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Registered Number: 10217135
England and Wales

 

 

 

CASTLE STORES KENDAL LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Directors Mr S Jones
Miss M Evans
Registered Number 10217135
Registered Office 8a Castle Park
Kendal
Cumbria
LA9 7AX
Accountants Shaun Brown Accountants Ltd
14A Hartness Road
Gilwilly Industrial Estate
Penrith
Cumbria
CA11 9BD
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 18,801    15,031 
18,801    15,031 
Current assets      
Stocks 4 24,820    24,480 
Cash at bank and in hand 97,728    92,593 
122,548    117,073 
Creditors: amount falling due within one year 5 (55,954)   (48,436)
Net current assets 66,594    68,637 
 
Total assets less current liabilities 85,395    83,668 
Provisions for liabilities 6 (3,572)   (2,856)
Net assets 81,823    80,812 
 

Capital and reserves
     
Called up share capital 7 100    100 
Share premium account 8 22,900    22,900 
Profit and loss account 58,823    57,812 
Shareholders' funds 81,823    80,812 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 29 January 2025 and were signed on its behalf by:


-------------------------------
Miss M Evans
Director
2
General Information
Castle Stores Kendal Limited is a private company, limited by shares, registered in England and Wales, registration number 10217135, registration address 8a Castle Park, Kendal, Cumbria, LA9 7AX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 9 (2023 : 9).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 May 2023 69,039    69,039 
Additions 10,037    10,037 
Disposals  
At 30 April 2024 79,076    79,076 
Depreciation
At 01 May 2023 54,008    54,008 
Charge for year 6,267    6,267 
On disposals  
At 30 April 2024 60,275    60,275 
Net book values
Closing balance as at 30 April 2024 18,801    18,801 
Opening balance as at 01 May 2023 15,031    15,031 


4.

Stocks

2024
£
  2023
£
Stocks 24,820    24,480 
24,820    24,480 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 21,645    5,803 
Taxation and Social Security 11,747    19,469 
Other Creditors 22,562    23,164 
55,954    48,436 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 3,572    2,856 
3,572    2,856 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
50 Class A shares of £1.00 each 50    50 
50 Class B shares of £1.00 each 50    50 
100    100 

8.

Share premium account

2024
£
  2023
£
Equity Share Premium b/fwd 22,900    22,900 
22,900    22,900 

3