Company Registration No. 00613123 (England and Wales)
CASTLETON GARAGE (DERBYSHIRE) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
CASTLETON GARAGE (DERBYSHIRE) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
4 - 6
CASTLETON GARAGE (DERBYSHIRE) LIMITED
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,230
1,369
Current assets
Debtors
4
2,948
3,163
Cash at bank and in hand
3,164
2,710
6,112
5,873
Creditors: amounts falling due within one year
5
(4,615)
(2,244)
Net current assets
1,497
3,629
Total assets less current liabilities
2,727
4,998
Creditors: amounts falling due after more than one year
6
(120,771)
(121,585)
Net liabilities
(118,044)
(116,587)
Capital and reserves
Called up share capital
7
1,000
1,000
Other reserves
2,776
2,776
Profit and loss reserves
(121,820)
(120,363)
Total equity
(118,044)
(116,587)
CASTLETON GARAGE (DERBYSHIRE) LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 November 2025 and are signed on its behalf by:
R Thorpe
Director
Company registration number 00613123 (England and Wales)
CASTLETON GARAGE (DERBYSHIRE) LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
£
£
£
£
Balance at 1 July 2023
1,000
2,776
(121,479)
(117,703)
Year ended 30 June 2024:
Profit and total comprehensive income
-
-
1,116
1,116
Balance at 30 June 2024
1,000
2,776
(120,363)
(116,587)
Year ended 30 June 2025:
Loss and total comprehensive income
-
-
(1,457)
(1,457)
Balance at 30 June 2025
1,000
2,776
(121,820)
(118,044)
CASTLETON GARAGE (DERBYSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
1
Accounting policies
Company information

Castleton Garage (Derbyshire) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Buxton Road, Castleton, Derbyshire, S33 8WP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The financial statements have been prepared on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. The accounts show net liabilities of £118,044 at 30 June 2025 (2024: £116,587) but this is after directors loans to the company of £120,771 (2024: £121,585). The directors have confirmed their continued support to the company and so they consider it appropriate to prepare the financial statements on the going concern basis.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold buildings
4 % straight line
Plant and machinery
10 % reducing balance
Fixtures and fittings
10 % reducing balance
Motor vehicles
25 % reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

CASTLETON GARAGE (DERBYSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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 company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
CASTLETON GARAGE (DERBYSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
3
Tangible fixed assets
Freehold buildings
Plant and machinery
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 July 2024 and 30 June 2025
7,317
31,685
2,123
6,750
47,875
Depreciation and impairment
At 1 July 2024
7,316
30,391
2,061
6,738
46,506
Depreciation charged in the year
1
129
6
3
139
At 30 June 2025
7,317
30,520
2,067
6,741
46,645
Carrying amount
At 30 June 2025
-
0
1,165
56
9
1,230
At 30 June 2024
1
1,294
62
12
1,369
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
2,948
3,163
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
3,190
2,244
Taxation and social security
25
-
0
Other creditors
1,400
-
0
4,615
2,244
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
120,771
121,585

Other creditors are loans made to the company from the Directors.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
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