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Registered number: 13623004









CAST GROUP SERVICES LTD









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

 
CAST GROUP SERVICES LTD
 
 
COMPANY INFORMATION


Directors
S E Gayle 
L E Goode 
N J Moss 
Z A Moss 
E Neary 
A Potter 




Registered number
13623004



Registered office
Unit 8 Tallon Road
Hutton

Brentwood

England

CM13 1TF




Independent auditors
Barnes Roffe Audit Limited
Chartered Accountants 
Statutory Auditors

Leytonstone House

3 Hanbury Drive

London

E11 1GA





 
CAST GROUP SERVICES LTD
 

CONTENTS



Page
Group strategic report
 
1 - 3
Directors' report
 
4 - 5
Independent auditors' report
 
6 - 9
Consolidated statement of comprehensive income
 
10
Consolidated balance sheet
 
11 - 12
Company balance sheet
 
13
Consolidated statement of changes in equity
 
14 - 15
Company statement of changes in equity
 
16
Consolidated statement of cash flows
 
17 - 18
Consolidated analysis of net debt
 
19
Notes to the financial statements
 
20 - 38


 
CAST GROUP SERVICES LTD
 
 
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 28 FEBRUARY 2025

Business review
 
The Directors' are pleased to report that the Group has continued its growth and market presence within the commercial office real estate sector. This has been achieved through our services in design and build, under turnkey or traditional methods, focusing heavily on the landlord and asset owning client base whom align more centrally with our values on fairness, sustainability, diversity and a quality construction product. 
We have continued to secure repeat business through effective key account management and high-quality genuine customer service which has contributed to the business ongoing success and sound platform for the future. 
The following key financials can be reported:
Group Turnover: £42,585,990 
(2024 - £32,477,273)
Gross Profit: £7,578,203 (2024 - £5,331,743)
Group Profit before Tax: £3,096,295 (2024 - £1,145,042)
The growth in turnover is attributable to an increase in the average size of projects, an increase in the quantity of projects and an increase in furniture orders. The business continues to invest in the future pipeline of work through the hiring of key senior leaders to help support our ongoing growth aspirations for the Cast Group; we are confident the fruits of this investment will be borne in the next financial year and account for the slight drop in our net profit position. 
The director's are confident that the Group's exceptional reputation within the industry continues to allow them to attract the best talent in the market including our well-publicised culture, carbon neutral approach and innovative thinking in what remains a competitive market for people.

Principal risks and uncertainties
 
The market has enjoyed a more stable period from an inflationary perspective and by maintaining quality and breadth in our client base and supply chain, the directors endeavour to mitigate any market fluctuations. The nature of main contracting fit out, because of its speed, typically supports this but additionally we have diversified the wider group offering into broader project types with light refurbishment, laboratories, special projects and cross sector furniture provisions across the whole group.
The directors continue to remain aware of EU challenges associated with supply and demand and to mitigate this they chose local procurement, where possible.
Staff retention in a competitive market is alleviated through the team recognising the opportunities that exist within the group and our growth potential. The Directors have also implemented incentives and benefits that are holistically supportive of the staff through welbeing, health, development opportunities, remuneration and tangible support to create a place of work that encapsulates exactly what we represent.

Financial key performance indicators
 
The Group continues to use a range of well-established and appropriate key performance indicators (KPI's) to monitor the progress of the business. The KPI's for the Group are turnover, gross profit and profit before tax as highlighted above. 

