Cooling Castle Barn Limited

	Page
Strategic Report	1—2
Directors' Report	3—4
Independent Auditor's Report	5—8
Profit and Loss Account	9
Statement of Comprehensive Income	10
Balance Sheet	11—12
Statement of Changes in Equity	13
Statement of Cash Flows	14
Notes to the Statement of Cash Flows	15
Notes to the Financial Statements	16—25

The directors present their strategic report for the year ended 30 October 2025.

Principal Activity

The company's principal activity continues to be that of the provision of wedding and event venues and ancillary services.

Review of the Business

Our financial performance continues to demonstrate the strength and resilience of the business, although the past year brought renewed inflationary pressures that had a tangible impact on results. Despite these external headwinds, we have maintained a solid position as a going concern, underpinned by careful cost management, prudent investment, and a clear focus on long-term value creation. Turnover fell from £3,266,567 to £3,099,755 and profit before tax fell from £539,571 to £495,200.

We remain committed to delivering a high-quality product and service offering. A cornerstone of our strategy has been continued investment in our properties and facilities to ensure we meet and exceed customer expectations. By enhancing our environments and refining the customer experience, we seek to reinforce our market position and drive repeat engagement.

We have also maintained a strong emphasis on building relationships with existing clients while actively reaching new audiences. Through ongoing marketing efforts and a focus on understanding and adapting to shifting customer behaviours, we aim to foster brand loyalty and support sustainable growth. Our teams continue to explore innovative approaches to promotion, digital engagement, and customer experience.

Looking ahead, we will continue to prioritise investment in quality, innovation, and infrastructure. While economic conditions remain uncertain and inflation presents a continuing challenge, we are confident that our strategic approach leaves us well placed to weather volatility and capture growth opportunities in the evolving UK marketplace.

In summary, the business remains fundamentally sound. By focusing on customer satisfaction, investing in our estate, and adapting to market changes, we are well positioned to build on our achievements and secure a successful future.

Financial KPIs	Unit	2025	2024
Turnover	£	3,099,755	3,266,567
Profit before tax	£	495,200	539,571
Staff numbers		60	71

Page 1

Page 2

Cooling Castle Barn Limited

Strategic Report (continued)

For The Year Ended 30 October 2025

Principal Risks and Uncertainties

The company’s principal financial instruments comprise cash at bank, trade debtors, trade creditors, amounts due from and to related parties, directors’ loan balances and customer deposits/payments on account. The main risks arising from these financial instruments are credit risk, liquidity risk and cash flow risk. Credit risk is managed through regular monitoring of receivable balances and, where applicable, post-year-end recoveries. Liquidity and cash flow risk are managed through regular review of bank balances, forecast customer deposits, supplier payments, payroll and tax liabilities. The directors consider that the company has sufficient liquidity to meet liabilities as they fall due.

The company has a payment policy which ensures that sales income is received according to a set timescale before the event is due to take place. Deposits are also taken on booking and these are refundable on a discretionary basis should the event be cancelled.

Cashflow management is reviewed regularly to ensure that the company has sufficient balances to meet trade creditors, payroll costs and tax liabilities as they fall due.

On behalf of the board

Ms Rebecca Collins

Director

28th May 2026

Page 2

Page 3

Cooling Castle Barn Limited

Company No. 03541153

Directors' Report For The Year Ended 30 October 2025

Directors' Report

The directors present their report and the financial statements for the year ended 30 October 2025.

Future Developments

Looking ahead, we remain focused on maintaining stability and delivering high standards across all areas of our business. While we are not currently pursuing any active growth or expansion projects, we continue to invest in the quality of our core offering and the upkeep of our properties to ensure we remain competitive and responsive to customer expectations.

The broader economic climate remains uncertain, and developments in government policy continue to shape the trading environment for the hospitality sector. In particular, the UK Government’s October budget introduced a number of fiscal measures that are expected to place further pressure on operating costs across the industry. We are carefully assessing the implications of these changes and will continue to take a prudent approach to cost management and financial planning.

