FRS102 1A Filleted


Company registration number:						11448414
Castle Carpentry & Building Contractors Ltd

Balance sheet
as at 31 July 2025

		2025		2024
	Note	£	£	£	£
Fixed assets
Tangible assets	4	518,265		98,177
			518,265		98,177
Current assets
Stocks		64,612		43,253
Debtors		56,836		101,031
Cash at bank and in hand		20,356		36,847
			141,804		181,131
Creditors: amounts falling due within one year			(299,657)		(167,294)
Net current (liabilities)/assets			(157,853)		13,837
Total assets less current liabilities			360,412		112,014
Creditors: Amounts falling due after more than one year	5		(222,313)		(8,334)
Provisions for liabilities			(20,572)		(18,653)
NET ASSETS			117,527		85,027

Capital and reserves
Called up share capital			2		2
Profit and loss account			117,525		85,025
TOTAL EQUITY			117,527		85,027


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 July 2025.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

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Castle Carpentry & Building Contractors Ltd

Notes to the financial statements
for the year ended 31 July 2025


1	Company information

	Castle Carpentry & Building Contractors Ltd is a private company registered in England and Wales. Its registered number is 11448414. The company is limited by shares. Its registered office is 9 Bryony Gardens, Gillingham, Dorset, SP8 4TR.

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 historic cost convention.

	Going concern
	In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

	Tangible fixed assets
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Land and buildings:
	Freehold property	-	2% reducing balance
	Plant and machinery etc.:
	Plant and machinery	-	25% reducing balance
	Fixtures & fittings	-	25% reducing balance
	Motor vehicles	-	25% reducing balance
	Computer equipment	-	25% reducing balance

	Stocks
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

	Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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Castle Carpentry & Building Contractors Ltd

Notes to the financial statements - continued
for the year ended 31 July 2025

2	Accounting policies - continued

	Taxation
	Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 balance sheet date.

	Deferred taxation
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

	Retirement benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.

3	Average number of employees

	During the year the average number of employees was 10 (2024 - 6).

4	Tangible fixed assets

		Land and buildings	Plant and machinery etc.	Totals
		£	£	£
	Cost
	At 1 August 2024	-	209,571	209,571
	Additions	418,359	46,187	464,546
	At 31 July 2025	418,359	255,758	674,117

	Depreciation
	At 1 August 2024	-	111,394	111,394
	Charge for year	8,367	36,091	44,458
	At 31 July 2025	8,367	147,485	155,852


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	Company registration number:		11448414
	Castle Carpentry & Building Contractors Ltd

	Balance sheet - continued
	as at 31 July 2025

	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 Profit and loss account has not been delivered to the Registrar.

	Signed by:

	Mr R Hughes, Director
	15 January 2026

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	Company registration number:	11448414

	Unaudited financial statements
	for the year ended 31 July 2025
	for
	Castle Carpentry & Building Contractors Ltd


	Pages for filing with the Registrar