Caisteal Properties Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15976001

		2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		1,667
Investment Properties	5		260,453

			262,120
CURRENT ASSETS
Debtors	6	2,645
Cash at bank and in hand		9,950

		12,595
Creditors: Amounts Falling Due Within One Year	7	(108,591 )

NET CURRENT ASSETS (LIABILITIES)			(95,996 )

TOTAL ASSETS LESS CURRENT LIABILITIES			166,124

Creditors: Amounts Falling Due After More Than One Year	8		(169,443 )

NET LIABILITIES			(3,319 )

CAPITAL AND RESERVES
Called up share capital	9		100
Profit and Loss Account			(3,419 )

SHAREHOLDERS' FUNDS			(3,319)

Page 1

Page 2

Caisteal Properties Ltd

Balance Sheet (continued)

As At 30 September 2025

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P G Grealish

Director

24/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Caisteal Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15976001 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents rents receivable on investment properties for the accounting period.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% on reducing balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 24 September 2024	-
Additions	2,000

As at 30 September 2025	2,000

Depreciation
As at 24 September 2024	-
Provided during the period	333

As at 30 September 2025	333

Net Book Value
As at 30 September 2025	1,667

As at 24 September 2024	-

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Caisteal Properties Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Investment Property

	2025
	£
Fair Value
As at 24 September 2024	-
Additions	260,803
Other	(350 )

As at 30 September 2025	260,453

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2025
	£
Cost	260,453

The property was purchased in January 2025 and has not been revalued at the year-end September 2025. The director does not believe the market value would have changed in this period.

6. Debtors

	2025
	£
Due within one year
Other debtors	2,645

7. Creditors: Amounts Falling Due Within One Year

	2025
	£
Other creditors	108,591

8. Creditors: Amounts Falling Due After More Than One Year

	2025
	£
Other loans	169,443

9. Share Capital

	2025
	£
Allotted, Called up and fully paid	100

10. Related Party Transactions

LLFM CAPITAL PTE. LTD.

A company which has a 40% shareholding in Caisteal Properties Ltd

Amount due to related party at the balance sheet date is £169,443

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