CASTLE_GLASS__WINDOWS_LIMITED_31_Dec_2025_companies_house_set_of

Castle Glass & Windows Limited

Report to the board of directors on the preparation of the unaudited statutory financial statements of Castle Glass & Windows Limited

Period ended

31 December 2025

As described on the statement of financial position, the Board of Directors of

Castle Glass & Windows Limited

are responsible for the preparation of the

financial statements

for the period ended

31 December 2025

, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

Atlas Accountancy Limited

Chartered Certified Accountants

Suite 7, Europa House

11 Marsham Way

Gerrards Cross

Bucks

SL9 8BQ

United Kingdom

Date:

9 June 2026

Castle Glass & Windows Limited

Statement of Financial Position

31 December 2025

		31 Dec 2025		30 Sep 2024
	Note	£		£
Fixed assets
Tangible assets	5	524,468		38,496
Current assets
Stocks		28,506		27,688
Debtors	6	136,092		181,043
Cash at bank and in hand		761,568		559,631
		926,166		768,362
Creditors: amounts falling due within one year	7	(474,341	)	(270,967	)
Net current assets		451,825		497,395
Total assets less current liabilities		976,293		535,891
Capital and reserves
Called up share capital		4		4
Profit and loss account		976,289		535,887
Shareholders funds		976,293		535,891

For the period ending

31 December 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

9 June 2026

, and are signed on behalf of the board by:

B Castle

Director

Company registration number:

05729175

Castle Glass & Windows Limited

Notes to the Financial Statements

Period ended

31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

C/O Atlas Accountancy Ltd, Suite 7, Europa House

11 Marsham Way

Gerrards Cross

SL9 8BQ

, England.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Motor vehicles

25% straight line

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

4 Average number of employees

The average number of persons employed by the company during the period was

(2024:

5.00

5 Tangible assets

	Land and buildings	Plant and machinery etc.		Total
	£	£		£
Cost
At 1 October 2024	-	131,144		131,144
Additions	495,470	29,000		524,470
Disposals	-	(32,000	)	(32,000	)
At 31 December 2025	495,470	128,144		623,614
Depreciation
At 1 October 2024	-	92,648		92,648
Charge	-	14,498		14,498
Disposals	-	(8,000	)	(8,000	)
At 31 December 2025	-	99,146		99,146
Carrying amount
At 31 December 2025	495,470	28,998		524,468
At 30 September 2024	-	38,496		38,496

6 Debtors

	31 Dec 2025	30 Sep 2024
	£	£
Trade debtors	130,912	169,143
Other debtors	5,180	11,900
	136,092	181,043

7 Creditors: amounts falling due within one year

	31 Dec 2025	30 Sep 2024
	£	£
Trade creditors	120,129	136,034
Taxation and social security	305,723	130,796
Other creditors	48,489	4,137
	474,341	270,967