CASTLES MAINTENANCE LTD

Company Registration Number:
08801156 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

CASTLES MAINTENANCE LTD

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

CASTLES MAINTENANCE LTD

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 15,982 16,797
Total fixed assets: 15,982 16,797
Current assets
Stocks: 125,000 160,000
Debtors:   186,665 246,666
Cash at bank and in hand: 121,654 33,230
Total current assets: 433,319 439,896
Creditors: amounts falling due within one year:   (302,051) (277,250)
Net current assets (liabilities): 131,268 162,646
Total assets less current liabilities: 147,250 179,443
Creditors: amounts falling due after more than one year:   (6,667) (22,667)
Total net assets (liabilities): 140,583 156,776
Capital and reserves
Called up share capital: 200 200
Profit and loss account: 140,383 156,576
Shareholders funds: 140,583 156,776

The notes form part of these financial statements

CASTLES MAINTENANCE LTD

Balance sheet statements

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 22 July 2026
and signed on behalf of the board by:

Name: Elliott Kahn
Status: Director

The notes form part of these financial statements

CASTLES MAINTENANCE LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Plant and machinery 25% Reducing balance method Fixtures, fittings & equipment 25% Reducing balance method Computer equipment 25% Reducing balance method Motor vehicles 25% Reducing balance method The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss. Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

CASTLES MAINTENANCE LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 15 15

CASTLES MAINTENANCE LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 60,622
Additions 4,515
At 31 December 2025 65,137
Depreciation
At 01 January 2025 43,825
Charge for year 5,330
At 31 December 2025 49,155
Net book value
At 31 December 2025 15,982
At 31 December 2024 16,797