IRIS Accounts Production v24.2.0.383 02138148 Board of Directors 1.12.22 30.11.23 30.11.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh021381482022-11-30021381482023-11-30021381482022-12-012023-11-30021381482021-11-30021381482021-12-012022-11-30021381482022-11-3002138148ns15:EnglandWales2022-12-012023-11-3002138148ns14:PoundSterling2022-12-012023-11-3002138148ns10:Director12022-12-012023-11-3002138148ns10:PrivateLimitedCompanyLtd2022-12-012023-11-3002138148ns10:SmallEntities2022-12-012023-11-3002138148ns10:AuditExempt-NoAccountantsReport2022-12-012023-11-3002138148ns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3002138148ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-3002138148ns10:AbridgedAccounts2022-12-012023-11-3002138148ns10:Director22022-12-012023-11-3002138148ns10:CompanySecretary12022-12-012023-11-3002138148ns10:RegisteredOffice2022-12-012023-11-3002138148ns5:CurrentFinancialInstruments2023-11-3002138148ns5:CurrentFinancialInstruments2022-11-3002138148ns5:ShareCapital2023-11-3002138148ns5:ShareCapital2022-11-3002138148ns5:RetainedEarningsAccumulatedLosses2023-11-3002138148ns5:RetainedEarningsAccumulatedLosses2022-11-30
REGISTERED NUMBER: 02138148 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

CASTLEMOUNT DEVELOPMENTS LIMITED

CASTLEMOUNT DEVELOPMENTS LIMITED (REGISTERED NUMBER: 02138148)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


CASTLEMOUNT DEVELOPMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: M Leary
M D Leary





SECRETARY: M Leary





REGISTERED OFFICE: 21 Poplar Avenue
Crosby
Liverpool
Lancashire
L23 2ST





REGISTERED NUMBER: 02138148 (England and Wales)





ACCOUNTANTS: Walker Begley Limited
Chartered Accountants
207 Knutsford Road
Grappenhall
Warrington
Cheshire
WA4 2QL

CASTLEMOUNT DEVELOPMENTS LIMITED (REGISTERED NUMBER: 02138148)

ABRIDGED BALANCE SHEET
30 NOVEMBER 2023

30/11/23 30/11/22
£    £   
CURRENT ASSETS
Debtors - 15,000
Investments 1,654,977 1,695,307
Cash at bank 39,157 13,360
1,694,134 1,723,667
CREDITORS
Amounts falling due within one year 755,617 785,603
NET CURRENT ASSETS 938,517 938,064
TOTAL ASSETS LESS CURRENT
LIABILITIES

938,517

938,064

PROVISIONS FOR LIABILITIES 89 -
NET ASSETS 938,428 938,064

CAPITAL AND RESERVES
Called up share capital 64 64
Retained earnings 938,364 938,000
SHAREHOLDERS' FUNDS 938,428 938,064

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 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.

CASTLEMOUNT DEVELOPMENTS LIMITED (REGISTERED NUMBER: 02138148)

ABRIDGED BALANCE SHEET - continued
30 NOVEMBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 November 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 August 2024 and were signed on its behalf by:





M Leary - Director


CASTLEMOUNT DEVELOPMENTS LIMITED (REGISTERED NUMBER: 02138148)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Castlemount Developments 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 as modified by the revaluation of certain assets.

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 - 2 ) .

4. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in creditors are loans to the following related parties:

368112
30.11.2330.11.22
££
MD Leary (Director)118,112368,112
ER Morgan (related party)268,615388,615
Leary 1997 Trust (M Leary is a trustee)370,000-
756,727786,727

There is no interest payable and no repayment term.