Wray Castle Group Limited - Filleted accounts

Registered number

11914277

Wray Castle Group Limited

Filleted Accounts

31 March 2025

Wray Castle Group Limited
Registered number:		11914277
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		950			950

Current assets
Debtors	4	75,211			14,434
Cash at bank and in hand		47,729			84,019
		122,940			98,453

Creditors: amounts falling due within one year	5	(49,590)			(29,414)

Net current assets			73,350			69,039

Net assets			74,300			69,989

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			73,300			68,989

Shareholders' funds			74,300			69,989

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Fraser Mark Curley
Director
Approved by the board on 27 November 2025

Wray Castle Group Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	2		2


3	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 April 2024			950

	At 31 March 2025			950


4	Debtors	2025		2024
£			£

	Trade debtors	11,189		-
	Amounts owed by group undertakings and undertakings in which the company has a participating interest	64,022		14,434
		75,211		14,434


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	45,746		4,958
	Amounts owed to group undertakings and undertakings in which the company has a participating interest	-		18,173
	Taxation and social security costs	(8,071)		(1,632)
	Other creditors including amounts owed to Directors	11,915		7,915
		49,590		29,414


6	Related party transactions

	Transactions with entities in which the entity itself had a participating interest.

	During the year the company maintained intercompany accounts with Wray Castle Training Limited, Wray Castle Consulting Limited and Wray Castle Limited. At the year end the company was owed £64,022 (2024 : company owed £3,738)

	Transactions with the entity's directors

	During the year the directors maintained company accounts with the company. At the year end the company owed the Directors £5,956 (2024 : £5,956)
7	Other information

	Wray Castle Group Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Bridge Mills
	Stramongate
	Kendal
	Cumbria
	LA9 4UB