Registration number: 12225647

Castleton Properties (Leeds) Ltd.

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 6

Castleton Properties (Leeds) Ltd.

(Registration number: 12225647)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Current assets
Debtors	5	1	1
Cash at bank and in hand		815,623	1,088,852
		815,624	1,088,853
Creditors: Amounts falling due within one year	6	(21,095)	(2,685)
Total assets less current liabilities		794,529	1,086,168
Creditors: Amounts falling due after more than one year	6	(790,648)	(1,084,308)
Net assets		3,881	1,860
Capital and reserves
Called up share capital		3	3
Retained earnings		3,878	1,857
Shareholders' funds		3,881	1,860

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 10 November 2025 and signed on its behalf by:
 

Mr M R Love Director

Castleton Properties (Leeds) Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the Board on 10 November 2025.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Castleton Properties (Leeds) Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Castleton Properties (Leeds) Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	33% straight line

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Castleton Properties (Leeds) Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 October 2024	979	979
At 30 September 2025	979	979
Depreciation
At 1 October 2024	979	979
At 30 September 2025	979	979
Carrying amount
At 30 September 2025	-	-

5

Debtors

Current	2025 £	2024 £
Other debtors	1	1
	1	1

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	495	1,965
Accruals and deferred income	20,600	720
	21,095	2,685

Castleton Properties (Leeds) Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	790,648	1,084,308

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	790,648	1,084,308