Our ongoing priority is to uphold the strength of our brand, deliver a high-quality customer experience, and adapt to any changes in market demand. By focusing on efficiency, resilience, and service consistency, we aim to protect the long-term sustainability of the business in an evolving economic landscape.

Dividends

The value of dividends paid amounted to £273,281 .

Directors

The directors who held office during the year were as follows:

Mrs Kerri-Anne Chappell

Ms Sally Collins

Ms Rebecca Collins

Statement of Directors' Responsibilities

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 3

Page 4

Cooling Castle Barn Limited

Directors' Report (continued)

For The Year Ended 30 October 2025

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Directors' Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Independent Auditors

The auditors, Pure Audit Ltd, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.

On behalf of the board

Ms Rebecca Collins

Director

28th May 2026

Page 4

Page 5

Independent Auditor's Report

to the Members of

Cooling Castle Barn Limited

Independent Auditor's Report

Opinion

We have audited the financial statements of Cooling Castle Barn Limited for the year ended 30 October 2025 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 30 October 2025 and of its profit/(loss) for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Page 5

Page 6

Independent Auditor's Report (continued)

to the Members of

Cooling Castle Barn Limited

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 3—4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

Audit response to risks identified

...CONTINUED

Page 6

Page 7

Independent Auditor's Report (continued)

to the Members of

Cooling Castle Barn Limited

Auditor's Responsibilities for the Audit of the Financial Statements - continued

• The nature of the industry and sector, control environment and business performance including the design of the Company’s remuneration policies, key drivers for directors’ remuneration, bonus levels and performance targets;

• results of our enquiries of management about their own identification and assessment of the risks of irregularities and any matters we identified having reviewed the Company’s policies and procedures;

• the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in relation to revenue recognition. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the Company operates in and focused on those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Companies Act 2006 and local tax legislation.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the Company’s ability to operate or to avoid a material fine or penalty.

Audit response to risks identified

As a result of performing the above, we identified revenue recognition as a key audit matter related to the potential risk of fraud. Our procedures to respond to risks identified included the following:

• reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

• enquiring of management, concerning actual and potential litigation and claims;

• performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

• obtaining an understanding of provisions and discussing with management to understand the basis of recognition or non-recognition of tax provisions; and

• in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or noncompliance with laws and regulations throughout the audit.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Page 7

Page 8

Independent Auditor's Report (continued)

to the Members of

Cooling Castle Barn Limited

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

R M Asif Rafique (Senior Statutory Auditor)

for and on behalf of Pure Audit Ltd , Statutory Auditor

28th May 2026

Page 8

Page 9

Cooling Castle Barn Limited

Profit and Loss Account

For The Year Ended 30 October 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER	3	3,099,755	3,266,567
Cost of sales		(1,241,721 )	(1,250,080 )

GROSS PROFIT		1,858,034	2,016,487

Administrative expenses		(1,428,367 )	(1,538,209 )

OPERATING PROFIT	4	429,667	478,278
Other interest receivable and similar income	9	65,532	61,293

PROFIT BEFORE TAXATION		495,199	539,571
Tax on Profit	10	(134,292 )	(132,769 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		360,907	406,802

The notes on pages 15 to 25 form part of these financial statements.

Page 9

Page 10

Cooling Castle Barn Limited

Statement of Comprehensive Income

For The Year Ended 30 October 2025

Statement of Comprehensive Income

	2025	2024
	£	£
PROFIT FOR THE FINANCIAL YEAR	360,907	406,802
OTHER COMPREHENSIVE INCOME FOR THE YEAR	-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR	360,907	406,802

Page 10

Page 11

Cooling Castle Barn Limited

Balance Sheet

As At 30 October 2025

Balance Sheet

Registered number: 03541153

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	11		23,197		18,833
Tangible Assets	12		1,157,536		1,199,347

			1,180,733		1,218,180
CURRENT ASSETS
Stocks	13	17,325		18,257
Debtors	14	4,845,997		3,802,815
Cash at bank and in hand		1,324,215		2,249,339

		6,187,537		6,070,411
Creditors: Amounts Falling Due Within One Year	15	(1,695,534 )		(1,698,309 )