Page 1

 
CAST GROUP SERVICES LTD
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025

Other key performance indicators
 
Accreditation fostering culture
The business maintains a raft of accreditations that demonstrate quality procedures, environmental standards and safety across ISO 9001, ISO 45001 and ISO 14001. With Construction Gold and Safe Contractor SSIP, we emanate a culture of safety and excellence in delivery which we are now known for. There is no compromise for us in ensuring these are the quantitative minimum standards we are held account to. We channel this into our culture which yields greater business returns through continued long term customer retention and a team that have faith in the way in which we deliver out projects from a cradle to grave perspective.
The business has submitted their B Corp application; which is targeted to be in place prior to the next financial year and will be seen as the final compliment of accreditations appropriate to being a tier one provider in the commerical real estate sector.
ESG Strategy
At Cast Group, we believe that shaping a sustainable built environment begins with how we operate - responsibly, transparently, and collaboratively. Since launching our formal ESG strategy in 2022, we have steadily progressed in both ambition and action. Each year, we’ve enhanced our activity-based carbon accounting and deepened our understanding of the environmental impact across our operations, supply chain, and project delivery.
In 2025 Cast Group completed a consolidated, third-party verified carbon footprint assessment across all business entities using Greenly’s GHG Protocol-aligned methodology. This assessment covered 66 emissions sources across Scope 1, 2 and 3, incorporating data from all areas of the Group - spanning construction materials, on-site impacts, travel, furniture, waste, IT assets as well as our office and warehouse operations.
The findings confirmed that while our Scope 1 and 2 emissions are relatively low at 35 tCO2e and 11 tCO2e respectively, our Scope 3 emissions totalled 12,000 tCO2e.  Cast Group has offset our Scope 1 and 2 emissions for the year entirely through verified sources. Our Scope 3 for our first year with Greenly include expense-based proxy calculations, such as emissions per £ spent. These are intentionally conservative and serve to highlight areas of material impact. For our next carbon accounting year, we are already actively improving our data collection through better accounting reporting and expanding our EPD database within the Greenly platform. These improvements will enhance the accuracy of our reporting year on year, reduce reliance on proxy figures, and better reflect the impact of our operations, materials, and supply chains.
Emissions Summary (Cast Group Consolidated)
Scope 1 - Direct fuel use and fugitive emissions: 35 tCO2e
Scope 2 - Purchased electricity: 11tCO2e
Scope 3 - Upstream procurement, transport, commuting, assets: 12,000 tCO2e
Total - All scopes combined: 12,046 t CO2e
Key Scope 3 contributors:
 
Product purchases: 8,100 tCO2e
Service purchases: 3,200 tCO2e
Travel and commuting: 230 tCO2e
Food & drink, digital, waste, and IT assets: <500 tCO2e
 
Page 2

 
CAST GROUP SERVICES LTD
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025

With over 95% of emissions derived from procurement activities, our strategy has shifted towards engaging our suppliers on climate performance. We continue to develop our supplier-specific emissions tracking, carbon impact criteria, and training aligned with global decarbonisation pathways we have set.  The results from our carbon footprint assessment have informed our carbon reduction targets:
 
Achieveing Net Zero Carbon Scope 1 & 2 emissions by 2025, with an interim goal of 50% reduction by 2030 latest.
Reduce Scope 3 emissions by 50% by 2035.
Achieve Net Zero Carbin emissions by 2040.
 
In the 2025 financial year, Cast Group offset a total of approximately 2,770 tCO2e in nature-based carbon avoidance projects. These projects include reforestation, forest protection, and habitat restoration, supporting both carbon avoidance and broader ecosystem benefits. In parallel, we continue to prepare for SBTi validation and B Corp certification in the coming year, all while embedding social and environmental accountability into all facets of our business - from waste reduction and material reuse to employee engagement and inclusive design.
Diversity 
As a diverse construction business, we are proud of the fact we are majority female owned and are subsequently accredited as such by WeConnect and have maintained, since inception, a team with over 35% female. The directors consider this to be a key success metric that will move forward with the business. Our workforce is currently 38% female across the business against an industry average of just 14%
Innovation, Research & Development 
Through the expansion of our Operational Innovation team, we continue to push the limits on the ways in which we report to our customer base across sustainability and social value. We are proud of our strategic partnerships with Unseen (Modern Slavery), Greenly (Carbon Accounting) and Thrive (Social Value measuring), recognising that this is what sets us apart from our competitors by investing in platforms and support that do not enhance profit but enhance the core values of the business. This in turn improves team morale, quality and returning client base that do directly impact the current and future success of the organisation. 


This report was approved by the board on 17 September 2025 and signed on its behalf.





Z A Moss
Director

Page 3

 
CAST GROUP SERVICES LTD
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 28 FEBRUARY 2025

The directors present their report and the financial statements for the year ended 28 February 2025.

