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Registered Number: 13644318
England and Wales

 

 

 

CASTEL-BRANCO ARCHITECTURE LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Directors Mrs Veronique Castel-Branco
Mr Christopher Milton
Registered Number 13644318
Registered Office Unit 5 Linslade Mews
10 New Road
Leighton Buzzard
LU7 2LX
Accountants Blue Leaf Accounting Ltd
Unit 5
Linslade Mews
10 New Road
Leighton Buzzard
LU7 2LX
1
Accountants report
You consider that the company is exempt from an audit for the year ended 30 September 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Blue Leaf Accounting Ltd
30 September 2024



....................................................

Blue Leaf Accounting Ltd

Unit 5
Linslade Mews
10 New Road
Leighton Buzzard
LU7 2LX
25 June 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 4,934    2,024 
4,934    2,024 
Current assets      
Debtors 4 14,328    3,142 
Cash at bank and in hand 7,837    10,794 
22,165    13,936 
Creditors: amount falling due within one year 5 (9,053)   (13,691)
Net current assets 13,112    245 
 
Total assets less current liabilities 18,046    2,269 
Net assets 18,046    2,269 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 18,044    2,267 
Shareholders' funds 18,046    2,269 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge 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 board of directors on 25 June 2025 and were signed on its behalf by:


-------------------------------
Mrs Veronique Castel-Branco
Director
3
General Information
Castel-Branco Architecture Limited is a private company, limited by shares, registered in England and Wales, registration number 13644318, registration address Unit 5 Linslade Mews, 10 New Road, Leighton Buzzard, LU7 2LX.

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.
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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:
Computer Equipment 4 Straight Line
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 October 2023 2,699    2,699 
Additions 3,695    3,695 
Disposals  
At 30 September 2024 6,394    6,394 
Depreciation
At 01 October 2023 675    675 
Charge for year 785    785 
On disposals  
At 30 September 2024 1,460    1,460 
Net book values
Closing balance as at 30 September 2024 4,934    4,934 
Opening balance as at 01 October 2023 2,024    2,024 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 13,826    3,030 
Prepayments & Accrued Income   112 
VAT 502   
14,328    3,142 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 8,644    7,590 
Accrued Expenses 69   
Directors' Current Accounts 340    6,101 
9,053    13,691 

4