NET CURRENT ASSETS (LIABILITIES)			4,492,003		4,372,102

TOTAL ASSETS LESS CURRENT LIABILITIES			5,672,736		5,590,282

PROVISIONS FOR LIABILITIES
Deferred Taxation	16		(66,822 )		(71,994 )

NET ASSETS			5,605,914		5,518,288

CAPITAL AND RESERVES
Called up share capital	18		1,261		1,261
Profit and Loss Account			5,604,653		5,517,027

SHAREHOLDERS' FUNDS			5,605,914		5,518,288

Page 11

Page 12

Cooling Castle Barn Limited

Balance Sheet (continued)

As At 30 October 2025

On behalf of the board

Ms Rebecca Collins

Director

28th May 2026

The notes on pages 15 to 25 form part of these financial statements.

Page 12

Page 13

Cooling Castle Barn Limited

Statement of Changes in Equity

For The Year Ended 30 October 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 31 October 2023	1,261	5,323,591	5,324,852
Profit for the year and total comprehensive income	-	406,802	406,802

Dividends paid	-	(213,366)	(213,366)

As at 30 October 2024 and 31 October 2024	1,261	5,517,027	5,518,288


Profit for the year and total comprehensive income	-	360,907	360,907

Dividends paid	-	(273,281)	(273,281)

As at 30 October 2025	1,261	5,604,653	5,605,914

Page 13

Page 14

Cooling Castle Barn Limited

Statement of Cash Flows

For The Year Ended 30 October 2025

Statement of Cash Flows

		2025	2024
	Notes	£	£
Cash flows from operating activities
Net cash generated from operations	1	493,732	709,278
Tax paid		(120,439 )	(154,242 )

Net cash generated from operating activities		373,293	555,036

Cash flows from investing activities
Purchase of intangible assets		(6,480 )	(20,000 )
Purchase of tangible assets		(44,853 )	(104,158 )
Proceeds from disposal of tangible assets		11,250	1,335
Interest received		65,532	61,293
Loans advanced		(1,050,585)	-

Net cash used in investing activities		(1,025,136 )	(61,530 )

Cash flows from financing activities
Equity dividends paid		(273,281 )	(213,366 )



(Decrease)/increase in cash and cash equivalents		(925,124 )	280,140
Cash and cash equivalents at beginning of year	2	2,249,339	1,969,199

Cash and cash equivalents at end of year	2	1,324,215	2,249,339

Page 14

Page 15

Cooling Castle Barn Limited

Notes to the Statement of Cash Flows

For The Year Ended 30 October 2025

Notes to the Statement of Cash Flows

1. Reconciliation of profit for the financial year to cash generated from operations

	2025	2024
	£	£
Profit for the financial year	360,907	406,802
Adjustments for:
Tax on profit	134,292	132,769
Interest income	(65,532 )	(61,293 )
Amortisation of intangible assets	2,116	1,167
Depreciation of tangible assets	70,514	74,364
Loss on disposal of tangible assets	4,900	-
Movements in working capital:
Decrease in stocks	932	1,588
Decrease in trade and other debtors	7,404	332,999
Decrease in trade and other creditors	(21,801 )	(179,118 )

Net cash generated from operations	493,732	709,278

2. Cash and cash equivalents

Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

	2025	2024
	£	£
Cash at bank and in hand	1,324,215	2,249,339

3. Analysis of changes in net funds

	As at 31 October 2024	Cash flows	As at 30 October 2025
	£	£	£
Cash at bank and in hand	2,249,339	(925,124)	1,324,215

Page 15

Page 16

Cooling Castle Barn Limited

Notes to the Financial Statements

For The Year Ended 30 October 2025

Notes to the Financial Statements

1. General Information

Cooling Castle Barn Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03541153 . The registered office is Cooling Castle Barn Main Road, Cooling, Rochester, Kent, ME3 8DT.

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 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have assessed the company’s ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements. In making their assessment, the directors have considered forecast trading, expected cash flows, available cash resources, customer deposits and the recoverability of amounts due from related parties and directors. After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on the going concern basis.

