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Company Registration No. 11841604 (England and Wales)
Ivy Castle Investments Limited Unaudited accounts for the period from 1 March 2024 to 27 August 2025
Ivy Castle Investments Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Ivy Castle Investments Limited Company Information for the period from 1 March 2024 to 27 August 2025
Directors
GRAY, Christian Andrew GRAY, Lucille Gracie Sally
Company Number
11841604 (England and Wales)
Registered Office
High Loxley Dunsfold Road Loxhill Godalming GU8 4BW England
Accountants
Surrey Hills Accountancy Limited The Old Workshop Longfrey Cottage Dorking Road Chilworth GU4 8RH
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Ivy Castle Investments Limited Statement of financial position as at 27 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,857
2,472
Investment property
5
1,500,999
1,431,461
1,502,856
1,433,933
Current assets
Debtors
6
4,598
645
Cash at bank and in hand
-
2,580
4,598
3,225
Creditors: amounts falling due within one year
7
(446,847)
(509,398)
Net current liabilities
(442,249)
(506,173)
Total assets less current liabilities
1,060,607
927,760
Creditors: amounts falling due after more than one year
8
(861,904)
(837,913)
Provisions for liabilities
Deferred tax
(17,849)
-
Net assets
180,854
89,847
Capital and reserves
Called up share capital
9
290
290
Profit and loss account
180,564
89,557
Shareholders' funds
180,854
89,847
For the period ending 27 August 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 directors acknowledge their 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 of Directors and authorised for issue on 12 September 2025 and were signed on its behalf by
GRAY, Christian Andrew Director Company Registration No. 11841604
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Ivy Castle Investments Limited Notes to the Accounts for the period from 1 March 2024 to 27 August 2025
1
Statutory information
Ivy Castle Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 11841604. The registered office is High Loxley Dunsfold Road, Loxhill , Godalming, GU8 4BW, England.
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 period, 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:
Fixtures & fittings
25% RBM
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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.
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Ivy Castle Investments Limited Notes to the Accounts for the period from 1 March 2024 to 27 August 2025
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 March 2024
7,967
Additions
324
At 27 August 2025
8,291
Depreciation
At 1 March 2024
5,495
Charge for the period
939
At 27 August 2025
6,434
Net book value
At 27 August 2025
1,857
At 29 February 2024
2,472
5
Investment property
2025
£
Fair value at 1 March 2024
1,431,461
Net gain from fair value adjustments
69,538
At 27 August 2025
1,500,999
The valuation of the investment properties has been undertaken by the Directors. A revaluation adjustment has been made in the accounts to reflect the revised valuation.
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Deferred tax asset
-
491
Accrued income and prepayments
4,598
154
4,598
645
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
13,343
11,307
Loans from directors
431,072
495,889
Accruals
1,013
2,202
Deferred income
1,419
-
446,847
509,398
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Ivy Castle Investments Limited Notes to the Accounts for the period from 1 March 2024 to 27 August 2025
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
516,629
Amounts owed to group undertakings and other participating interests
861,904
321,284
861,904
837,913
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
145 Ordinary shares A of £1 each
145
145
145 Ordinary shares B of £1 each
145
145
290
290
10
Transactions with related parties
Director’s Loans As at 27 August 2025, the company owed the directors £431,071.81 (2024: £495,888.60). These amounts are included in directors’ loans. There are no fixed repayment terms, and no interest is charged on these loans. Intercompany and Related Party Loans As of 27 August 2025, the following loans to associated companies were outstanding: Ivy Castle Investments Limited owes £795,845.12 (2024: £321,284.02) to Wild Daisies Ltd. There are no fixed repayment terms, and no interest is charged on this loan. Ivy Castle Investments Limited owes £1,393.53 (2024: £0) to The Guildford Vet Ltd. There are no fixed repayment terms, and no interest is charged on this loan. Ivy Castle Investments Limited owes £64,665.00 (2024: £0) to Willow Storage Solutions Limited. There are no fixed repayment terms, and no interest is charged on this loan. The following entities are associated companies of Ivy Castle Investments Limited: - Wild Daisies Limited (11700368) - Wild Clover Limited (14638324) - Meadowcroft Developments Ltd (13045529) - dissolved on 28/05/2024 - Willow Storage Solutions Limited (09081736) - The Guildford Vet Limited (13979416)
11
Average number of employees
During the period the average number of employees was 2 (2024: 2).
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