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Registered number: 12843062
Castal Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12843062
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,794 1,879
Investments 5 9,540,427 6,059,579
9,542,221 6,061,458
CURRENT ASSETS
Debtors 6 222,150 4,788
Cash at bank and in hand 9,436 9,838
231,586 14,626
Creditors: Amounts Falling Due Within One Year 7 (551 ) (550 )
NET CURRENT ASSETS (LIABILITIES) 231,035 14,076
TOTAL ASSETS LESS CURRENT LIABILITIES 9,773,256 6,075,534
NET ASSETS 9,773,256 6,075,534
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 9 3,317,677 -
Profit and Loss Account 6,455,479 6,075,434
SHAREHOLDERS' FUNDS 9,773,256 6,075,534
Page 1
Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Lawrence Cast
Director
15/01/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Castal Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12843062 . The registered office is 4th Floor, 18 Henrietta Street, London, WC2E 8QH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% reducing balance
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2024 4,381
Additions 513
As at 31 August 2025 4,894
Depreciation
As at 1 September 2024 2,502
Provided during the period 598
As at 31 August 2025 3,100
Net Book Value
As at 31 August 2025 1,794
As at 1 September 2024 1,879
Page 3
Page 4
5. Investments
Unlisted
£
Cost or Valuation
As at 1 September 2024 6,059,579
Additions 485,180
Disposals (330,396 )
Fair value adjustments 3,317,677
As at 31 August 2025 9,532,040
Provision
As at 1 September 2024 -
Added in period (8,387 )
As at 31 August 2025 (8,387 )
Net Book Value
As at 31 August 2025 9,540,427
As at 1 September 2024 6,059,579
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 222,150 4,788
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 -
Other creditors 550 550
551 550
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4
Page 5
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 September 2024 - 6,075,434
Profit for year - 420,045
Surplus on revaluation 3,317,677 -
Other comprehensive income for the year 3,317,677 -
Total comprehensive income for the year 3,317,677 420,045
Dividends paid - (40,000)
As at 31 August 2025 3,317,677 6,455,479
Page 5