Company Registration No. 11841604 (England and Wales)
Ivy Castle Investments Limited
Unaudited accounts
for the period from 28 August 2025 to 31 August 2025
Ivy Castle Investments Limited
Unaudited accounts
Contents
Ivy Castle Investments Limited
Company Information
for the period from 28 August 2025 to 31 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
Ivy Castle Investments Limited
Statement of financial position
as at 31 August 2025
Tangible assets
1,823
1,857
Investment property
1,500,999
1,500,999
Creditors: amounts falling due within one year
(446,414)
(446,847)
Net current liabilities
(441,855)
(442,249)
Total assets less current liabilities
1,060,967
1,060,607
Creditors: amounts falling due after more than one year
(862,204)
(861,904)
Provisions for liabilities
Deferred tax
(17,840)
(17,849)
Net assets
180,923
180,854
Called up share capital
290
290
Profit and loss account
180,633
180,564
Shareholders' funds
180,923
180,854
For the period ending 31 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
Ivy Castle Investments Limited
Notes to the Accounts
for the period from 28 August 2025 to 31 August 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 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 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.
Ivy Castle Investments Limited
Notes to the Accounts
for the period from 28 August 2025 to 31 August 2025
4
Tangible fixed assets
Fixtures & fittings
5
Investment property
31/08/2025
Fair value at 28 August 2025
1,500,999
At 31 August 2025
1,500,999
6
Debtors
31/08/2025
27/08/2025
Amounts falling due within one year
Accrued income and prepayments
4,559
4,598
7
Creditors: amounts falling due within one year
31/08/2025
27/08/2025
Taxes and social security
13,366
13,343
Loans from directors
431,084
431,072
Deferred income
1,064
1,419
8
Creditors: amounts falling due after more than one year
31/08/2025
27/08/2025
Amounts owed to group undertakings and other participating interests
862,204
861,904
9
Share capital
31/08/2025
27/08/2025
Allotted, called up and fully paid:
145 Ordinary shares A of £1 each
145
145
145 Ordinary shares B of £1 each
145
145
Ivy Castle Investments Limited
Notes to the Accounts
for the period from 28 August 2025 to 31 August 2025
10
Transactions with related parties
Director’s Loans
As at 31 August 2025, the company owed the directors £431,083.81 (2025: £431,071.81). 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 31 August 2025, the following loans to associated companies were outstanding:
Ivy Castle Investments Limited owes £795,995.12 (2025: £795,845.12) to Wild Daisies Ltd. There are no fixed repayment terms, and no interest is charged on this loan.
Ivy Castle Investments Limited owes £1,544.26 (2025: £1,393.53) 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 (2025: £64,665.00) 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)
- 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 (27/08/2025: 2).