Castlerigg Consulting Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06747285

Castlerigg Consulting Limited

Filleted Unaudited Financial Statements

31 October 2025

Castlerigg Consulting Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		417,068	357,589

Current assets

Debtors	6	183,290	92,158
Cash at bank and in hand		634,573	289,614
		---------	---------
		817,863	381,772

Creditors: amounts falling due within one year	7	319,730		153,193
		---------		---------
Net current assets			498,133	228,579
			---------	---------
Total assets less current liabilities			915,201	586,168

Provisions

Taxation including deferred tax	38,251	23,382
	---------	---------
Net assets	876,950	562,786
	---------	---------

Capital and reserves

Called up share capital	20	15
Profit and loss account	876,930	562,771
	---------	---------
Shareholders funds	876,950	562,786
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Castlerigg Consulting Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 1 June 2026 , and are signed on behalf of the board by:

Mrs L A Holroyd	Mr J F Blacklock
Director	Director

Company registration number: 06747285

Castlerigg Consulting Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Suite 1 Telford House, Warwick Road, Carlisle, Cumbria, CA1 2BT.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

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.

Tangible assets

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.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	25% reducing balance
Motor vehicles	-	25% reducing balance
Computer equipment	-	33% straight line

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2024: 5 ).

5. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Computer equipment	Total
	£	£	£	£	£	£
Cost
At 1 Nov 2024	264,063	498	103,144	51,495	4,332	423,532
Additions	–	1,500	33,278	72,850	4,138	111,766
Disposals	–	–	( 313)	–	( 1,061)	( 1,374)
	---------	-------	---------	---------	-------	---------
At 31 Oct 2025	264,063	1,998	136,109	124,345	7,409	533,924
	---------	-------	---------	---------	-------	---------
Depreciation
At 1 Nov 2024	–	125	50,793	12,874	2,151	65,943
Charge for the year	–	468	21,383	27,868	2,470	52,189
Disposals	–	–	( 215)	–	( 1,061)	( 1,276)
	---------	-------	---------	---------	-------	---------
At 31 Oct 2025	–	593	71,961	40,742	3,560	116,856
	---------	-------	---------	---------	-------	---------
Carrying amount
At 31 Oct 2025	264,063	1,405	64,148	83,603	3,849	417,068
	---------	-------	---------	---------	-------	---------
At 31 Oct 2024	264,063	373	52,351	38,621	2,181	357,589
	---------	-------	---------	---------	-------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	183,290	92,158
	---------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	17,000	3,637
Corporation tax	220,091	100,444
Social security and other taxes	82,639	48,517
Other creditors	–	595
	---------	---------
	319,730	153,193
	---------	---------

8. Related party transactions

The company was under the control of Mr J F Blacklock and Miss L A Holroyd throughout the current and previous year. Mr Blacklock & Miss Holroyd are the only company directors and each holds 50% of the issued share capital collectively with family members. During the year dividends of £ 390,723 (2024 - £191,203) were paid to the shareholders.