04557169 false general construction and civil engineering 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/2024-10-31 http://www.companieshouse.gov.uk/cd:CompanySecretary1 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-10-31 http://www.companieshouse.gov.uk/cd:Director1 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-10-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-10-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-10-31 http://www.companieshouse.gov.uk/2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/2024-10-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/2025-10-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 04557169
Castles Engineering Limited
ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
Prepared By:
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

Castles Engineering Limited

ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
DIRECTORS
P R Castles
SECRETARY
Mrs C Castles
REGISTERED OFFICE
The Hangar, Powhill
Kirkbride
Wigton
Cumbria
CA7 5LF
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 04557169
BANKERS
Barclays Bank plc
ACCOUNTANTS
NB Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

Castles Engineering Limited

ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

Castles Engineering Limited

BALANCE SHEET AT 31/10/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 2 |  |  |  | 189,259 |  |  |  | 206,000
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 21,436 |  |  |  | 24,090 |  |
Debtors |  | 4 |  | 37,231 |  |  |  | 123,924 |  |
Cash at bank and in hand |  |  |  | 1,387,429 |  |  |  | 1,181,009 |  |
|  |  |  | 1,446,096 |  |  |  | 1,329,023 |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 311,493 |  |  |  | 248,501 |  |
NET CURRENT ASSETS |  |  |  |  |  | 1,134,603 |  |  |  | 1,080,522
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 1,323,862 |  |  |  | 1,286,522
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 7 |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  |  | 1,323,762 |  |  |  | 1,286,422
SHAREHOLDERS' FUNDS |  |  |  |  |  | 1,323,862 |  |  |  | 1,286,522
For the year ending 31/10/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 10/03/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
P R Castles |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Castles Engineering Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/10/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Biomass Boiler |  | reducing balance 20%
Plant and Machinery |  | reducing balance 20%
Fixtures and Fittings |  | straight line 20%
Equipment |  | reducing balance 25%
Motor Vehicles |  | reducing balance 25%

1c. Investment Properties
Investment properties are included in the financial statements at fair value. No depreciation is charged on such property.

1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1f. Government Grants
Government grants are recognised in profit and loss in the year in which they are received.

Castles Engineering Limited

1g. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts. Turnover is recognised upon despatch of goods and provision of services.

2. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Investment |  | Biomass |  | Plant and |  | Fixtures |  |  |  |  |  |
|  | Properties |  | Boiler |  | Machinery |  | and Fittings |  | Equipment |  | Motor Vehicles |  | Total
|  | £ |  | £ |  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 01/11/2024 |  | 81,157 |  | 66,000 |  | 277,150 |  | 4,618 |  | 65,123 |  | 43,226 |  | 537,274
Additions |  | - |  | - |  | 1,000 |  | 1,400 |  | - |  | 22,999 |  | 25,399
Disposals |  | - |  | - |  | - |  | - |  | - |  | (24,080) |  | (24,080)
At 31/10/2025 |  | 81,157 |  | 66,000 |  | 278,150 |  | 6,018 |  | 65,123 |  | 42,145 |  | 538,593
Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 01/11/2024 |  | - |  | 58,913 |  | 212,599 |  | 4,031 |  | 33,130 |  | 22,601 |  | 331,274
Disposals |  | - |  | - |  | - |  | - |  | - |  | (10,159) |  | (10,159)
For the year |  | - |  | 1,417 |  | 13,110 |  | 435 |  | 7,998 |  | 5,259 |  | 28,219
At 31/10/2025 |  | - |  | 60,330 |  | 225,709 |  | 4,466 |  | 41,128 |  | 17,701 |  | 349,334
Net Book Amounts |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 31/10/2025 |  | 81,157 |  | 5,670 |  | 52,441 |  | 1,552 |  | 23,995 |  | 24,444 |  | 189,259
At 31/10/2024 |  | 81,157 |  | 7,087 |  | 64,551 |  | 587 |  | 31,993 |  | 20,625 |  | 206,000

3. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 21,436 |  | 24,090
|  |  |  | 21,436 |  | 24,090

4. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 36,238 |  | 122,884
Prepayments |  |  |  | 993 |  | 1,040
|  |  |  | 37,231 |  | 123,924

Castles Engineering Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 32,355 |  | 26,741
VAT |  |  |  | 19,755 |  | 14,718
Directors current account |  |  |  | 253,641 |  | 201,048
Trade creditors |  |  |  | 3,142 |  | 3,494
Accruals |  |  |  | 2,600 |  | 2,500
|  |  |  | 311,493 |  | 248,501

6. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 5 |  | 5

7. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100 Ordinary shares of £1 each |  |  |  | 100 |  | 100
|  |  |  | 100 |  | 100

8. RELATED PARTY TRANSACTIONS
During the year total dividends of £50,000 (2024 - £50,000) were paid to the director and owners with a participating interest.
At the balance sheet date the company owed £253,641 (2024 - £201,048) to the director. The loan is unsecured, interest free and repayable on demand.

9. ADDITIONAL INFORMATION
The company is a private company, limited by shares and registered in England & Wales.
The company's registered number is 04557169.
The company's registered office is The Hangar Powhill, Kirkbride, Wigton, CA7 5LF.