IRIS Accounts Production v24.2.0.383 10511024 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false 138472 102163 260337 36309 398809 138472 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh105110242022-12-31105110242023-12-31105110242023-01-012023-12-31105110242021-12-31105110242022-01-012022-12-31105110242022-12-3110511024ns15:EnglandWales2023-01-012023-12-3110511024ns14:PoundSterling2023-01-012023-12-3110511024ns10:Director12023-01-012023-12-3110511024ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3110511024ns10:SmallEntities2023-01-012023-12-3110511024ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3110511024ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3110511024ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3110511024ns10:FullAccounts2023-01-012023-12-311051102442ns10:Director22022-12-311051102442ns10:Director22021-12-311051102442ns10:Director22023-01-012023-12-311051102442ns10:Director22022-01-012022-12-311051102442ns10:Director22023-12-311051102442ns10:Director22022-12-3110511024ns10:Director22023-01-012023-12-3110511024ns10:RegisteredOffice2023-01-012023-12-3110511024ns5:CurrentFinancialInstruments2023-12-3110511024ns5:CurrentFinancialInstruments2022-12-3110511024ns5:Non-currentFinancialInstruments2023-12-3110511024ns5:Non-currentFinancialInstruments2022-12-3110511024ns5:ShareCapital2023-12-3110511024ns5:ShareCapital2022-12-3110511024ns5:RetainedEarningsAccumulatedLosses2023-12-3110511024ns5:RetainedEarningsAccumulatedLosses2022-12-3110511024ns5:PlantMachinery2023-01-012023-12-3110511024ns5:FurnitureFittings2023-01-012023-12-3110511024ns5:MotorVehicles2023-01-012023-12-3110511024ns5:PlantMachinery2022-12-3110511024ns5:FurnitureFittings2022-12-3110511024ns5:MotorVehicles2022-12-3110511024ns5:PlantMachinery2023-12-3110511024ns5:FurnitureFittings2023-12-3110511024ns5:MotorVehicles2023-12-3110511024ns5:PlantMachinery2022-12-3110511024ns5:FurnitureFittings2022-12-3110511024ns5:MotorVehicles2022-12-3110511024ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-12-3110511024ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-12-3110511024ns5:LeasedAssetsHeldAsLessee2022-12-3110511024ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-01-012023-12-3110511024ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-01-012023-12-3110511024ns5:LeasedAssetsHeldAsLessee2023-01-012023-12-3110511024ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-12-3110511024ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-12-3110511024ns5:LeasedAssetsHeldAsLessee2023-12-3110511024ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-12-3110511024ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-12-3110511024ns5:LeasedAssetsHeldAsLessee2022-12-3110511024ns5:AdditionsToInvestments2023-12-3110511024ns5:CostValuation2023-12-3110511024ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3110511024ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3110511024ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2023-12-3110511024ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2022-12-31105110241ns10:Director12022-12-31105110241ns10:Director12021-12-31105110241ns10:Director12023-01-012023-12-31105110241ns10:Director12022-01-012022-12-31105110241ns10:Director12023-12-31105110241ns10:Director12022-12-31
REGISTERED NUMBER: 10511024 (England and Wales)


































Unaudited Financial Statements

for the Year Ended 31 December 2023

for

CASTLE KEEP SURVEYS LIMITED

CASTLE KEEP SURVEYS LIMITED (REGISTERED NUMBER: 10511024)






Contents of the Financial Statements
for the year ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CASTLE KEEP SURVEYS LIMITED

Company Information
for the year ended 31 December 2023







DIRECTORS: M Dixon
Mrs A L Dixon





REGISTERED OFFICE: The Keep
The Village
Castle Eden
Co. Durham
TS27 4SL





REGISTERED NUMBER: 10511024 (England and Wales)





ACCOUNTANTS: Mitchells Grievson
Chartered Accountants
Kensington House
3 Kensington
Bishop Auckland
Co. Durham
DL14 6HX