Directors' responsibilities statement

The directors are responsible for preparing the Group strategic report, the Directors' report and the consolidated financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and the Group and of the profit or loss of the Group for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Group's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Principal activity

The principal activity of the Group is that of high quality, carbon neutral commercial office fit out and design services and the provision of commercial office furniture.

Results and dividends

The profit for the year, after taxation and minority interests, amounted to £2,149,250 (2024 - £894,673).

The directors do not recommend the payment of a final dividend.

Directors

The directors who served during the year were:

S E Gayle 
L E Goode 
N J Moss 
Z A Moss 
E Neary 
A Potter 

Research and development activities

The Group carries out research and development activities in the normal course of its business. 

Page 4

 
CAST GROUP SERVICES LTD
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company and the Group's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company and the Group's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Group since the year end.

Auditors

After the year end Barnes Roffe LLP resigned as auditors due to the transfer of its audit business and its successor Barnes Roffe Audit Limited was appointed by the directors under s485 Companies Act 2006. 

This report was approved by the board on 17 September 2025 and signed on its behalf.
 





Z A Moss
Director

Page 5

 
CAST GROUP SERVICES LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CAST GROUP SERVICES LTD
 

Opinion


We have audited the financial statements of Cast Group Services Ltd (the 'parent Company') and its subsidiaries (the 'Group') for the year ended 28 February 2025, which comprise the Consolidated statement of comprehensive income, the Consolidated Balance Sheet, the Company Balance Sheet, the Consolidated Statement of Cash Flows, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Group's and of the parent Company's affairs as at 28 February 2025 and of the Group's profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 6

 
CAST GROUP SERVICES LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CAST GROUP SERVICES LTD (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Group strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Group strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Group and the parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group strategic report or the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept by the parent Company, or returns adequate for our audit have not been received from branches not visited by us; or
the parent Company financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the Group's and the parent Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Group or the parent Company or to cease operations, or have no realistic alternative but to do so.

Page 7

 
CAST GROUP SERVICES LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CAST GROUP SERVICES LTD (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
 
the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
we identified the laws and regulations applicable to the Company through discussions with directors and other management, and from our commercial knowledge and experience of the relevant sector, including Companies Act 2006;
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
laws and regulations identified were communicated with the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
 
We assessed the susceptibility of the Company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
 
making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
 
To address the risk of fraud through management bias and override of controls, we:
 
reviewed the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations; and
performed analytical procedures and tested journal entries to identify any unusual or unexpected relationships or transactions.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.


Page 8

 
CAST GROUP SERVICES LTD
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CAST GROUP SERVICES LTD (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Gary Leonard (Senior statutory auditor)
for and on behalf of
Barnes Roffe Audit Limited
Chartered Accountants
Statutory Auditor
Leytonstone House
3 Hanbury Drive
London
E11 1GA

17 September 2025
Page 9

 
CAST GROUP SERVICES LTD
 
 
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 28 FEBRUARY 2025

2025
2024
Note
£
£

  

Turnover
 4 
42,585,990
32,477,273

Cost of sales
  
(35,007,787)
(27,145,530)

Gross profit
  
7,578,203
5,331,743

Administrative expenses
  
(4,480,567)
(4,186,701)

Operating profit
 5 
3,097,636
1,145,042

Interest receivable and similar income
 9 
11,463
-

Interest payable and similar expenses
 10 
(12,804)
-

Profit before taxation
  
3,096,295
1,145,042

Tax on profit
 11 
(790,844)
(174,293)

Profit for the financial year
  
2,305,451
970,749

Profit for the year attributable to:
  

Non-controlling interests
  
156,201
76,076

Owners of the parent Company
  
2,149,250
894,673

  
2,305,451
970,749

The notes on pages 20 to 38 form part of these financial statements.

