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REGISTERED NUMBER: 04564019 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

Castle Building Contractors
(High Wycombe) Limited

Castle Building Contractors
(High Wycombe) Limited (Registered number: 04564019)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Castle Building Contractors
(High Wycombe) Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: M Outten
D Outten





SECRETARY: M Outten





REGISTERED OFFICE: 7 Sunters Wood Close
High Wycombe
Buckinghamshire
HP12 4DZ





REGISTERED NUMBER: 04564019 (England and Wales)





ACCOUNTANTS: Wheeler & Co
Chartered Accountants
24 Dukes Wood Avenue
Gerrards Cross
Buckinghamshire
SL9 7JT

Castle Building Contractors
(High Wycombe) Limited (Registered number: 04564019)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 39,200 43,200
Tangible assets 5 1,747 2,329
40,947 45,529

CURRENT ASSETS
Stocks 500 500
Debtors 6 3,809 6,251
Cash at bank 86,215 124,760
90,524 131,511
CREDITORS
Amounts falling due within one year 7 89,088 115,971
NET CURRENT ASSETS 1,436 15,540
TOTAL ASSETS LESS CURRENT
LIABILITIES

42,383

61,069

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 8 42,379 61,065
SHAREHOLDERS' FUNDS 42,383 61,069

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

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

Castle Building Contractors
(High Wycombe) Limited (Registered number: 04564019)

Balance Sheet - continued
30 November 2024


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 3 February 2025 and were signed on its behalf by:





M Outten - Director


Castle Building Contractors
(High Wycombe) Limited (Registered number: 04564019)

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

1. STATUTORY INFORMATION

Castle Building Contractors (High Wycombe) 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, which arose on the aquisition of the business, is being amortised over 20 years on a straight line basis.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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
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.

3. EMPLOYEES AND DIRECTORS

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

Castle Building Contractors
(High Wycombe) Limited (Registered number: 04564019)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 80,000
AMORTISATION
At 1 December 2023 36,800
Charge for year 4,000
At 30 November 2024 40,800
NET BOOK VALUE
At 30 November 2024 39,200
At 30 November 2023 43,200

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2023
and 30 November 2024 26,598
DEPRECIATION
At 1 December 2023 24,269
Charge for year 582
At 30 November 2024 24,851
NET BOOK VALUE
At 30 November 2024 1,747
At 30 November 2023 2,329

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 3,809 6,251

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade creditors 522 700
Taxation and social security 23,119 43,817
Other creditors 65,447 71,454
89,088 115,971

Other creditors above includes £63,097 (2023 £67,828) due to the directors.

Castle Building Contractors
(High Wycombe) Limited (Registered number: 04564019)

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

8. RESERVES
Retained
earnings
£   

At 1 December 2023 61,065
Profit for the year 55,224
Dividends (73,910 )
At 30 November 2024 42,379

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are the directors M Outten and D Outten by virtue of the holding each has in the shares of the company.