Company Registration No. 05683309 (England and Wales)
Castle Estates (South m/cr) Limited
Unaudited accounts
for the year ended 31 March 2025
Castle Estates (South m/cr) Limited
Unaudited accounts
Contents
Castle Estates (South m/cr) Limited
Company Information
for the year ended 31 March 2025
Company Number
05683309 (England and Wales)
Registered Office
The Smithy
Lumb Lane
Bramhall
Stockport
SK7 2BA
UK
Accountants
Taylor Consultancy, Chartered Certified Accountants
Primary House
Spring Gardens
Macclesfield
Cheshire
SK10 2DX
Castle Estates (South m/cr) Limited
Statement of financial position
as at 31 March 2025
Intangible assets
2,000
3,625
Tangible assets
8,566
9,932
Cash at bank and in hand
62,927
51,589
Creditors: amounts falling due within one year
(33,913)
(30,330)
Net current assets
30,520
21,784
Total assets less current liabilities
41,086
35,341
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
40,574
34,773
Shareholders' funds
40,674
34,873
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 June 2025 and were signed on its behalf by
Mrs L Wood
Director
Company Registration No. 05683309
Castle Estates (South m/cr) Limited
Notes to the Accounts
for the year ended 31 March 2025
Castle Estates (South m/cr) Limited is a private company, limited by shares, registered in England and Wales, registration number 05683309. The registered office is The Smithy, Lumb Lane, Bramhall, Stockport, SK7 2BA, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% pa on a straight Line basis
Fixtures & fittings
25% pa on a straight Line basis
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.
Deferred tax assets and liabilities are not discounted.
Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
Castle Estates (South m/cr) Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2024
10,661
68,441
79,102
At 31 March 2025
10,661
69,708
80,369
At 1 April 2024
3,198
65,972
69,170
Charge for the year
1,066
1,567
2,633
At 31 March 2025
4,264
67,539
71,803
At 31 March 2025
6,397
2,169
8,566
At 31 March 2024
7,463
2,469
9,932
Amounts falling due within one year
Accrued income and prepayments
1,506
475
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
25,017
22,027
Loans from directors
57
57
Castle Estates (South m/cr) Limited
Notes to the Accounts
for the year ended 31 March 2025
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).