REGISTERED NUMBER: 11820312 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Kastro Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

N J Venios

REGISTERED OFFICE:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

GL3 3RS

REGISTERED NUMBER:

11820312 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

Barclays Bank Plc

Leicester

LE87 2BB

FIXED ASSETS

Tangible assets

4

577

1,218

CURRENT ASSETS

Debtors

5

21,100

39,248

Cash at bank

39,341

29,373

60,441

68,621

CREDITORS

Amounts falling due within one year

6

22,039

26,355

NET CURRENT ASSETS

38,402

42,266

TOTAL ASSETS LESS CURRENT LIABILITIES

38,979

43,484

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

38,879

43,384

SHAREHOLDERS' FUNDS

38,979

43,484

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 September 2025 and were signed by:

N J Venios - Director

1.	STATUTORY INFORMATION

Kastro Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

Cost

At 1 March 2024

5,175

Additions

281

At 28 February 2025

5,456

Depreciation

At 1 March 2024

3,957

Charge for year

922

At 28 February 2025

4,879

Net book value

At 28 February 2025

577

At 29 February 2024

1,218

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/25

29/2/24

£

£

Trade debtors

19,672

39,008

Other debtors

1,428

240

21,100

39,248

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/25

29/2/24

£

£

Trade creditors

51

50

Taxation and social security

15,341

14,428

Other creditors

6,647

11,877

22,039

26,355

7.	RELATED PARTY DISCLOSURES

A loan exists between the company and the director N J Venios. At 28 February 2025, the company owed the director £5,597 (2024 - £10,833). The loan, included within other creditors, is made up of business expenses not yet reimbursed and declared dividends directly credited to the director's loan account. The loan balance is repayable to the director on demand.