REGISTERED NUMBER: 02972752 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

CASTLETON ACCOUNTANCY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P T Felman

Mr S F Cox

SECRETARY:

Mr S F Cox

REGISTERED OFFICE:

Fairway House

Links Business Park

St.Mellons

Cardiff

South Glamorgan

CF3 0LT

REGISTERED NUMBER:

02972752 (England and Wales)

BANKERS:

Barclays Bank Plc

Corporate Banking Centre

Ty Glas Avenue

Llanishen

Cardiff

CF14 5LT

CURRENT ASSETS

Debtors

4

368,286

349,156

Cash at bank

2,031

195

370,317

349,351

CREDITORS

Amounts falling due within one year

5

(17,244

)

(16,536

)

NET CURRENT ASSETS

353,073

332,815

TOTAL ASSETS LESS CURRENT LIABILITIES

353,073

332,815

CAPITAL AND RESERVES

Called up share capital

300,000

300,000

Retained earnings

53,073

32,815

SHAREHOLDERS' FUNDS

353,073

332,815

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

Mr P T Felman - Director

1.	STATUTORY INFORMATION

Castleton Accountancy Limited 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.

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 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.

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 9 (2024 - 9 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

73,180

69,900

Due from related businesses

295,106

279,256

368,286

349,156

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

4,753

4,729

Social security and other taxes

10,385

9,395

Other creditors

1,881

2,173

Accrued expenses

225

239

17,244

16,536

6.	RELATED PARTY DISCLOSURES

Included in other debtors is an amount of £295,106 (2024 - £279,256) due from Hayvenhursts Limited. The amount represents loans to the company and does not represent any trading balances. Mr P.T. Felman and Mr S.F. Cox are directors of Hayvenhursts Limited.

7.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking is Hayvenhursts Limited who owns 100% of the equity in Castleton.

The ultimate controlling party is Mr P. Felman.