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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
Page
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Castle Estates (South m/cr) Limited Company Information for the year ended 31 March 2025
Director
Mrs L Wood
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
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Castle Estates (South m/cr) Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
2,000 
3,625 
Tangible assets
8,566 
9,932 
10,566 
13,557 
Current assets
Debtors
1,506 
525 
Cash at bank and in hand
62,927 
51,589 
64,433 
52,114 
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
Deferred tax
(412)
(468)
Net assets
40,674 
34,873 
Capital and reserves
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
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Castle Estates (South m/cr) Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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
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 taxation
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.
Pension costs
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.
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Castle Estates (South m/cr) Limited Notes to the Accounts for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
32,500 
At 31 March 2025
32,500 
Amortisation
At 1 April 2024
28,875 
Charge for the year
1,625 
At 31 March 2025
30,500 
Net book value
At 31 March 2025
2,000 
At 31 March 2024
3,625 
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 
Additions
- 
1,267 
1,267 
At 31 March 2025
10,661 
69,708 
80,369 
Depreciation
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 
Net book value
At 31 March 2025
6,397 
2,169 
8,566 
At 31 March 2024
7,463 
2,469 
9,932 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
50 
Accrued income and prepayments
1,506 
475 
1,506 
525 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
6,106 
5,806 
Trade creditors
641 
398 
Taxes and social security
25,017 
22,027 
Loans from directors
57 
57 
Accruals
2,092 
2,042 
33,913 
30,330 
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Castle Estates (South m/cr) Limited Notes to the Accounts for the year ended 31 March 2025
8
Share capital
2025 
2024 
£ 
£ 
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).
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