Page 10

 
CAST GROUP SERVICES LTD
REGISTERED NUMBER: 13623004

CONSOLIDATED BALANCE SHEET
AS AT 28 FEBRUARY 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 13 
(140,476)
(131,510)

Tangible assets
 14 
141,840
119,823

Investments
 15 
275,000
275,000

  
276,364
263,313

Current assets
  

Stocks
 16 
93,194
417,929

Debtors: amounts falling due after more than one year
 17 
461,447
60,220

Debtors: amounts falling due within one year
 17 
10,116,003
9,917,435

Cash at bank and in hand
 18 
3,511,731
1,847,424

  
14,182,375
12,243,008

Creditors: amounts falling due within one year
 19 
(10,579,757)
(10,118,236)

Net current assets
  
 
 
3,602,618
 
 
2,124,772

Total assets less current liabilities
  
3,878,982
2,388,085

Creditors: amounts falling due after more than one year
 20 
-
(10,353)

Net assets
  
3,878,982
2,377,732


Capital and reserves
  

Called up share capital 
 22 
10
10

Share premium account
 23 
125,264
125,264

Other reserves
 23 
94,040
94,040

Profit and loss account
 23 
3,313,580
1,968,531

Equity attributable to owners of the parent Company
  
3,532,894
2,187,845

Non-controlling interests
  
346,088
189,887

  
3,878,982
2,377,732


Page 11

 
CAST GROUP SERVICES LTD
REGISTERED NUMBER: 13623004
    
CONSOLIDATED BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2025

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 September 2025.




Z A Moss
Director

The notes on pages 20 to 38 form part of these financial statements.

Page 12

 
CAST GROUP SERVICES LTD
REGISTERED NUMBER: 13623004

COMPANY BALANCE SHEET
AS AT 28 FEBRUARY 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 15 
1,449,226
1,449,126

Current assets
  

Debtors: amounts falling due within one year
 17 
1,095,751
-

Cash at bank and in hand
 18 
60,944
4,008

  
1,156,695
4,008

Creditors: amounts falling due within one year
 19 
(1,431,895)
(279,108)

Net current liabilities
  
 
 
(275,200)
 
 
(275,100)

Total assets less current liabilities
  
1,174,026
1,174,026

  

  

Net assets
  
1,174,026
1,174,026


Capital and reserves
  

Called up share capital 
 22 
10
10

Share premium account
 23 
125,264
125,264

Merger reserve
 23 
1,048,752
1,048,752

Profit for the year
  
646,319
485,051

Dividends paid

  

(646,319)
(485,051)

Profit and loss account carried forward
  
-
-

  
1,174,026
1,174,026


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 September 2025.


Z A Moss
Director

The notes on pages 20 to 38 form part of these financial statements.

Page 13
 

 
CAST GROUP SERVICES LTD


 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 28 FEBRUARY 2025



Called up share capital
Share premium account
Other reserves
Profit and loss account
Equity attributable to owners of parent Company
Non-controlling interests
Total equity


£
£
£
£
£
£
£


At 1 March 2024
10
125,264
94,040
1,968,531
2,187,845
189,887
2,377,732



Comprehensive income for the year


Profit for the year
-
-
-
2,149,250
2,149,250
156,201
2,305,451

Total comprehensive income for the year
-
-
-
2,149,250
2,149,250
156,201
2,305,451



Contributions by and distributions to owners


Dividends: Equity capital
-
-
-
(804,201)
(804,201)
-
(804,201)



At 28 February 2025
10
125,264
94,040
3,313,580
3,532,894
346,088
3,878,982



The notes on pages 20 to 38 form part of these financial statements.

Page 14

 

 
CAST GROUP SERVICES LTD


 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 29 FEBRUARY 2024



Called up share capital
Share premium account
Other reserves
Profit and loss account
Equity attributable to owners of parent Company
Non-controlling interests
Total equity


£
£
£
£
£
£
£


At 1 March 2023 (as previously stated)
10
125,264
89,637
1,717,062
1,931,973
97,659
2,029,632


Prior year adjustment - correction of error
-
-
-
(158,153)
(158,153)
-
(158,153)


At 1 March 2023 (as restated)
10
125,264
89,637
1,558,909
1,773,820
97,659
1,871,479



Comprehensive income for the year


Profit for the year
-
-
-
894,673
894,673
92,228
986,901


Other movement
-
-
4,403
-
4,403
-
4,403

Total comprehensive income for the year
-
-
4,403
894,673
899,076
92,228
991,304



Contributions by and distributions to owners


Dividends: Equity capital
-
-
-
(485,051)
(485,051)
-
(485,051)



At 29 February 2024
10
125,264
94,040
1,968,531
2,187,845
189,887
2,377,732



The notes on pages 20 to 38 form part of these financial statements.

