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COMPANY REGISTRATION NUMBER: SC514632

Castle Developments (Dundee) Ltd

Filleted Unaudited Financial Statements

30 September 2025

Castle Developments (Dundee) Ltd

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Current Assets

Debtors | 5 | 109,950 |  | 109,950
Cash at bank and in hand | 7 |  | 8
| --------- |  | ---------
| 109,957 |  | 109,958

Creditors: amounts falling due within one year | 6 | 10,899 |  | 9,999
| --------- |  | ---------
Net Current Assets |  | 99,058 | 99,959
|  | -------- | --------
Total Assets Less Current Liabilities |  | 99,058 | 99,959

Creditors: amounts falling due after more than one year | 7 |  | 129,402 | 129,697
|  | --------- | ---------
Net Liabilities |  | ( 30,344) | ( 29,738)
|  | --------- | ---------

Capital and Reserves

Called up share capital |  | 4 | 4
Profit and loss account |  | ( 30,348) | ( 29,742)
|  | -------- | --------
Shareholders Deficit |  | ( 30,344) | ( 29,738)
|  | -------- | --------

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 income and retained earnings has not been delivered.
For the year ending 30 September 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 .
These financial statements were approved by the board of directors and authorised for issue on 16 June 2026 , and are signed on behalf of the board by:

Mr A Clark |
Director |

Company registration number: SC514632

Castle Developments (Dundee) Ltd

Notes to the Financial Statements

Year Ended 30 September 2025
1. General Information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Dundee One, River Court, 5 West Victoria Dock Road, Dundee, DD1 3JT, Scotland.
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.
Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity. Compound instruments Compound instruments comprise both a liability and an equity component. At date of issue, the fair value of the liability component is estimated using the prevailing market interest rate for a similar debt instrument. The liability component is accounted for as a financial liability. The residual is the difference between the net proceeds of issue and the liability component (at time of issue). The residual is the equity component, which is accounted for as an equity instrument. The interest expense on the liability component is calculated applying the effective interest rate for the liability component of the instrument. The difference between this amount and any repayments is added to the carrying amount of the liability in the balance sheet.
4. Employee Numbers
The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).
5. Debtors

| 2025 | 2024
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 109,950 | 109,950
| --------- | ---------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 9,999 | 9,999
Other creditors | 900 | –
| -------- | -------
| 10,899 | 9,999
| -------- | -------

Bank borrowings relate to the bounce back loan scheme and are fully covered by a government backed guarantee.
7. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 1,667 | 6,667
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 127,735 | 123,030
| --------- | ---------
| 129,402 | 129,697
| --------- | ---------

Bank borrowings relate to the bounce back loan scheme and are fully covered by a government backed guarantee.
8. Related Party Transactions
The company is a wholly owned subsidiary of Castle Developments (Holdings) Limited. Included within other debtors is a balance of £109,950 (2024 - £109,950) due from Castle Developments (Holdings) Limited. The balance is unsecured, interest free and has no fixed terms of repayment. Also, included within other creditors is a balance due to Longhaugh Developments Limited of £24,553 (2024 - £19,848), a company owned by Castle Developments (Holdings) Limited. Net advances of £4,705 made during the year. The balance is unsecured, interest free and has no fixed terms of repayment. Included within other creditors is a balance due to Fairmuir Developments Limited of £102,083 (2024 - £102,083), a company owned by Castle Developments (Holdings) Limited. The balance is unsecured, interest free and has no fixed terms of repayment. Additionally, included within other creditors is a balance due to Greystone Estates (Dundee) Limited of £1,099 (2024 - £1,099), a company owned by Castle Developments (Holdings) Limited. The balance is unsecured, interest free and has no fixed terms of repayment.
9. Controlling Party
The ultimate controlling party during the year was Castle Developments Holdings Limited, a company registered in Scotland.