Castles Estate Agents Hampshire Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12821075 (England and Wales)

Unaudited Financial Statements

for the Period 1 September 2024 to 28 February 2026

for

Castles Estate Agents Hampshire Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

22,226

30,513

CURRENT ASSETS

Debtors

5

173,364

89,718

Cash at bank

18,874

51,793

192,238

141,511

CREDITORS

Amounts falling due within one year

6

142,625

141,415

NET CURRENT ASSETS

49,613

96

TOTAL ASSETS LESS CURRENT
LIABILITIES

71,839

30,609

PROVISIONS FOR LIABILITIES

5,557

5,798

NET ASSETS

66,282

24,811

CAPITAL AND RESERVES

Called up share capital

145

Retained earnings

66,137

24,666

66,282

24,811

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

C R Tuson - Director

1.	STATUTORY INFORMATION

Castles Estate Agents Hampshire Ltd 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:

12821075

Registered office:

1 Castle Street

Portchester

Fareham

PO16 9QD

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.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the period 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 September 2024

64,213

4,343

68,556

Additions

-

1,187

At 28 February 2026

64,213

5,530

69,743

DEPRECIATION

At 1 September 2024

35,855

2,188

38,043

Charge for period

8,507

967

9,474

At 28 February 2026

44,362

3,155

47,517

NET BOOK VALUE

At 28 February 2026

19,851

2,375

22,226

At 31 August 2024

28,358

2,155

30,513

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

31.8.24

£

Trade debtors

660

4,080

Other debtors

172,704

85,638

173,364

89,718

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

31.8.24

£

Trade creditors

5,371

4,239

Taxation and social security

69,804

35,925

Other creditors

67,450

101,251

142,625

141,415

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 28 February 2026 and the year ended 31 August 2024:

28.2.26

31.8.24

£

G G Agar

Balance outstanding at start of period

36,161

3,832

Amounts advanced

87,836

50,893

Amounts repaid

(58,055

)

(18,564

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

65,942

36,161

C R Tuson

Balance outstanding at start of period

33,050

1,553

Amounts advanced

92,022

50,067

Amounts repaid

(58,450

)

(18,570

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

66,622

33,050

S A Wren

Balance outstanding at start of period

11,926

-

Amounts advanced

37,878

25,593

Amounts repaid

(36,179

)

(13,667

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

13,625

11,926

Included within other debtors are amounts due from the Directors as detailed above. These loans are undated, unsecured and repayable on demand.