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Registered Number: 15112651
England and Wales
G CASTLE LTD
Unaudited Financial Statements
Period of accounts Start date: 04 September 2023 End date: 30 September 2024

G CASTLE LTD Contents Page For the Period 04 September 2023 to 30 September 2024
Statement of financial position | 1
Notes to the financial statements | 2

G CASTLE LTD Statement of Financial Position As at 30 September 2024
| Notes | 2024 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 2,084
|  | 2,084
Current assets |  |
Stocks | 4 | 1,961
Cash at bank and in hand |  | 782
|  | 2,743
Creditors: amount falling due within one year | 5 | (23,627)
Net current assets |  | (20,884)
Total assets less current liabilities |  | (18,800)
Provisions for liabilities | 6 | (396)
Net assets |  | (19,196)
Capital and reserves |  |
Called up share capital |  | 1
Profit and loss account |  | (19,197)
Shareholders' funds |  | (19,196)
For the period ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The director acknowledges 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 director on 01 December 2024 and were signed by:
------------------------------- Julie Pui-Man Lee Director
1

G CASTLE LTD Notes to the Financial Statements For the Period 04 September 2023 to 30 September 2024
General Information G CASTLE LTD is a private company, limited by shares, registered in England and Wales, registration number 15112651, registration address 45 Cockermouth Road, Sunderland, SR5 3LU. 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. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the period was 3.
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 04 September 2023 | - |  | -
Additions | 2,779 |  | 2,779
Disposals | - |  | -
At 30 September 2024 | 2,779 |  | 2,779
Depreciation
At 04 September 2023 | - |  | -
Charge for period | 695 |  | 695
On disposals | - |  | -
At 30 September 2024 | 695 |  | 695
Net book values
Closing balance as at 30 September 2024 | 2,084 |  | 2,084
Opening balance as at 04 September 2023 | - |  | -
4. | Stocks
| 2024 £
--- | ---
Stocks | 1,961
| 1,961
5. | Creditors: amount falling due within one year
| 2024 £
--- | ---
Directors' Current Accounts | 23,627
| 23,627
6. | Provisions for liabilities
| 2024 £
--- | ---
Deferred Tax | 396
| 396
2