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REGISTERED NUMBER: 05751299 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CASTLE LODGE DEVELOPMENTS LIMITED

CASTLE LODGE DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05751299)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CASTLE LODGE DEVELOPMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: H J Boswell
Mrs M J Boswell





SECRETARY: Mrs M J Boswell





REGISTERED OFFICE: C/O Galloways Accounting
The Mill Building
31-35 Chatsworth Road
Worthing
West Sussex
BN11 1LY





REGISTERED NUMBER: 05751299 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
15 West Street
Brighton
East Sussex
BN1 2RL

CASTLE LODGE DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05751299)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 58,548 62,301

CURRENT ASSETS
Debtors 5 113,058 86,074
Cash at bank 13,106 370
126,164 86,444
CREDITORS
Amounts falling due within one year 6 64,619 47,794
NET CURRENT ASSETS 61,545 38,650
TOTAL ASSETS LESS CURRENT LIABILITIES 120,093 100,951

CREDITORS
Amounts falling due after more than one year 7 (4,270 ) (3,960 )

PROVISIONS FOR LIABILITIES 8 (659 ) (1,081 )
NET ASSETS 115,164 95,910

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 115,161 95,907
SHAREHOLDERS' FUNDS 115,164 95,910

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 1 August 2025 and were signed on its behalf by:




H J Boswell - Director



Mrs M J Boswell - Director


CASTLE LODGE DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05751299)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Castle Lodge Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and rebates.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 5% on reducing balance
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1 April 2024
and 31 March 2025 113,121 58,110 1,753 172,984
DEPRECIATION
At 1 April 2024 55,144 54,021 1,518 110,683
Charge for year 2,899 818 36 3,753
At 31 March 2025 58,043 54,839 1,554 114,436
NET BOOK VALUE
At 31 March 2025 55,078 3,271 199 58,548
At 31 March 2024 57,977 4,089 235 62,301

CASTLE LODGE DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05751299)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 44,699 43,459
Other Debtors re Boswell Park 68,359 42,485
Prepayments - 130
113,058 86,074

Other Debtors are inter-company loans subject to interest charges.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 1,300 2,600
Trade creditors 8,377 2,680
Tax 5,284 681
Other creditors 4,741 65
Directors' current accounts 2,750 1,046
Deferred income 39,933 38,682
Accrued expenses 2,234 2,040
64,619 47,794

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans - 1-2 years 1,300 2,600
Bank loans - 2-5 years 2,970 1,360
4,270 3,960

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax
Deferred Tax Brought Forward 1,081 1,023
Deferred Tax Provision Release (422 ) 58
659 1,081

Deferred
tax
£   
Balance at 1 April 2024 1,081
Provided during year (422 )
Balance at 31 March 2025 659

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
H J Boswell and Mrs M J Boswell
Balance outstanding at start of year (1,046 ) (588 )
Amounts advanced 14,543 13,298
Amounts repaid (16,247 ) (13,756 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,750 ) (1,046 )

10. RELATED PARTY DISCLOSURES

During the year the company paid rent to the Directors of £6,500 for the land the site occupies (2024 £6,500).

CASTLE LODGE DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05751299)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


11. ULTIMATE CONTROLLING PARTY

The company is under the joint control of its directors. Together they own 66.660% of the allotted voting
share capital.