2023-01-012023-12-312023-12-31false04057672CASTLEBAR PUBLISHING 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CASTLEBAR PUBLISHING LTD

Registered Number
04057672
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

CASTLEBAR PUBLISHING LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

ALLNATT, Mary Jayne

Registered Address

12a Marlborough Place
Brighton
BN1 1WN

Registered Number

04057672 (England and Wales)
CASTLEBAR PUBLISHING LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3265,664265,906
Investments5760,661867,604
1,026,3251,133,510
Current assets
Debtors6241,369230,115
Cash at bank and on hand62,57194,292
303,940324,407
Creditors amounts falling due within one year7(1,663)(5,820)
Net current assets (liabilities)302,277318,587
Total assets less current liabilities1,328,6021,452,097
Creditors amounts falling due after one year8(176,713)(176,713)
Provisions for liabilities9(53)(65)
Accruals and deferred income(1,605)(1,605)
Net assets1,150,2311,273,714
Capital and reserves
Called up share capital200200
Other reserves12,23512,235
Profit and loss account1,137,7961,261,279
Shareholders' funds1,150,2311,273,714
The financial statements were approved and authorised for issue by the Director on 24 September 2024, and are signed on its behalf by:
ALLNATT, Mary Jayne
Director
Registered Company No. 04057672
CASTLEBAR PUBLISHING LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Investment property
The policy of not providing depreciation on freehold property and improvements to property is in accordance with the revaluation model procedure laid down in Section 1A 'Small Entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. The policy is a departure from the specific requirement of the Companies Act 2006 to provide depreciation on any fixed asset which has a limited useful economic life. The departure from the Companies Act 2006 requirement is for the overriding purpose of giving a true and fair view in accordance with Section 1A of Financial Reporting Standard 102.
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 January 23264,94064,610329,550
At 31 December 23264,94064,610329,550
Depreciation and impairment
At 01 January 23-63,64463,644
Charge for year-242242
At 31 December 23-63,88663,886
Net book value
At 31 December 23264,940724265,664
At 31 December 22264,940966265,906
4.Revaluation of property, plant and equipment
If freehold property had not been revalued it would have been included at the following historical cost £246,443 (2022 £246,443). Freehold property was valued on an open market basis on 31 December 2023 by Mrs M J Allnatt, Director.
5.Fixed asset investments

Other investments1

Other loans2

Total

£££
Cost or valuation
At 01 January 23779,60488,000867,604
Disposals(106,943)-(106,943)
At 31 December 23672,66188,000760,661
Net book value
At 31 December 23672,66188,000760,661
At 31 December 22779,60488,000867,604

Notes

1Other investments other than loans
2Other loans classified under investments
6.Debtors: amounts due within one year

2023

2022

££
Other debtors241,327230,115
Prepayments and accrued income42-
Total241,369230,115
7.Creditors: amounts due within one year

2023

2022

££
Taxation and social security1,6635,817
Other creditors-3
Total1,6635,820
8.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts176,713176,713
Total176,713176,713
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)5365
Total5365
10.Controlling party
The company is controlled by its director, Mrs M J Allnatt, by virtue of her ownership of the issued share capital.