REGISTERED NUMBER: 05751299 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

CASTLE LODGE DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H J Boswell

Mrs M J Boswell

SECRETARY:

Mrs M J Boswell

REGISTERED OFFICE:

C/O Galloways Accounting

The Mill Building

31-35 Chatsworth Road

Worthing

West Sussex

BN11 1LY

REGISTERED NUMBER:

05751299 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

55,110

58,548

CURRENT ASSETS

Debtors

5

115,906

113,058

Cash at bank

354

13,106

116,260

126,164

CREDITORS

Amounts falling due within one year

6

52,723

64,619

NET CURRENT ASSETS

63,537

61,545

TOTAL ASSETS LESS CURRENT LIABILITIES

118,647

120,093

CREDITORS

Amounts falling due after more than one year

7

(3,414

)

(4,270

)

PROVISIONS FOR LIABILITIES

8

(529

)

(659

)

NET ASSETS

114,704

115,164

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

114,701

115,161

SHAREHOLDERS' FUNDS

114,704

115,164

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

H J Boswell - Director

Mrs M J Boswell - Director

1.	STATUTORY INFORMATION

Castle Lodge Developments 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 and rebates.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

5% on reducing balance

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

113,121

58,110

1,753

172,984

DEPRECIATION

At 1 April 2025

58,043

54,839

1,554

114,436

Charge for year

2,754

655

29

3,438

At 31 March 2026

60,797

55,494

1,583

117,874

NET BOOK VALUE

At 31 March 2026

52,324

2,616

170

55,110

At 31 March 2025

55,078

3,271

199

58,548

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

41,513

44,699

Other debtors

74,239

68,359

Prepayments

154

-

115,906

113,058

Other Debtors are inter-company loans subject to interest charges.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,078

1,300

Trade creditors

1,604

8,377

Tax

3,334

5,284

Other creditors

1,107

4,741

Directors' current accounts

1,175

2,750

Deferred income

41,512

39,933

Accrued expenses

2,913

2,234

52,723

64,619

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

1,078

1,300

Bank loans - 2-5 years

2,336

2,970

3,414

4,270

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Deferred Tax Brought Forward

659

1,081

Deferred Tax Provision Release

(130

)

(422

)

529

659

Deferred

tax

£

Balance at 1 April 2025

659

Provided during year

(130

)

Balance at 31 March 2026

529

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, H Boswell and M Boswell decreased their loan to the company. As at 31 March 2026, the company owed them £1,175 (2025: £2,750). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

10.	RELATED PARTY DISCLOSURES

During the year the company paid rent to the Directors of £6,500 for the land the site occupies (2025 £6,500).

11.	ULTIMATE CONTROLLING PARTY

The company is under the joint control of its directors. Together they own 66.66% of the allotted voting

share capital.