2.3. Turnover

Turnover represents amounts receivable for wedding and event venue services, accommodation, food and beverage sales and ancillary services, net of VAT, discounts and allowances.

Wedding and event income is recognised on the date the event takes place, being the point at which the company has fulfilled its performance obligations. Amounts received in advance of the event are recognised as payments on account within creditors until the related event has taken place.

Non-refundable booking deposits are recognised as income when the company has an unconditional entitlement to retain the deposit and no further performance obligations remain in respect of that element, unless the directors consider that deferral is necessary to reflect the substance of the arrangement. Refundable amounts received in advance are recognised as liabilities until the related event occurs or the refund obligation expires.

Bar, food and other point-of-sale income is recognised when the goods or services are provided to the customer. Accommodation income is recognised over the period of stay.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are for website development. It is amortised to profit and loss account over its estimated economic life of 10 years.

Page 16

Page 17

Cooling Castle Barn Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 October 2025

2.5. 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:

Freehold	2% straight line
Leasehold	2% straight line or over lease term
Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	15% reducing balance

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the profit and loss account. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.

2.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 17

Page 18

Cooling Castle Barn Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 October 2025

2.8. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Turnover

Analysis of turnover by class of business is as follows:

	2025	2024
	£	£
Rendering of Services	3,099,755	3,266,567

4. Operating Profit

The operating profit is stated after charging:

	2025	2024
	£	£
Depreciation of tangible fixed assets	70,514	74,364
Amortisation of intangible fixed assets	2,116	1,167

5. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2025	2024
	£	£
Audit Services
Audit of the company's financial statements	7,500	6,000

Page 18

Page 19

Cooling Castle Barn Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 October 2025

6. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	2025	2024
	£	£
Wages and salaries	1,228,184	1,279,865
Social security costs	145,555	124,631
Other pension costs	215,810	250,341

	1,589,549	1,654,837

7. Average Number of Employees

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

	2025	2024
Administration and support	60	71

	60	71

8. Directors' remuneration

	2025	2024
	£	£
Emoluments	123,400	129,650
Company contributions to money purchase pension schemes	167,821	198,889

	291,221	328,539

The number of directors to whom retirement benefits were accruing was as follows:

	2025		2024
Money purchase pension schemes	3		3

Information regarding the highest paid director was as follows:

	2025	2024
	£	£
Emoluments	95,116	94,971
Company contributions to money purchase pension schemes	57,821	58,830

	152,937	153,801

Page 19

Page 20

Cooling Castle Barn Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 October 2025

9. Interest Receivable and Similar Income

	2025	2024
	£	£
Bank interest receivable	65,520	61,293
Interest received from HMRC	12	-

	65,532	61,293

10. Tax on Profit

The tax charge on the profit for the year was as follows:

	Tax Rate		2025	2024
	2025	2024	£	£
Current tax
UK Corporation Tax	25.0%	25.0%	139,465	120,439
Deferred Tax
Deferred taxation			(5,173 )	12,330


Total tax charge for the period			134,292	132,769

The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:

	2025	2024
	£	£
Profit before tax	495,199	539,571

Tax on profit at 25% (UK standard rate)	123,800	134,893
Goodwill/depreciation not allowed for tax	18,129	18,883
Expenses not deductible for tax purposes	9,851	220
Capital allowances	(10,578 )	(31,615 )
Short term timing differences	(5,173 )	12,330
Group relief	(1,737 )	(1,942 )

Total tax charge for the period	134,292	132,769

Page 20

Page 21

Cooling Castle Barn Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 October 2025

11. Intangible Assets

	Other
	£
Cost
As at 31 October 2024	20,000
Additions	6,480

As at 30 October 2025	26,480

Amortisation
As at 31 October 2024	1,167
Provided during the period	2,116

As at 30 October 2025	3,283

Net Book Value
As at 30 October 2025	23,197

As at 31 October 2024	18,833

12. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Motor Vehicles
	£	£	£	£
Cost
As at 31 October 2024	1,074,407	84,268	453,341	113,158
Additions	-	-	7,690	28,700
Disposals	-	-	(2,478 )	(28,816 )

