ACCOUNTS - Final Accounts

Registered number: 07693664

CASTLE CARTONS (2011) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

CASTLE CARTONS (2011) LIMITED

CONTENTS

	Page
Balance sheet	1
Notes to the financial statements	2 - 3

CASTLE CARTONS (2011) LIMITED

REGISTERED NUMBER: 07693664

BALANCE SHEET

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£

Fixed assets
Investments	4		907,727		907,727
Current assets
Debtors	5	910		910
Creditors: amounts falling due within one year	6	(905,005)		(905,005)
Net current liabilities			(904,095)		(904,095)
Total assets less current liabilities			3,632		3,632

Net assets			3,632		3,632

Capital and reserves
Called up share capital	3,632	3,632

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 September 2025.

Mr J. Green

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

CASTLE CARTONS (2011) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Castle Cartons (2011) Limited (the Company) is a private company limited by shares incorporated and domiciled in England. The address of its registered office is 96 - 116 Kings Road, Kings Heath, Birmingham, B14 6TN, which is also the address of its principal place of business.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved.

Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 2

CASTLE CARTONS (2011) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 January 2024	907,727
	At 31 December 2024	907,727

Subsidiary undertaking
The following was a subsidiary undertaking of the Company:
Name	Principal activity	Class of shares	Holding

Castle Cartons (Holdings) Limited

Holding company

Ordinary

100%

Debtors

					2024	2023
					£	£


Other debtors	910	910

6.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

	Amounts owed to group undertakings	905,005	905,005

7.	Related party transactions
	The company has taken advantage of the exemption in FRS 102 (section 33) Related Party Disclosure not to disclose transactions with other members of the group.

Page 3