Page 15
 
CAST GROUP SERVICES LTD
 

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 28 FEBRUARY 2025


Called up share capital
Share premium account
Merger reserve
Profit and loss account
Total equity

£
£
£
£
£


At 1 March 2023
10
125,264
1,048,752
-
1,174,026


Comprehensive income for the period

Profit for the period
-
-
-
485,051
485,051
Total comprehensive income for the year
-
-
-
485,051
485,051


Contributions by and distributions to owners

Dividends: Equity capital
-
-
-
(485,051)
(485,051)



At 1 March 2024
10
125,264
1,048,752
-
1,174,026


Comprehensive income for the year

Profit for the year
-
-
-
646,319
646,319
Total comprehensive income for the year
-
-
-
646,319
646,319


Contributions by and distributions to owners

Dividends: Equity capital
-
-
-
(646,319)
(646,319)


At 28 February 2025
10
125,264
1,048,752
-
1,174,026


The notes on pages 20 to 38 form part of these financial statements.

Page 16

 
CAST GROUP SERVICES LTD
 

CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2025
2024
£
£

Cash flows from operating activities

Profit for the financial year
2,305,451
970,749

Adjustments for:

Amortisation of intangible assets
8,966
8,966

Depreciation of tangible assets
49,225
22,823

Interest paid
12,804
-

Interest received
(11,463)
-

Taxation charge
790,844
174,293

Decrease/(increase) in stocks
324,735
(121,554)

(Increase) in debtors
(77,647)
(3,394,723)

(Increase)/decrease in amounts owed by connected companies
(501,533)
-

Increase in creditors
92,276
333,279

Corporation tax (paid)
(307,214)
(159,303)

Net cash generated from operating activities

2,686,444
(2,165,470)


Cash flows from investing activities

Purchase of tangible fixed assets
(71,242)
(54,822)

Purchase of fixed asset investments
(137,500)
(137,500)

Interest received
11,463
-

Net cash from investing activities

(197,279)
(192,322)
Page 17

 
CAST GROUP SERVICES LTD
 

CONSOLIDATED STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025

28 February
29 February

2025
2024

£
£



Cash flows from financing activities

Repayment of loans
(7,853)
(15,305)

Dividends paid
(804,201)
(485,051)

Interest paid
(12,804)
-

Net cash used in financing activities
(824,858)
(500,356)

Net increase/(decrease) in cash and cash equivalents
1,664,307
(2,858,148)

Cash and cash equivalents at beginning of year
1,847,424
4,705,572

Cash and cash equivalents at the end of year
3,511,731
1,847,424


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
3,511,731
1,847,424

3,511,731
1,847,424


Page 18

 
CAST GROUP SERVICES LTD
 

CONSOLIDATED ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 28 FEBRUARY 2025




At 1 March 2024
Cash flows
At 28 February 2025
£

£

£

Cash at bank and in hand

1,847,424

1,664,307

3,511,731

Debt due after 1 year

(10,353)

10,353

-

Debt due within 1 year

(15,305)

(10,248)

(25,553)


1,821,766
1,664,412
3,486,178

The notes on pages 20 to 38 form part of these financial statements.

Page 19

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1.


General information

Cast Group Services Ltd ("the Company") is a private Company limited by shares, incorporated in England and Wales. Its registered office is Unit 8 Tallon Road, Hutton, Brentwood, England, CM13 1TF.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies (see note 3).

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of comprehensive income in these financial statements.

The following principal accounting policies have been applied:

 
2.2

Basis of consolidation

The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated statement of comprehensive income from the date on which control is obtained. They are deconsolidated from the date control ceases.

