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REGISTERED NUMBER: 06381087 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

CASTLE EATON CONSTRUCTION LTD

CASTLE EATON CONSTRUCTION LTD (REGISTERED NUMBER: 06381087)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CASTLE EATON CONSTRUCTION LTD

COMPANY INFORMATION
for the Year Ended 30 November 2023







DIRECTORS: M A Gray
R C Gray
T A Gray





REGISTERED OFFICE: Heath End
Ockham Road North
Ockham
Woking
Surrey
GU23 6NX





REGISTERED NUMBER: 06381087 (England and Wales)





ACCOUNTANTS: Farndon Accountancy
Warren Place
Birch Vale
Cobham
Surrey
KT11 2PX

CASTLE EATON CONSTRUCTION LTD (REGISTERED NUMBER: 06381087)

BALANCE SHEET
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 19,485 24,713

CURRENT ASSETS
Stocks 24,176 -
Debtors 5 161,662 163,895
Cash at bank and in hand 102,738 60,250
288,576 224,145
CREDITORS
Amounts falling due within one year 6 102,409 42,800
NET CURRENT ASSETS 186,167 181,345
TOTAL ASSETS LESS CURRENT
LIABILITIES

205,652

206,058

CREDITORS
Amounts falling due after more than one
year

7

(31,252

)

(31,752

)

PROVISIONS FOR LIABILITIES (4,535 ) (4,423 )
NET ASSETS 169,865 169,883

CAPITAL AND RESERVES
Called up share capital 600 100
Retained earnings 169,265 169,783
169,865 169,883

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.

CASTLE EATON CONSTRUCTION LTD (REGISTERED NUMBER: 06381087)

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.

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 16 August 2024 and were signed on its behalf by:





M A Gray - Director


CASTLE EATON CONSTRUCTION LTD (REGISTERED NUMBER: 06381087)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Castle Eaton Construction 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.
Motor vehicles - 20% on reducing balance
Computer equipment - 25% 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.

Hire purchase and leasing commitments
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.

CASTLE EATON CONSTRUCTION LTD (REGISTERED NUMBER: 06381087)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 11 ) .

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2022
and 30 November 2023 68,875 7,184 76,059
DEPRECIATION
At 1 December 2022 45,013 6,333 51,346
Charge for year 4,773 455 5,228
At 30 November 2023 49,786 6,788 56,574
NET BOOK VALUE
At 30 November 2023 19,089 396 19,485
At 30 November 2022 23,862 851 24,713

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 155,010 158,293
Amounts owed by associates 1,000 1,000
Other debtors 5,652 4,602
161,662 163,895

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 33,688 10,236
Taxation and social security 61,003 25,998
Other creditors 7,718 6,566
102,409 42,800

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 31,252 31,752