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REGISTERED NUMBER: 13096195 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Castori Properties Ltd

Castori Properties Ltd (Registered number: 13096195)

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

Statement of Financial Position | 1 |

Notes to the Financial Statements | 3 |

Castori Properties Ltd (Registered number: 13096195)

Statement of Financial Position

31 December 2024

| 31.12.24 | 31.12.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 100 |  | 100 |  |

Investment property | 5 | 509,838 |  | 507,851 |  |

509,938 |  | 507,951 |  |

CURRENT ASSETS

Debtors | 6 | 1,028 |  | 751 |  |

Cash at bank | 12,335 |  | 15,734 |  |

13,363 |  | 16,485 |  |

CREDITORS

Amounts falling due within one year | 7 | 21,626 |  | 15,464 |  |

NET CURRENT (LIABILITIES)/ASSETS | (8,263 | ) | 1,021 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 501,675 |  | 508,972 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (464,070 | ) | (462,098 | ) |

PROVISIONS FOR LIABILITIES | (9,435 | ) | (8,769 | ) |

NET ASSETS | 28,170 |  | 38,105 |  |

Castori Properties Ltd (Registered number: 13096195)

Statement of Financial Position - continued

31 December 2024

| 31.12.24 | 31.12.23 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Fair value reserve | 11 | 66,397 |  | 60,473 |  |

Retained earnings | (38,327 | ) | (22,468 | ) |

SHAREHOLDERS' FUNDS | 28,170 |  | 38,105 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 3 December 2025 and were signed on its behalf by:

Ms Angela Snip - Director

Castori Properties Ltd (Registered number: 13096195)

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Castori Properties Ltd 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: | 13096195

| Registered office: | 01 Meadlake Place

| Thorpe Lea Road

| Egham

| Surrey

| TW20 8HE

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents the fair value of rent received or receivable from the investment properties, excluding discounts, rebates, value added tax and other sales taxes.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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 statement of financial position date.

Castori Properties Ltd (Registered number: 13096195)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2023 - 2 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakin

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 100 |  |

| NET BOOK VALUE

| At 31 December 2024 | 100 |  |

| At 31 December 2023 | 100 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2024 | 507,851 |  |

| Additions | (4,420 | ) |

| Revaluations | 6,407 |  |

| At 31 December 2024 | 509,838 |  |

| NET BOOK VALUE

| At 31 December 2024 | 509,838 |  |

| At 31 December 2023 | 507,851 |  |

Castori Properties Ltd (Registered number: 13096195)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

5. | INVESTMENT PROPERTY - continued

| Fair value at 31 December 2024 is represented by:

£ |

| Valuation in 2021 | 4,862 |  |

| Valuation in 2022 | 1,200 |  |

| Valuation in 2023 | 63,363 |  |

| Valuation in 2024 | 6,407 |  |

| Cost | 434,006 |  |

509,838 |  |

| Investment property situated at 59 Westmorland Avenue, Blackpool, FY1 5PG is under a charge from Castle Trust Capital PLC. The charge was created on 31 March 2022.

| Investment property situated at 200 Bridgend road, Maesteg, CF34 0NA is under a charge from Hampshire Trust Bank PLC. The charge was created on 19 December 2023.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Amounts owed by group undertakings | 555 |  | 555 |  |

| Other debtors | 473 |  | 196 |  |

1,028 |  | 751 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Other creditors | 21,626 |  | 15,464 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Bank loans | 296,820 |  | 296,820 |  |

| Other creditors | 167,250 |  | 165,278 |  |

464,070 |  | 462,098 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 296,820 |  | 296,820 |  |

Castori Properties Ltd (Registered number: 13096195)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.24 |  | 31.12.23

£ | £ |

| Bank loans | 296,820 |  | 296,820 |  |

| The loan amounting to £91,800 is secured by the way of charge on the property situated at 9 Westmorland Avenue, Blackpool, FY1 5PG (disclosed as investment property). The charge was created in the name of Castle Trust Capital PLC on 31 March 2022.

| The loan amounting to £205,020 is secured by the way of charge on the property situated at 200 Bridgend road, Maesteg, CF34 0NA (disclosed as investment property). The charge was created in the name of PLC Hampshire Trust Bank PLC on 19 December 2023.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.24 |  | 31.12.23

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 January 2024 | 60,473 |  |

| Transfer to/from reserves | 5,924 |  |

| At 31 December 2024 | 66,397 |  |

12. | RELATED PARTY DISCLOSURES

| The company owes £84,223 including €100,317 (2023: £83,237 including €95,317) to its director, Mr Daniel Van Der Kleij who is also a 50% shareholder of the company as at accounting year end date.

| The company owes £84,223 including €100,317 (2023: £83,237 including €95,317) to its director, Ms Angela Snip who is also a 50% shareholder of the company as at accounting year end date.