REGISTERED NUMBER: 06851453 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 29 March 2025

for

Castle Construction (Leeds) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D C Pickles

SECRETARY:

Mrs J L Pickles

REGISTERED OFFICE:

22 Westfield Grove

Ackworth

Pontefract

WF7 7HF

REGISTERED NUMBER:

06851453 (England and Wales)

ACCOUNTANTS:

SMH BCL Accountants Ltd

2, Pavilion Business Park

Royds Hall Road

Lower Wortley

Leeds

LS12 6AJ

FIXED ASSETS

Tangible assets

4

48,068

50,338

CURRENT ASSETS

Stocks

325,000

300,000

Debtors

5

224,102

345,060

Cash at bank

45,627

25,169

594,729

670,229

CREDITORS

Amounts falling due within one year

6

445,485

356,669

NET CURRENT ASSETS

149,244

313,560

TOTAL ASSETS LESS CURRENT LIABILITIES

197,312

363,898

CREDITORS

Amounts falling due after more than one year

7

110,732

206,345

NET ASSETS

86,580

157,553

CAPITAL AND RESERVES

Called up share capital

9

13

13

Retained earnings

86,567

157,540

SHAREHOLDERS' FUNDS

86,580

157,553

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 6 July 2026 and were signed by:

Mr D C Pickles - Director

1.	STATUTORY INFORMATION

Castle Construction (Leeds) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Plant and machinery

-

33% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stock is valued at the lower of cost and net realizable value.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

46,060

4,440

131,044

181,544

Additions

2,233

-

-

2,233

Disposals

(16,000

)

-

(27,008

)

(43,008

)

At 29 March 2025

32,293

4,440

104,036

140,769

DEPRECIATION

At 1 April 2024

43,832

3,848

83,526

131,206

Charge for period

971

147

14,603

15,721

Eliminated on disposal

(16,000

)

-

(38,226

)

(54,226

)

At 29 March 2025

28,803

3,995

59,903

92,701

NET BOOK VALUE

At 29 March 2025

3,490

445

44,133

48,068

At 31 March 2024

2,228

592

47,518

50,338

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

13,435

181,334

Amounts owed by participating interests

150,486

136,666

Amounts recoverable on contract

6,231

-

Other debtors

27,752

8,645

VAT

24,198

18,415

Prepayments

2,000

-

224,102

345,060

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Bank loans and overdrafts

141,670

104,333

Hire purchase contracts

19,128

19,888

Trade creditors

87,365

82,478

Social security and other taxes

5,866

5,602

Other creditors

5,991

7,869

Directors' loan accounts

182,215

132,099

Accrued expenses

3,250

4,400

445,485

356,669

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

£

£

Bank loans - 2-5 years

97,040

172,583

Hire purchase contracts

13,692

33,762

110,732

206,345

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

as restated

£

£

Bank loans

238,710

276,916

Hire purchase contracts

32,820

53,650

271,530

330,566

A bank loan with an outstanding balance at 31 March 2025 of £68,430 (2024 £133,333) has a fixed and floating charge on the assets of the company.

Obligations under hire purchase contracts are secured against the asset to which they relate.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

as restated

£

£

13

Ordinary

1

13

13

10.	RELATED PARTY DISCLOSURES

Included within debtors are amounts owed by Fairfax Investments Ltd, a company in which Mr D Pickles is a director and shareholder. At the year end date the balance is £150,486 (2024 - £382,018)

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr D C Pickles.