Castle_West_Developments_Limited_31_May_2026_companies_house_set_of

Company registration number:

11339684

Castle West Developments Limited

Unaudited Filleted Financial Statements for the year ended

31 May 2026

Castle West Developments Limited

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Castle West Developments Limited

Year ended

31 May 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the

financial statements

of

Castle West Developments Limited

for the year ended

31 May 2026

which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at icaew.com/regulations.

This report is made solely to the Board of Directors of

Castle West Developments Limited

, as a body, in accordance with the terms of my engagement letter dated 1 May 2018. My work has been undertaken solely to prepare for your approval the

financial statements

of

Castle West Developments Limited

and state those matters that I have agreed to state to the Board of Directors of

Castle West Developments Limited

, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than

Castle West Developments Limited

and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that

Castle West Developments Limited

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 profit of

Castle West Developments Limited

. You consider that

Castle West Developments Limited

is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Castle West Developments Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Gordon & Co

Chartered Accountants and Business Advisors

37A Anchor Road

Aldridge

Walsall

West Midlands

WS9 8PT

United Kingdom

Date:

23 July 2026

Castle West Developments Limited

Statement of Financial Position

31 May 2026

		2026		2025
	Note	£		£
Current assets
Debtors	5	47,394		-
Investments	6	385,000		380,000
Cash at bank and in hand		3,748		1,534
		436,142		381,534
Creditors: amounts falling due within one year	7	(9,742	)	(9,509	)
Net current assets		426,400		372,025
Total assets less current liabilities		426,400		372,025
Creditors: amounts falling due after more than one year	8	(270,672	)	(189,556	)
Net assets		155,728		182,469
Capital and reserves
Called up share capital		200		200
Profit and loss account		155,528		182,269
Shareholders funds		155,728		182,469

For the year ending

31 May 2026

, 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 year 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

23 July 2026

, and are signed on behalf of the board by:

John Sheath

Director

Company registration number:

11339684

Castle West Developments Limited

Notes to the Financial Statements

Year ended

31 May 2026

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

23 Stonnall Road

,

Aldridge

,

Walsall

,

West Midlands

,

WS9 8JX

, United Kingdom.

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.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

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

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.

Financial instruments

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 entity after deducting all of its financial liabilities.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2025: nil).

5 Debtors

	2026		2025
	£		£
Trade debtors	47,394		-

6 Investments

	2026		2025
	£		£
Other current asset investments	385,000		380,000

7 Creditors: amounts falling due within one year

	2026	2025
	£	£
Taxation and social security	8,756	8,605
Other creditors	986	904
	9,742	9,509

8 Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Other creditors	270,672		189,556

9 Related party transactions

At 31 May 2026, the company owed £208,323 (2025: £167,695) to John and Susan Sheath, £Nil (2025: £493) to Ajaib and Sukhbir Benning and £62,349 (2025: £21,368) to David and Jean Prince. No interest is charged on the balances.