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CASTLE HEATING LIMITED

Registered Number
04799346
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

CASTLE HEATING LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

Mrs M Townsend
Mr S G Townsend

Company Secretary

Mrs M Townsend

Registered Address

3 Ferry Road
Shoreham By Sea
BN43 5RA

Registered Number

04799346 (England and Wales)
CASTLE HEATING LIMITED
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets45,4867,316
5,4867,316
Current assets
Cash at bank and on hand30,93335,986
30,93335,986
Creditors amounts falling due within one year5(6,521)(7,213)
Net current assets (liabilities)24,41228,773
Total assets less current liabilities29,89836,089
Creditors amounts falling due after one year6(1,400)(3,200)
Accruals and deferred income(760)(760)
Net assets27,73832,129
Capital and reserves
Called up share capital100100
Profit and loss account27,63832,029
Shareholders' funds27,73832,129
The financial statements were approved and authorised for issue by the Board of Directors on 6 March 2025, and are signed on its behalf by:
Mr S G Townsend
Director
Registered Company No. 04799346
CASTLE HEATING LIMITED
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be 20 years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
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:

Reducing balance (%)
Vehicles25
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 December 236,0006,000
At 30 November 246,0006,000
Amortisation and impairment
At 01 December 236,0006,000
At 30 November 246,0006,000
Net book value
At 30 November 24--
At 30 November 23--
4.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 December 2312,9901,24914,239
At 30 November 2412,9901,24914,239
Depreciation and impairment
At 01 December 235,6841,2396,923
Charge for year1,82731,830
At 30 November 247,5111,2428,753
Net book value
At 30 November 245,47975,486
At 30 November 237,306107,316
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables885885
Taxation and social security5,6326,303
Other creditors425
Total6,5217,213
6.Creditors: amounts due after one year

2024

2023

££
Other creditors1,4003,200
Total1,4003,200