IRIS Accounts Production v24.2.0.383 06850933 Board of Directors 6.4.23 5.4.24 5.4.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh068509332023-04-05068509332024-04-05068509332023-04-062024-04-05068509332022-04-05068509332022-04-062023-04-05068509332023-04-0506850933ns15:EnglandWales2023-04-062024-04-0506850933ns14:PoundSterling2023-04-062024-04-0506850933ns10:Director12023-04-062024-04-0506850933ns10:PrivateLimitedCompanyLtd2023-04-062024-04-0506850933ns10:SmallEntities2023-04-062024-04-0506850933ns10:AuditExempt-NoAccountantsReport2023-04-062024-04-0506850933ns10:SmallCompaniesRegimeForDirectorsReport2023-04-062024-04-0506850933ns10:SmallCompaniesRegimeForAccounts2023-04-062024-04-0506850933ns10:FullAccounts2023-04-062024-04-0506850933ns10:Director22023-04-062024-04-0506850933ns10:CompanySecretary12023-04-062024-04-0506850933ns10:RegisteredOffice2023-04-062024-04-0506850933ns5:CurrentFinancialInstruments2024-04-0506850933ns5:CurrentFinancialInstruments2023-04-0506850933ns5:Non-currentFinancialInstruments2024-04-0506850933ns5:Non-currentFinancialInstruments2023-04-0506850933ns5:ShareCapital2024-04-0506850933ns5:ShareCapital2023-04-0506850933ns5:RetainedEarningsAccumulatedLosses2024-04-0506850933ns5:RetainedEarningsAccumulatedLosses2023-04-0506850933ns5:PlantMachinery2023-04-0506850933ns5:FurnitureFittings2023-04-0506850933ns5:PlantMachinery2023-04-062024-04-0506850933ns5:FurnitureFittings2023-04-062024-04-0506850933ns5:PlantMachinery2024-04-0506850933ns5:FurnitureFittings2024-04-0506850933ns5:PlantMachinery2023-04-0506850933ns5:FurnitureFittings2023-04-0506850933ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-0506850933ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-0506850933ns5:RetainedEarningsAccumulatedLosses2023-04-0506850933ns5:RetainedEarningsAccumulatedLosses2023-04-062024-04-05
REGISTERED NUMBER: 06850933 (England and Wales)












CASTLEDYKE EQUESTRIAN CENTRE LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2024






CASTLEDYKE EQUESTRIAN CENTRE LIMITED (REGISTERED NUMBER: 06850933)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CASTLEDYKE EQUESTRIAN CENTRE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 5 APRIL 2024







DIRECTORS: P R Richardson
D I Richardson





SECRETARY: P R Richardson





REGISTERED OFFICE: Castledyke Farm
Gipsey Bridge
Boston
Lincolnshire
PE22 7BW





REGISTERED NUMBER: 06850933 (England and Wales)





ACCOUNTANTS: Dexter & Sharpe (Boston)
The Old Vicarage
Church Close
Boston
Lincolnshire
PE21 6NA

CASTLEDYKE EQUESTRIAN CENTRE LIMITED (REGISTERED NUMBER: 06850933)

BALANCE SHEET
5 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 1,644 2,169

CURRENT ASSETS
Stocks 16,050 21,100
Debtors 4 8,064 7,911
Cash at bank and in hand 53,152 51,619
77,266 80,630
CREDITORS
Amounts falling due within one year 5 10,886 5,123
NET CURRENT ASSETS 66,380 75,507
TOTAL ASSETS LESS CURRENT
LIABILITIES

68,024

77,676

CREDITORS
Amounts falling due after more than one
year

6

(39,255

)

(59,255

)

PROVISIONS FOR LIABILITIES (411 ) (544 )
NET ASSETS 28,358 17,877

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 7 28,357 17,876
SHAREHOLDERS' FUNDS 28,358 17,877

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2024 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.

CASTLEDYKE EQUESTRIAN CENTRE LIMITED (REGISTERED NUMBER: 06850933)

BALANCE SHEET - continued
5 APRIL 2024


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:





P R Richardson - Director


CASTLEDYKE EQUESTRIAN CENTRE LIMITED (REGISTERED NUMBER: 06850933)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024


1. 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.

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

CASTLEDYKE EQUESTRIAN CENTRE LIMITED (REGISTERED NUMBER: 06850933)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024


3. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 6 April 2023
and 5 April 2024 7,870 8,595 16,465
DEPRECIATION
At 6 April 2023 6,049 8,247 14,296
Charge for year 455 70 525
At 5 April 2024 6,504 8,317 14,821
NET BOOK VALUE
At 5 April 2024 1,366 278 1,644
At 5 April 2023 1,821 348 2,169

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,328 3,183
Other debtors 4,736 4,728
8,064 7,911

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 6,766 2,823
Taxation and social security 2,537 818
Other creditors 1,583 1,482
10,886 5,123

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Amounts owed to group undertakings 39,255 59,255

CASTLEDYKE EQUESTRIAN CENTRE LIMITED (REGISTERED NUMBER: 06850933)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024


7. RESERVES
Retained
earnings
£   

At 6 April 2023 17,876
Profit for the year 10,481
At 5 April 2024 28,357