IRIS Accounts Production v24.3.0.553 03371583 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false true false Ordinary 0.50000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh033715832023-04-30033715832024-04-30033715832023-05-012024-04-30033715832022-04-30033715832022-05-012023-04-30033715832023-04-3003371583ns15:EnglandWales2023-05-012024-04-3003371583ns14:PoundSterling2023-05-012024-04-3003371583ns10:Director12023-05-012024-04-3003371583ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3003371583ns10:SmallEntities2023-05-012024-04-3003371583ns10:AuditExemptWithAccountantsReport2023-05-012024-04-3003371583ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3003371583ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3003371583ns10:FullAccounts2023-05-012024-04-3003371583ns10:OrdinaryShareClass12023-05-012024-04-3003371583ns10:Director22023-05-012024-04-3003371583ns10:RegisteredOffice2023-05-012024-04-3003371583ns5:CurrentFinancialInstruments2024-04-3003371583ns5:CurrentFinancialInstruments2023-04-3003371583ns5:Non-currentFinancialInstruments2024-04-3003371583ns5:Non-currentFinancialInstruments2023-04-3003371583ns5:PlantMachinery2023-05-012024-04-3003371583ns5:PlantMachinery2023-04-3003371583ns5:PlantMachinery2024-04-3003371583ns5:PlantMachinery2023-04-3003371583ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-3003371583ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3003371583ns5:Secured2024-04-3003371583ns5:Secured2023-04-3003371583ns10:OrdinaryShareClass12024-04-30033715831ns10:Director12023-04-30033715831ns10:Director12022-04-30033715831ns10:Director12023-05-012024-04-30033715831ns10:Director12022-05-012023-04-30033715831ns10:Director12024-04-30033715831ns10:Director12023-04-3003371583ns10:Director222023-04-3003371583ns10:Director222022-04-3003371583ns10:Director222023-05-012024-04-3003371583ns10:Director222022-05-012023-04-3003371583ns10:Director222024-04-3003371583ns10:Director222023-04-30
REGISTERED NUMBER: 03371583 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

CASTLE MOAT DEVELOPMENTS LIMITED

CASTLE MOAT DEVELOPMENTS LIMITED (REGISTERED NUMBER: 03371583)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

CASTLE MOAT DEVELOPMENTS LIMITED

Company Information
for the Year Ended 30 April 2024







DIRECTORS: R S Worthington
J D Worthington





REGISTERED OFFICE: Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Wirral
CH62 4UE





REGISTERED NUMBER: 03371583 (England and Wales)





ACCOUNTANTS: LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE

CASTLE MOAT DEVELOPMENTS LIMITED (REGISTERED NUMBER: 03371583)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 302 403

CURRENT ASSETS
Stocks 773,175 773,175
Debtors 5 137,682 137,782
Investments 6 1 1
Cash at bank 8,129 7,478
918,987 918,436
CREDITORS
Amounts falling due within one year 7 2,262 2,263
NET CURRENT ASSETS 916,725 916,173
TOTAL ASSETS LESS CURRENT LIABILITIES 917,027 916,576

CREDITORS
Amounts falling due after more than one year 8 803,381 805,163
NET ASSETS 113,646 111,413

CAPITAL AND RESERVES
Called up share capital 10 200 200
Share premium 11 169,470 169,470
Retained earnings 11 (56,024 ) (58,257 )
SHAREHOLDERS' FUNDS 113,646 111,413

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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.

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 27 November 2024 and were signed on its behalf by:





R S Worthington - Director


CASTLE MOAT DEVELOPMENTS LIMITED (REGISTERED NUMBER: 03371583)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

CASTLE MOAT DEVELOPMENTS 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 May 2023
and 30 April 2024 19,277
DEPRECIATION
At 1 May 2023 18,874
Charge for year 101
At 30 April 2024 18,975
NET BOOK VALUE
At 30 April 2024 302
At 30 April 2023 403

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 137,682 137,782

6. CURRENT ASSET INVESTMENTS
30.4.24 30.4.23
£    £   
Unlisted investments 1 1

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other creditors 2,262 2,263

CASTLE MOAT DEVELOPMENTS LIMITED (REGISTERED NUMBER: 03371583)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans 764,937 764,454
Other creditors 38,444 40,709
803,381 805,163

9. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
£    £   
Bank loans 764,937 764,454

The bank loan are secured by a legal mortgage dated 15 April 2022 including fixed and floating equitable charge over freehold property: First Fixed Charge, among other things, book and other debts, chattels, goodwill and uncalled capital, both present and future given by Castle Moat Developments Limited.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
400 Ordinary £0.50 200 200

11. RESERVES
Retained Share
earnings premium Totals
£    £    £   

At 1 May 2023 (58,257 ) 169,470 111,213
Profit for the year 2,233 2,233
At 30 April 2024 (56,024 ) 169,470 113,446

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
R S Worthington
Balance outstanding at start of year (4,126 ) (3,505 )
Amounts advanced 3,505 -
Amounts repaid (621 ) (621 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,242 ) (4,126 )

CASTLE MOAT DEVELOPMENTS LIMITED (REGISTERED NUMBER: 03371583)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

J D Worthington
Balance outstanding at start of year (21,933 ) (101,311 )
Amounts advanced - 80,000
Amounts repaid (619 ) (622 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (22,552 ) (21,933 )

13. RELATED PARTY DISCLOSURES

Included in other debtors is an amount of £6,134 (2023: £7,134) owed from Alderley Estates Limited, a company that has similar directors and shareholders.

Included in other debtors is an amount of £130,648 (2023: £130,648) owed from Milbourne Estates Limited, a company that has similar directors and shareholders.

14. ULTIMATE CONTROLLING PARTY

In the opinion of the directors there is no ultimate controlling party.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
CASTLE MOAT DEVELOPMENTS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CASTLE MOAT DEVELOPMENTS LIMITED for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of CASTLE MOAT DEVELOPMENTS LIMITED, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CASTLE MOAT DEVELOPMENTS LIMITED and state those matters that we have agreed to state to the Board of Directors of CASTLE MOAT DEVELOPMENTS LIMITED, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CASTLE MOAT DEVELOPMENTS LIMITED and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that CASTLE MOAT DEVELOPMENTS LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CASTLE MOAT DEVELOPMENTS LIMITED. You consider that CASTLE MOAT DEVELOPMENTS LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of CASTLE MOAT DEVELOPMENTS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE


27 November 2024