 
2.3

Going concern

The directors have a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future and are not aware of any circumstances likely to arise which may cause the going concern basis to be inappropriate. 

Page 20

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Page 21

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.5

Revenue

The Company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entities and when specific criteria have been met as described below.
Construction contracts
Turnover is measured by reference to the stage of completion of the contract activity.
Profit on construction contracts is taken as the work is carried out if the final outcome can be assessed with reasonable certainty. The profit included is calculated on a prudent basis to reflect the proportion of the work carried out at the year end, by recording turnover and related costs as contract activity progresses. Turnover is recognised relative to the stage of completion of the contract. Revenues derived from variations on contracts are recognised only when they have been accepted by the customer. Full provision is made for losses on all contracts in the year in which they are first foreseen.

Sale of goods

In respect of sales from commercial office furniture, revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 
 
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Group has transferred the significant risks and rewards of ownership to the buyer;
the Group retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Group will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 22

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
2 to 5 years straight line
Motor vehicles
-
2 to 5 years straight line
Office equipment
-
2 to 5 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Operating leases: the Group as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.9

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.10

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.11

Pensions

Defined contribution pension plan

The Group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Group in independently administered funds.

Page 23

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.12

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company and the Group operate and generate income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.13

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of the Group's share of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Consolidated statement of comprehensive income over its useful economic life.
Negative goodwill is subsequently measured with the excess up to the fair value of non-monetary assets acquired recognised in profit or loss in the periods in which the non-monetary assets are recovered. Any excess exceeding the fair value of non-monetary assets acquired shall be recognised in profit or loss in the periods expected to be benefited.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 24

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.14

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

  
2.15

Investments in associates

An associate is an entity over which the Group has significant influence. Significant influence is the power to participate in, but not to control or jointly control, the financial and operating policy decisions of the investee.
Investments in associates and joint ventures are recognised initially in the consolidated statement of financial position at cost. Subsequently, they are accounted for using the equity method.
In the separate financial statements, the Parent Company measures investments in associates and joint ventures at cost less impairment.

 
2.16

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.17

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.18

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

In the Consolidated statement of cash flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Group's cash management.

 
2.19

Creditors

Short-term creditors are measured at the transaction price. 

Page 25

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.20

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

 
2.21

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 26

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Judgements in applying accounting policies.
The group does not consider there to be any critical judgements in applying accounting policies.
Accounting judgements and estimation
The group makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below:
(i)  Construction contracts
The group applies a general policy of recognising profit on contracts only when the final outcome can be assessed with reasonable certainty. In doing so the directors have made key assumptions regarding the future costs to complete the construction contracts.


4.


Turnover

An analysis of turnover by class of business is as follows:


2025
2024
£
£

Construction Contracts
36,594,687
22,807,338

Sale of Goods
5,991,303
9,669,935

42,585,990
32,477,273


All turnover arose within the United Kingdom.


5.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Depreciation of tangible fixed assets
49,225
22,823

Amortisation of intangible fixed assets
8,966
8,909

Exchange differences
1,226
19

Other operating lease rentals
321,101
241,121

Page 27

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

6.


Auditors' remuneration

During the year, the Group obtained the following services from the Company's auditors:


2025
2024
£
£

Fees payable to the Company's auditors for the audit of the consolidated and parent Company's financial statements
52,000
50,000


7.


Employees

Staff costs, including directors' remuneration, were as follows:


Group
Year ended 28 February
Group
Year ended 29 February
Company
Year ended 28 February
Company
Year ended 29 February
2025
2024
2025
2024
£
£
£
£


Wages and salaries
5,625,306
3,828,525
1,020,213
-

Social security costs
584,905
413,647
111,704
-

Cost of defined contribution scheme
253,936
205,913
78,740
-

6,464,147
4,448,085
1,210,657
-


The average monthly number of employees, including the directors, during the year was as follows:



Group
Group
Company
Company
        2025
        2024
        2025
        2024
            No.
            No.
            No.
            No.









