Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 false 2024-09-01 false No description of principal activity 4 4 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC640008 2024-09-01 2025-08-31 SC640008 2023-09-01 2024-08-31 SC640008 2025-08-31 SC640008 2024-08-31 SC640008 c:Director2 2024-09-01 2025-08-31 SC640008 d:Buildings d:ShortLeaseholdAssets 2024-09-01 2025-08-31 SC640008 d:Buildings d:ShortLeaseholdAssets 2025-08-31 SC640008 d:Buildings d:ShortLeaseholdAssets 2024-08-31 SC640008 d:PlantMachinery 2024-09-01 2025-08-31 SC640008 d:PlantMachinery 2025-08-31 SC640008 d:PlantMachinery 2024-08-31 SC640008 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC640008 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC640008 d:CurrentFinancialInstruments 2025-08-31 SC640008 d:CurrentFinancialInstruments 2024-08-31 SC640008 d:Non-currentFinancialInstruments 2025-08-31 SC640008 d:Non-currentFinancialInstruments 2024-08-31 SC640008 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 SC640008 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 SC640008 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 SC640008 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 SC640008 d:ShareCapital 2025-08-31 SC640008 d:ShareCapital 2024-08-31 SC640008 d:RetainedEarningsAccumulatedLosses 2025-08-31 SC640008 d:RetainedEarningsAccumulatedLosses 2024-08-31 SC640008 c:OrdinaryShareClass1 2024-09-01 2025-08-31 SC640008 c:OrdinaryShareClass1 2025-08-31 SC640008 c:OrdinaryShareClass1 2024-08-31 SC640008 c:FRS102 2024-09-01 2025-08-31 SC640008 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC640008 c:FullAccounts 2024-09-01 2025-08-31 SC640008 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC640008 d:WithinOneYear 2025-08-31 SC640008 d:WithinOneYear 2024-08-31 SC640008 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC640008 CASTLE PARK GUEST HOUSE LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
CASTLE PARK GUEST HOUSE LTD REGISTERED NUMBER: SC640008 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 147,491 |  | 175,360
|  |  | 147,491 |  | 175,360
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,720 |  | 2,864 |
Cash at bank and in hand |  | 11,108 |  | 58,574 |
|  | 12,828 |  | 61,438 |
Creditors: amounts falling due within one year | 6 | (26,203) |  | (27,145) |
Net current (liabilities)/assets |  |  | (13,375) |  | 34,293
Total assets less current liabilities |  |  | 134,116 |  | 209,653
Creditors: amounts falling due after more than one year | 7 |  | (110,000) |  | (200,000)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (21,785) |  | (28,198) |
|  |  | (21,785) |  | (28,198)
Net assets/(liabilities) |  |  | 2,331 |  | (18,545)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 2,231 |  | (18,645)
|  |  | 2,331 |  | (18,545)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
CASTLE PARK GUEST HOUSE LTD REGISTERED NUMBER: SC640008 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 March 2026.
Ian Marlee
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
CASTLE PARK GUEST HOUSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Castle Park Guest House Ltd is a private company limited by shars incorporated in Scotland. The registered office is 75 Gilmore Place, Edinburgh, EH3 9NU. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements. The future of the company is dependent upon the continued support of the directors who are the main creditors of the company.
| 2.3 | Turnover
Turnover is recognised at the fair value of the consideration received for goods and services provided in the normal course of business.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Leasehold improvements | - | 10% | straight line
|  |  |  | Plant and machinery | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
CASTLE PARK GUEST HOUSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Equity Instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company. Page 4
CASTLE PARK GUEST HOUSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.10 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.11 | Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
| 2.12 | Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
| 2.13 | Leases
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 5
CASTLE PARK GUEST HOUSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Tangible fixed assets
|  | Leasehold improvements | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 283,769 | 4,834 | 288,603
| Additions | - | 1,032 | 1,032
| At 31 August 2025 | 283,769 | 5,866 | 289,635
| Depreciation |  |  |
| At 1 September 2024 | 111,366 | 1,877 | 113,243
| Charge for the year on owned assets | 28,377 | 524 | 28,901
| At 31 August 2025 | 139,743 | 2,401 | 142,144
| Net book value |  |  |
| At 31 August 2025 | 144,026 | 3,465 | 147,491
| At 31 August 2024 | 172,403 | 2,957 | 175,360
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,536 | 2,699
| Prepayments and accrued income | 184 | 165
|  | 1,720 | 2,864
Page 6
CASTLE PARK GUEST HOUSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 16,425 | 16,936
| Other creditors | 5,313 | 6,005
| Accruals and deferred income | 4,465 | 4,204
|  | 26,203 | 27,145
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Long term directors' loan account | 110,000 | 200,000
|  | 110,000 | 200,000
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
9. | Operating lease commitments
| At 31 August 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Commited | 134,400 | 163,200
|  | 134,400 | 163,200
10. | Related party transactions
The director is of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C. Page 7