Company No: 02591433 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	445		445
		445		445
Current assets
Debtors	4	5,991		9,858
Cash at bank and in hand		20,786		15,006
		26,777		24,864
Creditors: amounts falling due within one year	5	( 19,031)		( 7,534)
Net current assets		7,746		17,330
Total assets less current liabilities		8,191		17,775
Net assets		8,191		17,775
Capital and reserves
Called-up share capital	6	240		240
Other reserves		11,193		6,291
Profit and loss account		( 3,242 )		11,244
Total shareholder's funds		8,191		17,775

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Castle Court Management (Shirley) Limited (registered number: 02591433) were approved and authorised for issue by the Director on 09 July 2026. They were signed on its behalf by:

D Moffat Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Castle Court Management (Shirley) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom. The principal place of business is 9 Regents Park Road, Southampton, SO15 8PH.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is in respect of maintenance and levy contributions receivable.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings

not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Land and buildings		Total
	£		£
Cost
At 01 January 2025	445		445
At 31 December 2025	445		445
Accumulated depreciation
At 01 January 2025	0		0
At 31 December 2025	0		0
Net book value
At 31 December 2025	445		445
At 31 December 2024	445		445

4. Debtors

	2025		2024
	£		£
Trade debtors	292		3,022
Other debtors	5,699		6,836
	5,991		9,858

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	11,927		4,221
Other creditors	7,104		3,313
	19,031		7,534

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
48 Ordinary shares of £ 5.00 each	240		240