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Registered number: 07075220
Castle Care Supported Living Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
1st Floor
Brook House, Brook Road
Whitchurch
Cardiff
CF14 1DU
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07075220
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 318,311 305,388
318,311 305,388
CURRENT ASSETS
Debtors 5 49,720 41,852
Cash at bank and in hand 13,040 50,700
62,760 92,552
Creditors: Amounts Falling Due Within One Year 6 (130,091 ) (103,023 )
NET CURRENT ASSETS (LIABILITIES) (67,331 ) (10,471 )
TOTAL ASSETS LESS CURRENT LIABILITIES 250,980 294,917
Creditors: Amounts Falling Due After More Than One Year 7 (129,246 ) (168,503 )
NET ASSETS 121,734 126,414
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 121,733 126,413
SHAREHOLDERS' FUNDS 121,734 126,414
Page 1
Page 2
For the year ending 30 November 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Morgan
Director
28/08/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Castle Care Supported Living Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07075220 . The registered office is 7 The Dell, Landare, Aberdare, CF44 8BF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No Depreciation
Leasehold No Depreciation
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance & 20% Straight Line
Computer Equipment 20% Reducing Balance & 30% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 57 (2022: 53)
57 53
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2022 242,436 36,758 68,349 8,114 355,657
Additions - 24,749 5,058 2,624 32,431
As at 30 November 2023 242,436 61,507 73,407 10,738 388,088
Depreciation
As at 1 December 2022 - 17,938 28,027 4,304 50,269
Provided during the period - 8,920 9,484 1,104 19,508
As at 30 November 2023 - 26,858 37,511 5,408 69,777
Net Book Value
As at 30 November 2023 242,436 34,649 35,896 5,330 318,311
As at 1 December 2022 242,436 18,820 40,322 3,810 305,388
5. Debtors
2023 2022
£ £
Due within one year
Amounts owed by group undertakings 49,720 41,852
49,720 41,852
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 27,127 5,030
Bank loans and overdrafts 25,834 35,566
Corporation tax 32,440 26,601
Other taxes and social security 24,736 14,223
Other creditors 19,438 21,288
Accruals and deferred income 120 -
Directors' loan accounts 396 315
130,091 103,023
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 16,882 23,663
Bank loans 112,364 144,840
129,246 168,503
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 27,127 5,030
Later than one year and not later than five years 16,882 23,663
44,009 28,693
44,009 28,693
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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