IRIS Accounts Production v25.4.12.37 SC080997 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC080997 2024-09-30 SC080997 2025-09-30 SC080997 2024-10-01 2025-09-30 SC080997 2023-09-30 SC080997 2023-10-01 2024-09-30 SC080997 2024-09-30 SC080997 ns15:Scotland 2024-10-01 2025-09-30 SC080997 ns14:PoundSterling 2024-10-01 2025-09-30 SC080997 ns10:Director1 2024-10-01 2025-09-30 SC080997 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC080997 ns10:SmallEntities 2024-10-01 2025-09-30 SC080997 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC080997 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 SC080997 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC080997 ns10:AbridgedAccounts 2024-10-01 2025-09-30 SC080997 ns10:Director4 2024-10-01 2025-09-30 SC080997 ns10:RegisteredOffice 2024-10-01 2025-09-30 SC080997 ns5:ShareCapital 2025-09-30 SC080997 ns5:ShareCapital 2024-09-30 SC080997 ns5:SharePremium 2025-09-30 SC080997 ns5:SharePremium 2024-09-30 SC080997 ns5:CapitalRedemptionReserve 2025-09-30 SC080997 ns5:CapitalRedemptionReserve 2024-09-30

REGISTERED NUMBER: SC080997 (Scotland)

Financial Statements For The Year Ended 30 September 2025

for

Castle Computer Services Ltd.

| Castle Computer Services Ltd. (Registered number: SC080997) |

Contents of the Financial Statements

For The Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| Castle Computer Services Ltd. |

Company Information

For The Year Ended 30 September 2025

| DIRECTORS: | A McDonald

| S Brown

| REGISTERED OFFICE: | Solais House

| 19 Phoenix Crescent

| Strathclyde Business Park

| Bellshill

| ML4 3NJ

| REGISTERED NUMBER: | SC080997 (Scotland)

| ACCOUNTANTS: | Robb Ferguson Chartered Accountants

| Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| Castle Computer Services Ltd. (Registered number: SC080997) |

Abridged Statement of Financial Position

30 September 2025

| 2025 |  | 2024

£ | £ |

CURRENT ASSETS

Debtors | 204,996 |  | 186,855 |  |

Cash at bank | 49 |  | 18,190 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 205,045 |  | 205,045 |  |

CAPITAL AND RESERVES

Called up share capital | 100,024 |  | 100,024 |  |

Share premium | 26,996 |  | 26,996 |  |

Capital redemption reserve | 78,025 |  | 78,025 |  |

SHAREHOLDERS' FUNDS | 205,045 |  | 205,045 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 March 2026 and were signed on its behalf by:

A McDonald - Director

| Castle Computer Services Ltd. (Registered number: SC080997) |

Notes to the Financial Statements

For The Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Castle Computer Services Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| The directors are of the opinion that the company can continue to meet its obligations as they fall due for the foreseeable future. As a consequence the directors have prepared the financial statements on the going concern basis.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in the statement of comprehensive income. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the statement of comprehensive income.

| 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.

| 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.

| Pension costs and other post-retirement benefits

| The company operated a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the statement of comprehensive income in the period to which they relate.

| Interest income

| Interest income is recognised in the Statement of Comprehensive Income using the effective interest method.

| Castle Computer Services Ltd. (Registered number: SC080997) |

Notes to the Financial Statements - continued

For The Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Finance costs

| Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | CONTINGENT LIABILITIES

| A cross guarantees exists between the company and GLAS Trust Corporation Limited. The contingent liability associated with this at 30 September 2025 is £15,750,000 (2024: £15,750,000).

| A second cross guarantees exists between the company and LDC (Managers) Limited.The contingent liability associated with this at 30 September 2025 is £30,250,959 (2024: £26,924,217).

5. | ULTIMATE CONTROLLING PARTY

| The company's immediate parent undertaking is Kick ICT Group Limited, a company registered in

| Scotland. There was no ultimate controlling party for the year to 30 September 2025.