CASTLE KEEP SURVEYS LIMITED (REGISTERED NUMBER: 10511024)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 304,137 427,915
Investments 5 50 -
304,187 427,915

CURRENT ASSETS
Stocks 225,000 155,500
Debtors 6 728,610 341,498
Cash at bank and in hand 3,467 42,214
957,077 539,212
CREDITORS
Amounts falling due within one year 7 814,997 512,294
NET CURRENT ASSETS 142,080 26,918
TOTAL ASSETS LESS CURRENT
LIABILITIES

446,267

454,833

CREDITORS
Amounts falling due after more than one
year

8

(425,491

)

(276,267

)

PROVISIONS FOR LIABILITIES (48,620 ) (81,304 )
NET (LIABILITIES)/ASSETS (27,844 ) 97,262

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings (27,864 ) 97,242
(27,844 ) 97,262

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 KEEP SURVEYS LIMITED (REGISTERED NUMBER: 10511024)

Balance Sheet - continued
31 December 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 17 September 2024 and were signed on its behalf by:





M Dixon - Director


CASTLE KEEP SURVEYS LIMITED (REGISTERED NUMBER: 10511024)

Notes to the Financial Statements
for the year ended 31 December 2023

1. STATUTORY INFORMATION

Castle Keep Surveys 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.

The financial statements have been prepared on the going concern basis of accounting. At the balance sheet date the company's liabilities exceeded its assets by £27,844. The directors have confirmed that they will continue to support the company continuing in trade.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 33% on reducing balance
Motor vehicles - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

CASTLE KEEP SURVEYS LIMITED (REGISTERED NUMBER: 10511024)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2022 - 20 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 January 2023 365,881 6,085 184,457 556,423
Additions 21,000 622 - 21,622
Disposals - - (64,490 ) (64,490 )
At 31 December 2023 386,881 6,707 119,967 513,555
DEPRECIATION
At 1 January 2023 81,593 1,950 44,965 128,508
Charge for year 74,596 1,570 34,171 110,337
Eliminated on disposal - - (29,427 ) (29,427 )
At 31 December 2023 156,189 3,520 49,709 209,418
NET BOOK VALUE
At 31 December 2023 230,692 3,187 70,258 304,137
At 31 December 2022 284,288 4,135 139,492 427,915

CASTLE KEEP SURVEYS LIMITED (REGISTERED NUMBER: 10511024)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 January 2023 317,885 184,457 502,342
Additions 21,000 - 21,000
Disposals - (64,490 ) (64,490 )
At 31 December 2023 338,885 119,967 458,852
DEPRECIATION
At 1 January 2023 47,440 44,965 92,405
Charge for year 71,135 34,171 105,306
Eliminated on disposal - (29,427 ) (29,427 )
At 31 December 2023 118,575 49,709 168,284
NET BOOK VALUE
At 31 December 2023 220,310 70,258 290,568
At 31 December 2022 270,445 139,492 409,937

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 50
At 31 December 2023 50
NET BOOK VALUE
At 31 December 2023 50

6. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 196,480 157,569
Other debtors 398,809 138,472
595,289 296,041

Amounts falling due after more than one year:
Other debtors 133,321 45,457

Aggregate amounts 728,610 341,498

CASTLE KEEP SURVEYS LIMITED (REGISTERED NUMBER: 10511024)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 126,246 121,135
Trade creditors 60,618 17,255
Taxation and social security 498,132 371,466
Other creditors 130,001 2,438
814,997 512,294

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 148,834 276,267
Other creditors 276,657 -
425,491 276,267

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 22,043 -

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 275,080 397,402

Hire purchase liabilities are secured against the asset to which they relate.

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
M Dixon and Mrs A L Dixon
Balance outstanding at start of year 138,472 102,163
Amounts advanced 260,337 36,309
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 398,809 138,472

The directors loan account is repayable upon demand and interest has been charged at the appropriate rate.