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Registration number: 05405978

Castree Design & Relocation Ltd

Unaudited Filleted Financial Statements

for the Period from 1 April 2023 to 30 September 2024

 

Castree Design & Relocation Ltd

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

Castree Design & Relocation Ltd

(Registration number: 05405978)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

3

-

3,525

Current assets

 

Debtors

4

-

34,840

Cash at bank and in hand

 

986

6,981

 

986

41,821

Creditors: Amounts falling due within one year

5

(6,703)

(18,144)

Net current (liabilities)/assets

 

(5,717)

23,677

Net (liabilities)/assets

 

(5,717)

27,202

Capital and reserves

 

Called up share capital

6

40

40

Retained earnings

(5,757)

27,162

Shareholders' (deficit)/funds

 

(5,717)

27,202

For the financial period ending 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:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 June 2025 and signed on its behalf by:
 

.........................................
Mrs Susan Gillian Evans
Director

 

Castree Design & Relocation Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2023 to 30 September 2024

1

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Castree Design & Relocation Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2023 to 30 September 2024

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2023 - 2).

 

Castree Design & Relocation Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2023 to 30 September 2024

3

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 April 2023

7,530

7,530

Disposals

(7,530)

(7,530)

At 30 September 2024

-

-

Depreciation

At 1 April 2023

4,005

4,005

Charge for the period

2,824

2,824

Eliminated on disposal

(6,829)

(6,829)

At 30 September 2024

-

-

Carrying amount

At 30 September 2024

-

-

At 31 March 2023

3,525

3,525

4

Debtors

Current

2024
£

2023
£

Trade debtors

-

34,840

 

-

34,840

5

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

1,062

1,315

Taxation and social security

281

7,399

Accruals and deferred income

3,625

5,200

Other creditors

1,735

4,230

6,703

18,144

 

Castree Design & Relocation Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2023 to 30 September 2024

6

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

40

40

40

40

       

7

Parent and ultimate parent undertaking

The ultimate controlling party is Mrs S G Evans.