REGISTERED NUMBER: 12925025 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Caswell Corporation Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

6

DIRECTORS:

J Caswell

Miss H C Twose

REGISTERED OFFICE:

Ghost Mail Ltd, 61

Bridge Street

Kington

Herefordshire

HR5 3DJ

REGISTERED NUMBER:

12925025 (England and Wales)

ACCOUNTANTS:

Kenneth Morris Limited

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

FIXED ASSETS

Tangible assets

4

15,268

18,439

Investment property

5

433,699

433,699

448,967

452,138

CURRENT ASSETS

Cash at bank

5,170

3,453

CREDITORS

Amounts falling due within one year

222,006

226,601

NET CURRENT LIABILITIES

(216,836

)

(223,148

)

TOTAL ASSETS LESS CURRENT LIABILITIES

232,131

228,990

CREDITORS

Amounts falling due after more than one year

6

265,545

265,545

NET LIABILITIES

(33,414

)

(36,555

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(33,416

)

(36,557

)

(33,414

)

(36,555

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

Miss H C Twose - Director

J Caswell - Director

1.	STATUTORY INFORMATION

Caswell Corporation Ltd 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.

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.

Going concern

The directors have pledged their continuing support to the company and has agreed not to withdraw their directors loan accounts, currently £221,136, until the company has sufficient funds to do so without prejudicing any other creditor.

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.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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 year 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 year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

23,049

Additions

690

At 31 October 2025

23,739

DEPRECIATION

At 1 November 2024

4,610

Charge for year

3,861

At 31 October 2025

8,471

NET BOOK VALUE

At 31 October 2025

15,268

At 31 October 2024

18,439

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

433,699

NET BOOK VALUE

At 31 October 2025

433,699

At 31 October 2024

433,699

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more 5 yr by instal

265,545

265,545

7.	CONTINGENT LIABILITIES

There were no material contingent liabilities at the year end.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors have pledged their continuing support to the company and has agreed not to withdraw their directors loan accounts, currently £221,136, until the company has sufficient funds to do so without prejudicing any other creditor.

9.	POST BALANCE SHEET EVENTS

There were no material post balance sheet events.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Caswell Corporation Ltd for the period ended 31 October 2025 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Caswell Corporation Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Caswell Corporation Ltd and state those matters that we have agreed to state to the Board of Directors of Caswell Corporation Ltd as a body.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Caswell Corporation Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Caswell Corporation Ltd You consider that Caswell Corporation Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Caswell Corporation Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kenneth Morris Limited

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

16 July 2026