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REGISTERED NUMBER: 01504062 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CASTLE CLAYSALES LIMITED

CASTLE CLAYSALES LIMITED (REGISTERED NUMBER: 01504062)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

| Page |

Statement of Financial Position | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 6

CASTLE CLAYSALES LIMITED (REGISTERED NUMBER: 01504062)

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 87,042 |  | 103,805 |  |

CURRENT ASSETS

Stocks | 15,300 |  | 13,000 |  |

Debtors | 5 | 645,120 |  | 583,436 |  |

Cash at bank and in hand | 231,363 |  | 202,033 |  |

891,783 |  | 798,469 |  |

CREDITORS

Amounts falling due within one year | 6 | (451,668 | ) | (370,613 | ) |

NET CURRENT ASSETS | 440,115 |  | 427,856 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 527,157 |  | 531,661 |  |

PROVISIONS FOR LIABILITIES | (10,722 | ) | (14,059 | ) |

NET ASSETS | 516,435 |  | 517,602 |  |

CAPITAL AND RESERVES

Called up share capital | 425 |  | 425 |  |

Capital redemption reserve | 346 |  | 346 |  |

Retained earnings | 515,664 |  | 516,831 |  |

516,435 |  | 517,602 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 CLAYSALES LIMITED (REGISTERED NUMBER: 01504062)

STATEMENT OF FINANCIAL POSITION - continued

31 DECEMBER 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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

The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

C M Rhodes - Director

CASTLE CLAYSALES LIMITED (REGISTERED NUMBER: 01504062)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Castle Claysales Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 01504062

| Registered office: | Florida Close

| Hot Lane Industrial Estate

| Stoke-On-Trent

| Staffordshire

| ST6 2DJ

| 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.

| JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| The judgements that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:

| ESTIMATED USEFUL LIVES AND RESIDUAL VALUES OF FIXED ASSETS

| As described in the notes to the financial statements, depreciation of tangible and intangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take into account estimated useful lives used by other companies operating in the sector and actual asset lives and residual values, as evidenced by disposals during the current and prior accounting periods

| REVENUE RECOGNITION

| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

CASTLE CLAYSALES LIMITED (REGISTERED NUMBER: 01504062)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Improvements to property | - | 20% on cost

| Plant and machinery | - | 20% reducing balance

| Fixtures and fittings | - | 50% on cost and 10% reducing balance

| Motor vehicles | - | 25% reducing balance

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be 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.

| FINANCIAL INSTRUMENTS

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

CASTLE CLAYSALES LIMITED (REGISTERED NUMBER: 01504062)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 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 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.

| DEFINED CONTRIBUTION PLANS

| Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

| When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 29,207 |  | 307,887 |  | 219,697 |  | 30,680 |  | 587,471 |  |

| Additions | - |  | - |  | 3,531 |  | - |  | 3,531 |  |

| At 31 December 2025 | 29,207 |  | 307,887 |  | 223,228 |  | 30,680 |  | 591,002 |  |

| DEPRECIATION

| At 1 January 2025 | 29,207 |  | 246,927 |  | 196,663 |  | 10,869 |  | 483,666 |  |

| Charge for year | - |  | 12,192 |  | 3,149 |  | 4,953 |  | 20,294 |  |

| At 31 December 2025 | 29,207 |  | 259,119 |  | 199,812 |  | 15,822 |  | 503,960 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 48,768 |  | 23,416 |  | 14,858 |  | 87,042 |  |

| At 31 December 2024 | - |  | 60,960 |  | 23,034 |  | 19,811 |  | 103,805 |  |

CASTLE CLAYSALES LIMITED (REGISTERED NUMBER: 01504062)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 284,155 |  | 238,093 |  |

| Other debtors | 360,965 |  | 345,343 |  |

645,120 |  | 583,436 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 287,294 |  | 217,385 |  |

| Taxation and social security | 126,321 |  | 124,254 |  |

| Other creditors | 38,053 |  | 28,974 |  |

451,668 |  | 370,613 |  |

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| C M Rhodes and J Rhodes

| Balance outstanding at start of year | 292,244 |  | 131,880 |  |

| Amounts advanced | 310,637 |  | 292,242 |  |

| Amounts repaid | (292,244 | ) | (131,878 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 310,637 |  | 292,244 |  |

| The advance is unsecured, repayable on demand and interest free.

8. | RELATED PARTY DISCLOSURES

| All transactions undertaken with connected companies are deemed to be conducted under normal market conditions and/or are not material.