Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-292024-11-292025-05-19falsetrue2023-12-01No description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12316105 2023-12-01 2024-11-29 12316105 2022-12-01 2023-11-30 12316105 2024-11-29 12316105 2023-11-30 12316105 c:Director1 2023-12-01 2024-11-29 12316105 d:CurrentFinancialInstruments 2024-11-29 12316105 d:CurrentFinancialInstruments 2023-11-30 12316105 d:Non-currentFinancialInstruments 2024-11-29 12316105 d:Non-currentFinancialInstruments 2023-11-30 12316105 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-29 12316105 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 12316105 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-29 12316105 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 12316105 d:RetainedEarningsAccumulatedLosses 2024-11-29 12316105 d:RetainedEarningsAccumulatedLosses 2023-11-30 12316105 c:FRS102 2023-12-01 2024-11-29 12316105 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-29 12316105 c:FullAccounts 2023-12-01 2024-11-29 12316105 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-29 12316105 e:PoundSterling 2023-12-01 2024-11-29 iso4217:GBP xbrli:pure

Registered number: 12316105









CASTARA INVESTMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 29 NOVEMBER 2024

 
CASTARA INVESTMENTS LIMITED
REGISTERED NUMBER: 12316105

BALANCE SHEET
AS AT 29 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
2,513,497
301,500

  
2,513,497
301,500

Current assets
  

Cash at bank and in hand
 5 
4,859
15

  
4,859
15

Creditors: amounts falling due within one year
 6 
(1,494,312)
(61,318)

Net current liabilities
  
 
 
(1,489,453)
 
 
(61,303)

Total assets less current liabilities
  
1,024,044
240,197

Creditors: amounts falling due after more than one year
  
(726,303)
-

  

Net assets
  
297,741
240,197


Capital and reserves
  

Profit and loss account
  
297,741
240,197

  
297,741
240,197


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 May 2025.

P D Driscoll
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CASTARA INVESTMENTS LIMITED
REGISTERED NUMBER: 12316105
    
BALANCE SHEET (CONTINUED)
AS AT 29 NOVEMBER 2024

Director

Page 2

 
CASTARA INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 NOVEMBER 2024

1.


General information

Castara Investments Limited (the "Company") is a private company, limited by shares, incorporated in England and Wales, registration number 12316105. The business address is 3 Hanbury Drive, Leytonstone, London, E11 1GA. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.3

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including the director, during the year was 1 (2023 - 1).


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CASTARA INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 NOVEMBER 2024

4.


Fixed asset investments








Investments in associates

£



Cost or valuation


At 1 December 2023
301,500


Additions
2,211,997



At 29 November 2024
2,513,497





5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
4,859
15



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Debenture loans
235,694
-

Other creditors
1,258,618
61,318

1,494,312
61,318


Page 4

 
CASTARA INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 NOVEMBER 2024

7.


Creditors: Amounts falling due after more than one year

29 November
30 November
2024
2023
£
£

Debentures loans
726,303
-

726,303
-


The following liabilities were secured:

29 November
30 November
2024
2023
£
£



Debenture loans
961,997
-

961,997
-

Details of security provided:

Debenture loans are secured upon the assets of the company. 


8.


Related party transactions

During the year the Company received dividends from its participating interest of £69,845 (2023 - £68,000) and was loaned £1,250,000 (2023 - £Nil). This loan amount remains outstanding as at the year end and is repayable on demand. Included within other creditors is amounts to the director of £8,618 (2023 - £61,318).


9.


Controlling party

Paul Driscoll is the ultimate controlling party.

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