Castleguard Shernhall St Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09727336 (England and Wales)

Unaudited Financial Statements

for the Period 1 September 2024 to 28 February 2026

for

Castleguard Shernhall St Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTORS:

J M R Hooker

M J Newson

SECRETARY:

M J Newson

REGISTERED OFFICE:

The Old School House Bridge Road

Hunton Bridge

Kings Langley

Hertfordshire

WD4 8SZ

REGISTERED NUMBER:

09727336 (England and Wales)

ACCOUNTANTS:

DUX Advisory Limited

Chartered Accountants

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

CURRENT ASSETS

Stocks

-

532,772

Debtors

4

13,586

14,246

Cash at bank

2,000

3,090

15,586

550,108

CREDITORS

Amounts falling due within one year

5

10,956

543,422

NET CURRENT ASSETS

4,630

6,686

TOTAL ASSETS LESS CURRENT LIABILITIES

4,630

6,686

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

4,628

6,684

4,630

6,686

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2026 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.

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 21 April 2026 and were signed on its behalf by:

J M R Hooker - Director

M J Newson - Director

1.	STATUTORY INFORMATION

Castleguard Shernhall St 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 period 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 balance sheet date.

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 period 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 period was 3 (2024 - 3 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

31.8.24

£

Trade debtors

92

50

Amounts owed by group undertakings

13,298

14,000

Other debtors

196

13,586

14,246

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

31.8.24

£

Trade creditors

-

1

Amounts owed to group undertakings

-

540,000

Taxation and social security

6,656

21

Other creditors

4,300

3,400

10,956

543,422

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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 28 February 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

DUX Advisory Limited

Chartered Accountants

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

21 April 2026