVehicles2023-11-3011674811ns6:ComputerEquipment2023-11-3011674811ns6:PlantMachinery2022-11-3011674811ns6:FurnitureFittings2022-11-3011674811ns6:MotorVehicles2022-11-3011674811ns6:ComputerEquipment2022-11-3011674811ns6:WithinOneYearns6:CurrentFinancialInstruments2023-11-3011674811ns6:WithinOneYearns6:CurrentFinancialInstruments2022-11-3011674811ns6:BetweenOneTwoYearsns6:Non-currentFinancialInstruments2023-11-3011674811ns6:BetweenOneTwoYearsns6:Non-currentFinancialInstruments2022-11-3011674811ns6:BetweenTwoFiveYearsns6:Non-currentFinancialInstruments2023-11-3011674811ns6:BetweenTwoFiveYearsns6:Non-currentFinancialInstruments2022-11-3011674811ns11:OrdinaryShareClass12023-11-3011674811ns11:OrdinaryShareClass22023-11-3011674811ns6:RetainedEarningsAccumulatedLosses2022-11-3011674811ns6:RetainedEarningsAccumulatedLosses2022-12-012023-11-30


















CASTLEFORD P & H LTD

Unaudited Financial Statements

for the Year Ended 30 November 2023






CASTLEFORD P & H LTD (REGISTERED NUMBER: 11674811)

Contents of the Financial Statements
for the Year Ended 30 November 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5

Chartered Accountants' Report 6

CASTLEFORD P & H LTD

Company Information
for the Year Ended 30 November 2023







DIRECTOR: D Webster



REGISTERED OFFICE: 4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH



REGISTERED NUMBER: 11674811 (England and Wales)



ACCOUNTANTS: Botros & Co
Chartered Accountants
4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH



BANKERS: Lloyds Bank plc
21-23 Ropergate
Pontefract
Wakefield
South Yorkshire
WF8 1LG

CASTLEFORD P & H LTD (REGISTERED NUMBER: 11674811)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,623 16,321

CURRENT ASSETS
Stocks 5 5,420 21,580
Debtors 6 17,651 22,920
Cash at bank and in hand 57,628 56,215
80,699 100,715
CREDITORS
Amounts falling due within one year 7 24,278 35,710
NET CURRENT ASSETS 56,421 65,005
TOTAL ASSETS LESS CURRENT
LIABILITIES

74,044

81,326

CREDITORS
Amounts falling due after more than one
year

8

44,500

53,000
NET ASSETS 29,544 28,326

CAPITAL AND RESERVES
Called up share capital 9 200 200
Retained earnings 10 29,344 28,126
SHAREHOLDERS' FUNDS 29,544 28,326

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 5 August 2024 and were signed by:




D Webster - Director


CASTLEFORD P & H LTD (REGISTERED NUMBER: 11674811)

Notes to the Financial Statements
for the Year Ended 30 November 2023


1. STATUTORY INFORMATION

Castleford P & H 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.

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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 1 ) .

CASTLEFORD P & H LTD (REGISTERED NUMBER: 11674811)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2022 27,095 800 - 1,271 29,166
Additions - - 5,000 - 5,000
At 30 November 2023 27,095 800 5,000 1,271 34,166
DEPRECIATION
At 1 December 2022 11,192 383 - 1,270 12,845
Charge for year 2,385 63 1,250 - 3,698
At 30 November 2023 13,577 446 1,250 1,270 16,543
NET BOOK VALUE
At 30 November 2023 13,518 354 3,750 1 17,623
At 30 November 2022 15,903 417 - 1 16,321

5. STOCKS
30.11.23 30.11.22
£    £   
Work-in-progress 5,420 21,580

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 17,281 22,774
CIS deducted at Source 370 -
VAT - 146
17,651 22,920

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 6,513 11,379
Tax 4,995 3,443
Social security and other taxes 736 1,120
VAT 2,014 -
Directors' loan accounts 2,500 14,729
Accrued expenses 7,520 5,039
24,278 35,710

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans - 1-2 years 4,000 4,000
Bank loans - 2-5 years 6,000 10,000
Directors loan 34,500 39,000
44,500 53,000

CASTLEFORD P & H LTD (REGISTERED NUMBER: 11674811)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
140 Share Capital A £1 140 140
60 Share capital B £1 60 60
200 200

10. RESERVES
Retained
earnings
£   

At 1 December 2022 28,126
Profit for the year 3,218
Dividends (2,000 )
At 30 November 2023 29,344

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Castleford P & H Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Castleford P & H Ltd for the year ended 30 November 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Castleford P & H Ltd in accordance with the terms of our engagement letter dated 13 November 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Castleford P & H Ltd and state those matters that we have agreed to state to the director of Castleford P & H Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Castleford P & H Ltd and its director for our work or for this report.

It is your duty to ensure that Castleford P & H Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Castleford P & H Ltd. You consider that Castleford P & H Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Castleford P & H Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Botros & Co
Chartered Accountants
4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH


5 August 2024