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REGISTERED NUMBER: 03037542 (England and Wales)

| Castle Plan Limited |

| Unaudited Financial Statements |

| For The Year Ended 30 June 2025 |

| Castle Plan Limited (Registered number: 03037542) |

Contents of the Financial Statements

For The Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Abridged Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| Castle Plan Limited |

Company Information

For The Year Ended 30 June 2025

| DIRECTORS: | A Stephenson

| P A Stephenson

| SECRETARY: | A Stephenson

| REGISTERED OFFICE: | 2 West Parade Road

| Scarborough

| North Yorkshire

| YO12 5ED

| REGISTERED NUMBER: | 03037542 (England and Wales)

| ACCOUNTANTS: | Ingham & Co.

| Chartered Accountants

| George Stanley House

| 2 West Parade Road

| Scarborough

| North Yorkshire

| YO12 5ED

| BANKERS: | HSBC Bank plc

| 33 St Nicholas Street

| Scarborough

| North Yorkshire

| YO11 2HN

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Castle Plan Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Castle Plan Limited for the year ended 30 June 2025 which comprise the Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Castle Plan Limited, as a body, in accordance with the terms of our engagement letter dated 12 December 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Castle Plan Limited and state those matters that we have agreed to state to the Board of Directors of Castle Plan Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Castle Plan Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Castle Plan Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Castle Plan Limited. You consider that Castle Plan Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Castle Plan Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ingham & Co.

Chartered Accountants

George Stanley House

2 West Parade Road

Scarborough

North Yorkshire

YO12 5ED

16 March 2026

| Castle Plan Limited (Registered number: 03037542) |

Abridged Balance Sheet

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 618,795 |  | 637,398 |  |

Investments | 5 | 2 |  | 2 |  |

Investment property | 6 | 930,000 |  | 930,000 |  |

1,548,797 |  | 1,567,400 |  |

CURRENT ASSETS

Stocks | 7,821 |  | 5,859 |  |

Debtors | 7 | 438,904 |  | 470,131 |  |

Cash at bank | 437,146 |  | 467,396 |  |

883,871 |  | 943,386 |  |

CREDITORS

Amounts falling due within one year | 53,030 |  | 105,007 |  |

NET CURRENT ASSETS | 830,841 |  | 838,379 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,379,638 |  | 2,405,779 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (396,049 | ) | (402,360 | ) |

PROVISIONS FOR LIABILITIES | (126,509 | ) | (126,532 | ) |

NET ASSETS | 1,857,080 |  | 1,876,887 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,856,980 |  | 1,876,787 |  |

SHAREHOLDERS' FUNDS | 1,857,080 |  | 1,876,887 |  |

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

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

| Castle Plan Limited (Registered number: 03037542) |

Abridged Balance Sheet - continued

30 June 2025

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 Balance Sheet for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 16 March 2026 and were signed on its behalf by:

A Stephenson - Director

P A Stephenson - Director

| Castle Plan Limited (Registered number: 03037542) |

Notes to the Financial Statements

For The Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Castle Plan Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

| Preparation of consolidated financial statements

| The financial statements contain information about Castle Plan Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated 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.

| Freehold property | - | 2% on cost

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment properties let to group companies are included in freehold property at original cost and depreciated in accordance with the above depreciation policy.

| Investment properties let to third parties are shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

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

| 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 balance sheet date.

| Castle Plan Limited (Registered number: 03037542) |

Notes to the Financial Statements - continued

For The Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| 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 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 1,001,979 |  |

| DEPRECIATION

| At 1 July 2024 | 364,581 |  |

| Charge for year | 18,603 |  |

| At 30 June 2025 | 383,184 |  |

| NET BOOK VALUE

| At 30 June 2025 | 618,795 |  |

| At 30 June 2024 | 637,398 |  |

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 2 |  |

| NET BOOK VALUE

| At 30 June 2025 | 2 |  |

| At 30 June 2024 | 2 |  |

| Castle Plan Limited (Registered number: 03037542) |

Notes to the Financial Statements - continued

For The Year Ended 30 June 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024

| and 30 June 2025 | 930,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | 930,000 |  |

| At 30 June 2024 | 930,000 |  |

| Fair value at 30 June 2025 is represented by:

£ |

| Valuation in 2011 | 153,233 |  |

| Valuation in 2012 | (30,000 | ) |

| Valuation in 2013 | (28,473 | ) |

| Valuation in 2014 | (18,532 | ) |

| Valuation in 2017 | (1,640 | ) |

| Valuation in 2018 | (54,356 | ) |

| Valuation in 2021 | 70,000 |  |

| Valuation in 2022 | 25,000 |  |

| Valuation in 2024 | 258,926 |  |

| Cost | 555,842 |  |

930,000 |  |

| If investment properties had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 555,842 |  | 555,842 |  |

| Investment properties were valued on an open market basis on 30 June 2025 by A Stephenson (Director) .

7. | DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 39,824 |  | 41,880 |  |

| Amounts owing to group companies are payable on demand and interest is charged at either 1% or 3%.

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

2025 | 2024 |

£ | £ |

| Repayable by instalments

| Bank loans repayable after more than five years | 13,906 |  | 22,552 |  |

| Castle Plan Limited (Registered number: 03037542) |

Notes to the Financial Statements - continued

For The Year Ended 30 June 2025

9. | SECURED DEBTS

| Bank loans amounting to £52,981 (2024 - £58,726) are secured by legal charges over the company's freehold properties.

10. | CONTINGENT LIABILITIES

| The company has provided security against borrowings by subsidiary companies. The subsidiary companies' secured borrowings at 30 June 2025 were £31,455 (2024 - £59,546). The directors do not anticipate any claim being made on the security given.

11. | TRANSACTIONS WITH DIRECTORS

| The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025 | 2024 |

£ | £ |

| P A Stephenson

| Balance outstanding at start of year | 124,088 |  | - |  |

| Amounts advanced | 11,248 |  | 124,088 |  |

| Amounts repaid | (17,340 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 117,996 |  | 124,088 |  |

| The loan to the director is interest free and repayable on demand.

12. | RELATED PARTY DISCLOSURES

| The company owns freehold properties which are occupied by Beevers Whitby Limited for no consideration. Beevers Whitby Limited is a wholly owned subsidiary undertaking.