Employees
77
56
14
-



Directors
6
6
6
6

83
62
20
6

Page 28

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

8.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
197,327
120,951

Group contributions to defined contribution pension schemes
110,027
71,887

307,354
192,838


During the year retirement benefits were accruing to 6 directors (2024 - 6) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £135,250 (2024 - £98,623).


9.


Interest receivable and similar income

2025
2024
£
£


Other interest
11,463
-


10.


Interest payable and similar expenses

2025
2024
£
£


Other interest
12,804
-


11.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
835,457
309,272

Adjustments in respect of previous periods
(44,613)
(134,979)


Total current tax
790,844
174,293
Page 29

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
 
11.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is higher than (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
3,095,826
1,145,042


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
774,074
286,261

Effects of:


Non-tax deductible amortisation of goodwill and impairment
2,241
2,241

Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
125,017
52,068

Capital allowances for year in excess of depreciation
(3,169)
(9,274)

Utilisation of tax losses
-
(55,427)

Adjustments to tax charge in respect of prior periods
(44,613)
(135,733)

Other differences leading to an increase (decrease) in the tax charge
(62,706)
34,157

Total tax charge for the year
790,844
174,293


Factors that may affect future tax charges

There were no factors that may affect future tax charges.


12.


Dividends

2025
2024
£
£


Dividends declared and paid
804,201
485,051

Page 30

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

13.


Intangible assets

Group







Goodwill
Negative goodwill
Total

£
£
£



Cost


At 1 March 2024
89,660
(202,491)
(112,831)



At 28 February 2025

89,660
(202,491)
(112,831)



Amortisation


At 1 March 2024
18,679
-
18,679


Charge for the year on owned assets
8,966
-
8,966



At 28 February 2025

27,645
-
27,645



Net book value



At 28 February 2025
62,015
(202,491)
(140,476)



At 29 February 2024
70,981
(202,491)
(131,510)



Page 31

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

14.


Tangible fixed assets

Group








Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 March 2024
124,405
33,995
40,887
199,287


Additions
46,005
-
25,237
71,242



At 28 February 2025

170,410
33,995
66,124
270,529



Depreciation


At 1 March 2024
53,691
11,325
14,448
79,464


Charge for the year on owned assets
33,242
6,799
9,184
49,225



At 28 February 2025

86,933
18,124
23,632
128,689



Net book value



At 28 February 2025
83,477
15,871
42,492
141,840



At 29 February 2024
70,714
22,670
26,439
119,823


15.


Fixed asset investments

Group








Investment in associates

£



Cost


At 1 March 2024
275,000



At 28 February 2025
275,000




Page 32

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
Company








Investments in subsidiary companies
Investment in associate
Total

£
£
£



Cost or valuation


At 1 March 2024
1,174,126
275,000
1,449,126


Additions
100
-
100



At 28 February 2025
1,174,226
275,000
1,449,226





Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Class of shares

Holding

Cast Fit Out Ltd
Ordinary
100%
Cast Furniture Ltd
Ordinary
84%
Cast Living Ltd
Ordinary
55%
Cast Contracts Ltd
Ordinary
100%
Cast Labs Ltd
Ordinary
100%

The registered office of the above entities are Unit 8 Tallon Road, Hutton, Brentwood, England, CM13 1TF. 

The aggregate of the share capital and reserves as at 28 February 2025 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)
£
£

Cast Fit Out Ltd
2,689,559
2,032,690

Cast Furniture Ltd
1,091,904
193,370

Cast Living Ltd
322,989
276,641

Cast Contracts Ltd
(91,977)
(184,275)

Cast Labs Ltd
100
-

Page 33

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

16.


Stocks

Group
28 February
Group
29 February
2025
2024
£
£

Finished goods
93,194
417,929


The difference between purchase price or production cost of stocks and their replacement cost is not material.


17.


