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Registered number: OC381760

Castille Estates LLP

UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 05/04/2024

Prepared By:
Strategic Planning Consultancy LLP
Accountants
7 Sutton Heights
Maidstone
Kent
ME15 8SF

Castille Estates LLP

ACCOUNTS
FOR THE YEAR ENDED 05/04/2024
DESIGNATED MEMBERS
J Alex-Castille Curuia
Judi Castille Ltd
REGISTERED OFFICE
7 Sutton Heights
Maidstone
Kent
ME15 8SF
COMPANY NUMBER
OC381760
ACCOUNTANTS
Strategic Planning Consultancy LLP
Accountants
7 Sutton Heights
Maidstone
Kent
ME15 8SF

Castille Estates LLP

CONTENTS
Page
Report of the Members3
Report of the Accountants4
Profit and Loss Account5
Balance Sheet6
Notes to the Accounts7
The following do not form part of the statutory financial statements:
Trading and Profit and Loss Account10
Profit and Loss Account Summaries11
Capital Accounts-
Current Accounts11

Castille Estates LLP

MEMBERS' REPORT
FOR THE YEAR ENDED 05/04/2024
The members present their report and accounts for the year ended 05/04/2024
PRINCIPAL ACTIVITIES
The principal activity of the LLP in the year under review was Property Holding .
RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS
The profit for the year before members' remuneration and profit shares was £- (2023 £-).
DRAWINGS POLICY
The LLP operates a drawings policy which has regard to a cautious estimate of expected profits. Drawings are restricted to prudent levels, taking into account working capital performance, until the results for the year and individual members' allocations have been determined.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
This report was approved on behalf of the members on 02/12/2024
J Alex-Castille Curuia
Designated member

Castille Estates LLP

ACCOUNTANTS' REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS
OF CASTILLE ESTATES LLP, FOR THE YEAR ENDED 05/04/2024
In order to assist you to fulfill your duties under the Companies Act 2006 as applied to LLP's, we have prepared for your approval the accounts of Castille Estates LLP for the year ended 05/04/2024 as set out on pages 5 to 9 from the entity's accounting records and from information and explanations you have given us.
As a practising member of the , we are subject to its ethical and other professional requirements which are detailed on their website.
This report is made solely to the members of Castille Estates LLP, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Castille Estates LLP and state those matters that we have agreed to state to the Board of Directors of Castille Estates LLP, as a body, in this report, in accordance with the requirements of the as detailed on their website. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Castille Estates LLP and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Castille Estates LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profitability of Castille Estates LLP. You consider that Castille Estates LLP 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 accounts of Castille Estates LLP. 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 accounts.
Strategic Planning Consultancy LLP
Accountants
7 Sutton Heights
Maidstone
Kent
ME15 8SF
02/12/2024

Castille Estates LLP

PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED05/04/2024
Notes20242023
££

Castille Estates LLP

BALANCE SHEET AT 05/04/2024
20242023
Notes££
FIXED ASSETS
Intangible assets51313
Tangible assets627,93227,932
27,94527,945
CURRENT ASSETS
NET ASSETS ATTRIBUTABLE TO MEMBERS27,94527,945
LOANS AND OTHER DEBTS DUE TO MEMBERS76,8326,832
MEMBERS ' OTHER INTERESTS
Revaluation Reserve21,11321,113
27,94527,945
TOTAL MEMBERS' INTERESTS
Loans and other debts due to members76,8326,832
Members' other interests21,11321,113
27,94527,945
For the year ending 05/04/2024 the LLP was entitled to exemption under section 477 of the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
Approved by the members on 02/12/2024 and signed on their behalf by
.............................
J Alex-Castille Curuia
Designated Member

Castille Estates LLP

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 05/04/2024
1. ACCOUNTING POLICIES
1b. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.
1b. Basis Of Accounting
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015) and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.
1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
1d. Intangible Assets
Development expenditure is normally written off in the year of expenditure, however expenditure incurred on specific projects is capitalised when recoverability can be foreseen with reasonable certainty and is amortised in relation to sales from such projects.
1e. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note ).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss account.
2. INFORMATION IN RELATION TO MEMBERS 20242023
The average number of members during the year was22
3. OPERATING PROFIT
20242023
££
Operating Profit is stated after charging:

Castille Estates LLP

4. EMPLOYEES
20242023
No.No.
Average number of employees--
5. INTANGIBLE FIXED ASSETS
Development
CostsTotal
££
Cost
At 06/04/20231313
At 05/04/20241313
Depreciation
At 05/04/2024--
Net Book Amounts
At 05/04/20241313
At 05/04/20231313
6. TANGIBLE FIXED ASSETS
Land And
BuildingsTotal
££
Cost
At 06/04/202327,93227,932
At 05/04/202427,93227,932
Depreciation
At 05/04/2024--
Net Book Amounts
At 05/04/202427,93227,932
At 05/04/202327,93227,932
7. LOANS AND OTHER DEBTS DUE TO MEMBERS 20242023
££
Amounts due to members6,8326,832
The loans and debts due to members rank equally with debts due to ordinary creditors in a winding up.

Castille Estates LLP

8. MEMBERS INTERESTS
Members' capital (classified as equity)Revaluation ReserveReservesTotalLoans and other debts due to/(from) membersTotal
££££££
Amount due to members6,832
Balance at 06/04/2023----6,8326,832
Members' interests after profit for the year---6,8326,832
Amount due to members6,832
Balance at 05/04/2024-21,11321,1136,83227,945

Castille Estates LLP

TRADING AND PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 05/04/2024
20242023
££
Cost of Sales:
Less:
This page does not form part of the Company's Statutory Accounts and is prepared for the information of the Directors only.

Castille Estates LLP

PROFIT AND LOSS ACCOUNT SUMMARIES
FOR THE YEAR ENDED 05/04/2024
20242023
££
This page does not form part of the Company's Statutory Accounts and is prepared for the information of the Directors only.
9. MEMBERS' CURRENT ACCOUNTS
J Alex-Castille CuruiaTotal
££
At 06/04/20236,8326,832
6,8326,832
At 05/04/20246,8326,832