CASTLEDOCK LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02815637

CASTLEDOCK LIMITED

Filleted Unaudited Financial Statements

30 April 2025

CASTLEDOCK LIMITED

Statement of Financial Position

30 April 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	12,943,007	12,943,007
Investments	6	1,000	1,000
		-------------	-------------
		12,944,007	12,944,007

Current assets

Debtors	7	20,239,521	20,229,355
Cash at bank and in hand		808,418	525,991
		-------------	-------------
		21,047,939	20,755,346

Creditors: amounts falling due within one year	8	6,481,274		6,228,052
		-------------		-------------
Net current assets			14,566,665	14,527,294
			-------------	-------------
Total assets less current liabilities			27,510,672	27,471,301

Creditors: amounts falling due after more than one year	9	7,200,000	7,200,000
		-------------	-------------
Net assets		20,310,672	20,271,301
		-------------	-------------

Capital and reserves

Called up share capital	2,000	2,000
Share premium account	19,998,950	19,998,950
Profit and loss account	309,722	270,351
	-------------	-------------
Shareholders funds	20,310,672	20,271,301
	-------------	-------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 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 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 .

CASTLEDOCK LIMITED

Statement of Financial Position (continued)

30 April 2025

These financial statements were approved by the board of directors and authorised for issue on 24 July 2026 , and are signed on behalf of the board by:

D FELDMAN

Director

Company registration number: 02815637

CASTLEDOCK LIMITED

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is HALLSWELLE HOUSE, 1 HALLSWELLE ROAD, LONDON, NW11 0DH.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for rents.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

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. Employee numbers

The average number of persons employed by the company during the year amounted to 10 (2024: 10 ).

5. Tangible assets

	Land and buildings
	£
Cost
At 1 May 2024 and 30 April 2025	12,943,007
	-------------
Depreciation
At 1 May 2024 and 30 April 2025	–
	-------------
Carrying amount
At 30 April 2025	12,943,007
	-------------
At 30 April 2024	12,943,007
	-------------

The directors considered that the cost price of the property represents the current market value.

6. Investments

	Other investments other than loans
	£
Cost
At 1 May 2024 and 30 April 2025	1,000
	-------
Impairment
At 1 May 2024 and 30 April 2025	–
	-------

Carrying amount
At 30 April 2025	1,000
	-------
At 30 April 2024	1,000
	-------

The company owns 100% of the issued share capital of Rathdale Limited, which is a UK incorporated company.

7. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	20,239,521	20,229,355
	-------------	-------------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	5,572,779	5,572,779
Corporation tax	268,126	309,337
Social security and other taxes	10,902	11,842
Sundry creditors and accruals	533,969	240,596
Other creditors	95,498	93,498
	------------	------------
	6,481,274	6,228,052
	------------	------------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	7,200,000	7,200,000
	------------	------------

10. Controlling party

The holding company is Feelgood Developments Limited, a company incorporated in United Kingdom.