BrightAccountsProduction v1.0.0 v1.0.0 2024-09-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is the management of the property and freehold of Castletown Beach Huts on behalf of the Castletown Beach Tenants. 5 March 2026 2 2 13552536 2025-08-31 13552536 2024-08-31 13552536 2023-08-31 13552536 2024-09-01 2025-08-31 13552536 2023-09-01 2024-08-31 13552536 uk-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13552536 uk-curr:PoundSterling 2024-09-01 2025-08-31 13552536 uk-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 13552536 uk-bus:AbridgedAccounts 2024-09-01 2025-08-31 13552536 uk-core:ShareCapital 2025-08-31 13552536 uk-core:ShareCapital 2024-08-31 13552536 uk-core:RetainedEarningsAccumulatedLosses 2025-08-31 13552536 uk-core:RetainedEarningsAccumulatedLosses 2024-08-31 13552536 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-08-31 13552536 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-08-31 13552536 uk-bus:FRS102 2024-09-01 2025-08-31 13552536 2024-09-01 2025-08-31 13552536 uk-bus:Director1 2024-09-01 2025-08-31 13552536 uk-bus:Director2 2024-09-01 2025-08-31 13552536 uk-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 xbrli:pure iso4217:GBP xbrli:shares

Castletown Beach Tenants Ltd

Abridged Unaudited Financial Statements

for the financial year ended 31 August 2025

Castletown Beach Tenants Ltd

Company Registration Number: 13552536

ABRIDGED BALANCE SHEET

as at 31 August 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Current Assets

Debtors |  |  | 23 |  | 23
Cash and cash equivalents |  |  | 2,503 |  | 4,146
|  |  | ───────── |  | ─────────
|  |  | 2,526 |  | 4,169
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (498) |  | (475)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 2,028 |  | 3,694
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 2,028 |  | 3,694
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 23 |  | 23
Income and expenditure account |  |  | 2,005 |  | 3,671
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 2,028 |  | 3,694
|  |  | ═════════ |  | ═════════
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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Income and Expenditure Account and Directors' Report.

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 5 March 2026 and signed on its behalf by

________________________________ |  |  | ________________________________
Mrs D Clark |  |  | Mr C Saunders
Director |  |  | Director

Castletown Beach Tenants Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

1. | General Information
| Castletown Beach Tenants Ltd is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 13552536. The registered office of the company is 7 King Street, Weymouth, Dorset, DT4 7BJ, United Kingdom which is also the principal place of business of the company. The principal activity of the company is the management of the property and freehold of Castletown Beach Huts on behalf of the Castletown Beach Tenants. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Income
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation
| Under Section 42 of the Landlord and Tenant Act 1987, the tenants fees are not chargeable to Corporation Tax, however any investment income will be inside the scope of Corporation Tax. Current tax represents the amount expected to be paid or recovered in respect of taxable income for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 2, (2024 - 2).
|  | 2025 | 2024
|  | Number | Number
| DIrector | 2 | 2
|  | ═════════ | ═════════

4. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 August 2025.

5. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.