Castleway Investment Corporation LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC420782

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		320,000		320,000

			320,000		320,000
CURRENT ASSETS
Debtors	5	1,775		-

		1,775		-
Creditors: Amounts Falling Due Within One Year	6	(1,775 )		-

TOTAL ASSETS LESS CURRENT LIABILITIES			320,000		320,000

NET ASSETS ATTRIBUTABLE TO MEMBERS			320,000		320,000

REPRESENTED BY:
Equity
Members' other interests
Members' capital		320,000		320,000

			320,000		320,000

TOTAL MEMBERS' INTEREST
Members' other interests			320,000		320,000

			320,000		320,000

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Castleway Investment Corporation LLP

Balance Sheet (continued)

As At 5 April 2025

For the year ending 5 April 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr William Thomas

Designated Member

15/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Castleway Investment Corporation LLP is a limited liability partnership, incorporated in England & Wales, registered number OC420782 . The Registered Office is 44 The Pantiles, Tunbridge Wells, Kent, TN2 5TN.

2. Accounting Policies

2.1. Basis of Preparation of 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

The functional and presentational currency of the LLP is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

2.2. Going Concern Disclosure

After reviewing the LLP's forecasts and projections, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future. The LLP therefore continues to adopt the going concern basis in preparing its financial statements.

2.3. Significant judgements and estimations

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

2.5. Tangible Fixed Assets and Depreciation

Depreciation is provided at rates in order to write off each asset over its estimated useful life. Depreciation in respect of motor vehicles has not been charged, however, on the basis that the residual value exceeds the carrying

value of the asset.

Impairment of assets

Fixed assets are reviewed at each reporting date to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Plant & Machinery

Nil

2.6. Financial Instruments

Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, 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.

Such assets are subsequently carried at amortised cost, using the effective interest rate method.

Basic financial liabilities including trade and other payables 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 receipts discounted at a market rate of interest.

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

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Castleway Investment Corporation LLP

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

2.7. Provision for liabilities

Provisions are recognised when the LLP has a present obligation (legal or constructive) as a result of a past event, it is probable that the LLP will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 6 April 2024	320,000

As at 5 April 2025	320,000

Net Book Value
As at 5 April 2025	320,000

As at 6 April 2024	320,000

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1,775	-

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	1,775	-

7. Related Party Transactions

During the period a management charge of £1,775 (2024: £5,000) was charged to a company connected with key management personnel.

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