Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2025-01-01 false No description of principal activity 4 4 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09745746 2025-01-01 2025-12-31 09745746 2025-12-31 09745746 2024-01-01 2024-12-31 09745746 2024-12-31 09745746 c:Director1 2025-01-01 2025-12-31 09745746 c:Director2 2025-01-01 2025-12-31 09745746 c:Director3 2025-01-01 2025-12-31 09745746 c:Director4 2025-01-01 2025-12-31 09745746 c:RegisteredOffice 2025-01-01 2025-12-31 09745746 d:FreeholdInvestmentProperty 2025-12-31 09745746 d:FreeholdInvestmentProperty 2024-12-31 09745746 d:CurrentFinancialInstruments 2025-12-31 09745746 d:CurrentFinancialInstruments 2024-12-31 09745746 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 09745746 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09745746 d:ShareCapital 2025-12-31 09745746 d:ShareCapital 2024-12-31 09745746 d:RetainedEarningsAccumulatedLosses 2025-12-31 09745746 d:RetainedEarningsAccumulatedLosses 2024-12-31 09745746 c:FRS102 2025-01-01 2025-12-31 09745746 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09745746 c:FullAccounts 2025-01-01 2025-12-31 09745746 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09745746 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Company registration number: 09745746
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| CASTLE WORKS DEVELOPMENTS LIMITED
CASTLE WORKS DEVELOPMENTS LIMITED |  |
COMPANY INFORMATION
Directors | H W Bowden
| A P Bowden
| C Bowden
| V E Bowden
Registered number | 09745746
Registered office | 2nd Floor Midas House
| 62 Goldsworth Road
| Woking
| Surrey
| GU21 6LQ
Accountants | Menzies LLP
| Chartered Accountants
| 2nd Floor, Midas House
| 62 Goldsworth Road
| Woking
| Surrey
| GU21 6LQ
CASTLE WORKS DEVELOPMENTS LIMITED REGISTERED NUMBER:09745746 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 4,284,583 |  | 4,284,583
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 53,177 |  | 52,182 |
Cash at bank and in hand |  | 185,635 |  | 100,716 |
Creditors: amounts falling due within one year | 6 | (30,009) |  | (97,716) |
Net current assets |  |  | 208,803 |  | 55,182
Total assets less current liabilities |  |  | 4,493,386 |  | 4,339,765
Net assets |  |  | 4,493,386 |  | 4,339,765
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 4,493,385 |  | 4,339,764
|  |  | 4,493,386 |  | 4,339,765
Page 1
CASTLE WORKS DEVELOPMENTS LIMITED REGISTERED NUMBER:09745746 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 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 income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ H W Bowden
Director
Date: 30 March 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
CASTLE WORKS DEVELOPMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Castle Works Developments Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The Company's registered office address and principal place of business is disclosed on the Company information page. The company's functional and presentational currency is GBP. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The company's functional and presentational currency is sterling. Monetary amounts in these financial statements are rounded to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover from rental income is recognised on a straight line basis over the term of the relevant lease. Costs are recognised as they are incurred.
| 2.3 | Investment property
Investment property is carried at fair value determined annually by directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.4 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
| 2.5 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.6 | Taxation
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 reporting date in the countries where the Company operates and generates income. Page 3
CASTLE WORKS DEVELOPMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 4,284,583
| At 31 December 2025 | 4,284,583
The directors confirm the value shown above remains appropriate as at 31 December 2025.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 33,000 | 33,000
| Other debtors | 19,182 | 19,182
| Prepayments and accrued income | 995 | -
|  | 53,177 | 52,182
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 7,532 | 7,532
| Corporation tax | 11,094 | 80,227
| Other taxation and social security | 11,383 | 9,957
|  | 30,009 | 97,716
Page 4