REGISTERED NUMBER: 11800358 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 January 2025

for

Castaway Play Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

305,667

202,585

CURRENT ASSETS

Debtors

5

69,489

58,841

Cash at bank

134,410

173,677

203,899

232,518

CREDITORS

Amounts falling due within one year

6

464,522

374,970

NET CURRENT LIABILITIES

(260,623

)

(142,452

)

TOTAL ASSETS LESS CURRENT LIABILITIES

45,044

60,133

CREDITORS

Amounts falling due after more than one year

7

(112,244

)

(51,429

)

PROVISIONS FOR LIABILITIES

-

(8,443

)

NET (LIABILITIES)/ASSETS

(67,200

)

261

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(67,300

)

161

SHAREHOLDERS' FUNDS

(67,200

)

261

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 January 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 October 2025 and were signed by:

Mr S J Cottrell - Director

1.	STATUTORY INFORMATION

Castaway Play Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11800358

Registered office:

71 Moss Road

Astbury

Congleton

Cheshire

CW12 3BP

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover represents net invoiced sales of goods and services, excluding value added tax

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2024 - 32 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 31 January 2024

50,849

289,703

42,833

6,431

389,816

Additions

29,921

140,058

35,500

2,822

208,301

Disposals

(2,700

)

-

(19,000

)

(683

)

(22,383

)

At 30 January 2025

78,070

429,761

59,333

8,570

575,734

DEPRECIATION

At 31 January 2024

11,669

146,516

24,763

4,283

187,231

Charge for year

16,806

64,463

11,389

2,655

95,313

Eliminated on disposal

(810

)

-

(10,984

)

(683

)

(12,477

)

At 30 January 2025

27,665

210,979

25,168

6,255

270,067

NET BOOK VALUE

At 30 January 2025

50,405

218,782

34,165

2,315

305,667

At 30 January 2024

39,180

143,187

18,070

2,148

202,585

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

Additions

11,000

35,500

46,500

At 30 January 2025

11,000

35,500

46,500

DEPRECIATION

Charge for year

2,750

8,875

11,625

At 30 January 2025

2,750

8,875

11,625

NET BOOK VALUE

At 30 January 2025

8,250

26,625

34,875

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

69,489

58,841

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

32,143

17,143

Hire purchase contracts

10,125

-

Trade creditors

73,504

26,222

Taxation and social security

11,922

30,875

Other creditors

336,828

300,730

464,522

374,970

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

91,286

51,429

Hire purchase contracts

20,958

-

112,244

51,429

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

2,381

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

31,083

-

Hire purchase creditors are secured on the related fixed assets.

9.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £28,694 (2024: £3,677). This financial commitment represents the total amount of payments remaining on leases ending in 2029.