As at 30 October 2025	1,074,407	84,268	458,553	113,042

Depreciation
As at 31 October 2024	240,747	22,451	287,060	60,121
Provided during the period	16,877	1,686	25,395	13,561
Disposals	-	-	(1,862 )	(13,282 )

As at 30 October 2025	257,624	24,137	310,593	60,400

Net Book Value
As at 30 October 2025	816,783	60,131	147,960	52,642

As at 31 October 2024	833,660	61,817	166,281	53,037

Page 21

Page 22

Cooling Castle Barn Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 October 2025


	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 31 October 2024	239,848	113,190	2,078,212
Additions	754	7,709	44,853
Disposals	-	-	(31,294 )

As at 30 October 2025	240,602	120,899	2,091,771

Depreciation
As at 31 October 2024	179,607	88,879	878,865
Provided during the period	9,083	3,912	70,514
Disposals	-	-	(15,144 )

As at 30 October 2025	188,690	92,791	934,235

Net Book Value
As at 30 October 2025	51,912	28,108	1,157,536

As at 31 October 2024	60,241	24,311	1,199,347

13. Stocks

	2025	2024
	£	£
Stock	17,325	18,257

14. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	7,001	36,481
Prepayments and accrued income	10,331	9,848
Other debtors	1,165	2,665
Directors' loan accounts	1,052,568	1,983
Amounts owed by group undertakings	3,774,932	3,751,838

	4,845,997	3,802,815

Page 22

Page 23

Cooling Castle Barn Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 October 2025

15. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	47,805	44,999
Payments on account	1,195,380	1,233,261
Amounts owed to group undertakings	92,272	92,272
Other creditors	78,705	78,859
Corporation tax	139,465	120,439
Taxation and social security	125,379	113,284
Accruals and deferred income	16,528	15,195

	1,695,534	1,698,309

16. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	66,822	71,994

17. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 31 October 2024	71,994	71,994
Utilised	(5,172 )	(5,172)

Balance at 30 October 2025	66,822	66,822

18. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1,161 Ordinary Shares of £ 1.00 each	1,161	1,161
100 Ordinary B shares of £ 1.00 each	100	100

	1,261	1,261

Page 23

Page 24

Cooling Castle Barn Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 October 2025

19. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

During the year the charge to the profit and loss account in respect of defined contribution schemes was £215,810 (2024: £250,341).

At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.

20. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

Balance at start of period	1,983
Amounts advanced	1,050,585
Amounts repaid	0
Amount written off	0
Balance at end of period	1,052,568

The above loan is unsecured, interest free and repayable on demand. No guarantees were entered into by the company on behalf of the directors during the year. No amounts were written off or waived during or after the year. The balance outstanding at 30 October 2025 was repaid after the year end.

21. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	273,281	213,366

22. Related Party Disclosures

The company has taken advantage of exemption, under 33.1A of the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose transactions with wholly owned subsidiaries within the group.

Accordingly, transactions and balances between the company and other wholly owned group undertakings have not been disclosed in these financial statements.

	Other related parties	Total
2025	£	£
At start of period	92,272	92,272
Advanced	0	0
Repaid	(0)	(0)
At end of period	92,272	92,272
	Other related parties	Total

...CONTINUED

Page 24

Page 25

Cooling Castle Barn Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 October 2025

2024	£	£
At start of period	107,864	107,864
Advanced	0	0
Repaid	(15,592)	(15,592)
At end of period	92,272	92,272

Peapod Portfolio Ltd

A company under common control

A loan is owed to Peapod Portfolio Ltd. The outstanding balance on the loan at the year end is £92,272 (2024: £92,272). There is no interest due. The loan is repayable upon demand.

23. Controlling Parties

The company's immediate parent undertaking is Bert & Montgomery Limited .

The ultimate parent undertaking is Bert & Montgomery Limited (incorporated in England & Wales). Its registered office is Cooling Castle Barn Main Road, Cooling, Rochester, Kent, United Kingdom, ME3 8DT .

Copies of the group accounts may be obtained from the company's registered office.

The company's ultimate controlling party is R Collins by virtue of their interest in the share capital of Bert & Montgomery Limited.

Page 25