Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2 No description of principal activity false 2024-10-01 false false true SC200880 2024-10-01 2025-09-30 SC200880 2023-10-01 2024-09-30 SC200880 2025-09-30 SC200880 2024-09-30 SC200880 c:Director3 2024-10-01 2025-09-30 SC200880 c:Director4 2024-10-01 2025-09-30 SC200880 c:RegisteredOffice 2024-10-01 2025-09-30 SC200880 d:CurrentFinancialInstruments 2025-09-30 SC200880 d:CurrentFinancialInstruments 2024-09-30 SC200880 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 SC200880 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC200880 d:ShareCapital 2025-09-30 SC200880 d:ShareCapital 2024-09-30 SC200880 d:RetainedEarningsAccumulatedLosses 2025-09-30 SC200880 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC200880 c:OrdinaryShareClass1 2024-10-01 2025-09-30 SC200880 c:OrdinaryShareClass1 2025-09-30 SC200880 c:OrdinaryShareClass1 2024-09-30 SC200880 c:FRS102 2024-10-01 2025-09-30 SC200880 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC200880 c:FullAccounts 2024-10-01 2025-09-30 SC200880 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC200880 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC200880 CASTLE MENZIES LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
CASTLE MENZIES LIMITED
COMPANY INFORMATION
DIRECTORS | Mr M McDiarmid
| Mrs K McDiarmid
REGISTERED NUMBER | SC200880
REGISTERED OFFICE | Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
CASTLE MENZIES LIMITED REGISTERED NUMBER:SC200880
STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
CURRENT ASSETS |  |  |  |  |
Stocks |  | 13,794 |  | 13,794 |
Cash at bank and in hand |  | 431 |  | 357 |
|  | 14,225 |  | 14,151 |
Creditors: amounts falling due within one year |  | (5,571) |  | (4,816) |
NET CURRENT ASSETS |  |  | 8,654 |  | 9,335
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,654 |  | 9,335
NET ASSETS |  |  | 8,654 |  | 9,335
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 50,001 |  | 50,001
Profit and loss account |  |  | (41,347) |  | (40,666)
|  |  | 8,654 |  | 9,335
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 June 2026.
Mrs K McDiarmid
Director
The notes on page 2 form part of these financial statements. Page 1
CASTLE MENZIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | GENERAL INFORMATION
Castle Menzies Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC200880. The registered office is Westby, 64 West High Street, Forfar DD8 1BJ. The principle place of business is Castle Menzies Farm, Aberfeldy, Perthshire PH15 2JD. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 5,071 | 4,316
| Accruals and deferred income | 500 | 500
|  | 5,571 | 4,816
5. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 50,001 (2024 - 50,001) Ordinary shares of £1.00 each | 50,001 | 50,001
Page 2