Debtors

Group
28 February
Group
29 February
Company
28 February
Company
29 February
2025
2024
2025
2024
£
£
£
£

Due after more than one year

Due from participating interests
401,227
-
-
-

Other debtors
60,220
60,220
-
-

461,447
60,220
-
-


Group
28 February
Group
29 February
Company
28 February
Company
29 February
2025
2024
2025
2024
£
£
£
£

Due within one year

Trade debtors
5,245,589
3,872,003
141,303
-

Amounts owed by group undertakings
-
-
892,259
-

Amounts owed by joint ventures and associated undertakings
100,306
-
-
-

Other debtors
189,720
13,587
38,057
-

Prepayments and accrued income
1,375,163
2,976,190
24,132
-

Amounts recoverable on long-term contracts
2,066,690
2,088,500
-
-

Sales retentions
1,138,535
967,155
-
-

10,116,003
9,917,435
1,095,751
-


Page 34

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

18.


Cash and cash equivalents

Group
28 February
Group
29 February
Company
28 February
Company
29 February
2025
2024
2025
2024
£
£
£
£

Cash at bank and in hand
3,511,731
1,847,424
60,944
4,008



19.


Creditors: Amounts falling due within one year

Group
28 February
Group
29 February
Company
28 February
Company
29 February
2025
2024
2025
2024
£
£
£
£

Bank loans
12,500
10,000
-
-

Trade creditors
4,638,317
3,341,943
128,735
-

Amounts owed to group undertakings
-
-
1,220,513
141,508

Corporation tax
758,950
265,400
-
-

Other taxation and social security
1,233,611
1,027,749
45,088
-

Other creditors
550,931
541,415
14,465
137,600

Accruals and deferred income
3,385,448
4,931,729
23,094
-

10,579,757
10,118,236
1,431,895
279,108



20.


Creditors: Amounts falling due after more than one year

Group
28 February
Group
29 February
2025
2024
£
£

Bank loans
-
10,353




Page 35

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

21.


Loans


Analysis of the maturity of loans is given below:


Group
28 February
Group
29 February
2025
2024
£
£

Amounts falling due within one year

Bank loans
12,500
10,000

Amounts falling due 1-2 years

Bank loans
-
10,000

Amounts falling due 2-5 years

Bank loans
-
353


12,500
20,353



22.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



539 (2024 - 539) Ordinary A shares of £0.01 each
5.39
5.39
196 (2024 - 196) Ordinary B shares of £0.01 each
1.96
1.96
196 (2024 - 196) Ordinary C shares of £0.01 each
1.96
1.96
52 (2024 - 52) Ordinary D shares of £0.01 each
0.52
0.52
52 (2024 - 52) Ordinary E shares of £0.01 each
0.52
0.52

10.35

10.35


Page 36

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

23.


Reserves

Share premium account

The share premium account represents the excess over par value paid for shares.

Merger Reserve

On 17 January 2022, 620 Ordinary A, 207 Ordinary B and 207 Ordinary C shares in Cast Group Services Limited were issued to the shareholders of Cast Fit Out Limited as part consideration for the acquisition.
As section 612 Companies Act 2006 applies, no premium was recognised; however, the company has chosen to account for the shares at their fair value and therefore a merger reserve has been created representing the difference between the nominal value and fair value of the shares.

Profit and loss account

The profit and loss account represents cumulative profits and losses net of dividends and other adjustments.


24.


Pension commitments

The Group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Group in independently administered funds. The pension cost charge represents contributions payable by the Group to the fund and amounted to £326,653 (2024 - £205,913). Contibutions totalling £13,053 (2024 - £6,784) were payable to the fund at the balance sheet date.


25.


Commitments under operating leases

At 28 February 2025 the Group had future minimum lease payments due under non-cancellable operating leases for each of the following periods:


Group
28 February
Group
29 February
2025
2024
£
£

Not later than 1 year
277,168
277,168

Later than 1 year and not later than 5 years
393,924
671,092

671,092
948,260

The Company had no commitments under non-cancellable operating leases at the balance sheet date.


26.


Transactions with directors

At the year end, there were amounts of £73,331 (2024 - £50) owed from the directors of the Company. 

Page 37

 
CAST GROUP SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

27.


Related party transactions

The Company has taken the exemption from disclosing related party transactions within wholly owned subsidiaries within the Group under FRS 102 Section 33.1A.


28.


Controlling party

The ultimate controlling party of the Company is Mrs Z Moss.

 
Page 38