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Company Registration No. 3179355 (England and Wales)
Castle Doors LTD Unaudited accounts for the year ended 31 March 2025
Castle Doors LTD Unaudited accounts Contents
Page
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Castle Doors LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
291,725 
271,317 
Current assets
Inventories
376,116 
365,890 
Debtors
259,892 
328,053 
Cash at bank and in hand
235,641 
211,241 
871,649 
905,184 
Creditors: amounts falling due within one year
(333,873)
(427,746)
Net current assets
537,776 
477,438 
Total assets less current liabilities
829,501 
748,755 
Creditors: amounts falling due after more than one year
(34,666)
- 
Net assets
794,835 
748,755 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
794,825 
748,745 
Shareholders' funds
794,835 
748,755 
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 his 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 2 August 2025 and were signed on its behalf by
Lee Moon Director Company Registration No. 3179355
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Castle Doors LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Castle Doors LTD is a private company, limited by shares, registered in England and Wales, registration number 3179355. The registered office is UNIT 19 Fort Industrial Park, Chester Rd, Dunlop Way, Birmingham, West Midlands, B35 7AR.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on the reducing balance
Motor vehicles
20% on the reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Castle Doors LTD Notes to the Accounts for the year ended 31 March 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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 assets and liabilities are not discounted.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
413,358 
297,872 
711,230 
Additions
22,190 
83,760 
105,950 
Disposals
- 
(23,250)
(23,250)
At 31 March 2025
435,548 
358,382 
793,930 
Depreciation
At 1 April 2024
311,554 
128,359 
439,913 
Charge for the year
30,989 
49,676 
80,665 
On disposals
- 
(18,373)
(18,373)
At 31 March 2025
342,543 
159,662 
502,205 
Net book value
At 31 March 2025
93,005 
198,720 
291,725 
At 31 March 2024
101,804 
169,513 
271,317 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
259,892 
328,053 
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Castle Doors LTD Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
32,801 
VAT
63,066 
48,345 
Obligations under finance leases and hire purchase contracts
71,715 
101,416 
Trade creditors
151,120 
222,922 
Taxes and social security
46,063 
22,061 
Loans from directors
1,909 
201 
333,873 
427,746 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
34,666 
- 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Lee Moon
Directors Loan Account
201 
1,708 
- 
1,909 
201 
1,708 
- 
1,909 
10
Average number of employees
During the year the average number of employees was 33 (2024: 32).
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