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CASTLEBLAIR HOLDINGS LTD

Registered Number
SC547703
(Scotland)

Unaudited Financial Statements for the Period ended
31 March 2025

CASTLEBLAIR HOLDINGS LTD
Company Information
for the period from 1 January 2024 to 31 March 2025

Director

Samuel Richard Dyer

Registered Address

195 Queensferry Road
Rosyth
Dunfermline
KY11 2JH

Registered Number

SC547703 (Scotland)
CASTLEBLAIR HOLDINGS LTD
Balance Sheet as at
31 March 2025

Notes

31 Mar 2025

31 Dec 2023

£

£

£

£

Fixed assets
Tangible assets3650,000817,000
Investments413,500-
663,500817,000
Current assets
Debtors-10,191
Cash at bank and on hand1,6555,804
1,65515,995
Creditors amounts falling due within one year5(29,893)(785)
Net current assets (liabilities)(28,238)15,210
Total assets less current liabilities635,262832,210
Creditors amounts falling due after one year6(474,626)(637,357)
Provisions for liabilities7(20,409)(38,835)
Net assets140,227156,018
Capital and reserves
Called up share capital11
Share premium1,984-
Profit and loss account138,242156,017
Shareholders' funds140,227156,018
The financial statements were approved and authorised for issue by the Director on 1 August 2025, and are signed on its behalf by:
Samuel Richard Dyer
Director
Registered Company No. SC547703
CASTLEBLAIR HOLDINGS LTD
Notes to the Financial Statements
for the period ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20252023
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Total

££
Cost or valuation
At 01 January 24817,000817,000
Disposals(167,000)(167,000)
At 31 March 25650,000650,000
Net book value
At 31 March 25650,000650,000
At 31 December 23817,000817,000
4.Fixed asset investments

Loans to groups1

Total

££
Cost or valuation
Additions13,50013,500
At 31 March 2513,50013,500
Net book value
At 31 March 2513,50013,500
At 31 December 23--

Notes

1Loans to group undertakings and participating interests
5.Creditors: amounts due within one year

2025

2023

££
Trade creditors / trade payables15,000-
Taxation and social security14,893785
Total29,893785
6.Creditors: amounts due after one year

2025

2023

££
Trade creditors / trade payables155,000220,000
Bank borrowings and overdrafts314,314415,776
Amounts owed to related parties5,3121,581
Total474,626637,357
7.Provisions for liabilities

2025

2023

££
Net deferred tax liability (asset)20,40938,835
Total20,40938,835