Castle Venture Capital Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 06806543

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	3,541,066		3,553,214
Cash at bank and in hand		942		1,552

		3,542,008		3,554,766
Creditors: Amounts Falling Due Within One Year	5	(22,539 )		(22,611 )

NET CURRENT ASSETS (LIABILITIES)			3,519,469		3,532,155

TOTAL ASSETS LESS CURRENT LIABILITIES			3,519,469		3,532,155

NET ASSETS			3,519,469		3,532,155

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			3,519,369		3,532,055

SHAREHOLDERS' FUNDS			3,519,469		3,532,155

For the year ending 31 January 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 director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A G James

Director

5 August 2025

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

1. General Information

Castle Venture Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06806543 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

2.3. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	3,541,066	3,553,214

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	766	848
Other creditors	21,573	21,390
Taxation and social security	200	373

	22,539	22,611

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Castle Venture Capital Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

7. Related Party Transactions

The following related party transactions were undertaken during the year:

During the year a director introduced amounts totalling £Nil (2024: £Nil) and withdrew amounts totalling £Nil (2024: £Nil). At the balance sheet date the amount payable to the director was £50 (2024: £50)

During the year a director introduced amounts totalling £nil (2024: £19,250) and withdrew amounts totalling £nil (2024: £Nil). At the balance sheet date the amount payable from the director was £17,133 (2024: payable to the director £17,133).

No dividends were paid to the directors in respect of their shareholdings in the current or prior periods.

The aggregate remuneration paid to key management personnel for the year was £Nil (2023: £Nil).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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