Castle School Limited - Filleted accounts

Registered number

06405679

Castle School Limited

Filleted Accounts

31 October 2025

Castle School Limited
Registered number:		06405679
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		5,555			9,520

Current assets
Cash at bank and in hand		147,706			117,557

Creditors: amounts falling due within one year	4	(152,245)			(124,493)

Net current liabilities			(4,539)			(6,936)

Total assets less current liabilities			1,016			2,584

Creditors: amounts falling due after more than one year	5		-			(2,000)



Net assets			1,016			584

Capital and reserves
Called up share capital			100			100
Profit and loss account			916			484

Shareholders' funds			1,016			584

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D Guven
Director
Approved by the board on 21 July 2026

Castle School Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	None
	Fixtures, fittings, tools and equipment	25% reducing balance method

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.




2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			39		36


3	Tangible fixed assets
		Land and buildings		Fixtures, fittings & equipment		Total
£			£		£
	Cost
	At 1 November 2024	52,328		75,373		127,701
	Additions	-		857		857
	At 31 October 2025	52,328		76,230		128,558

	Depreciation
	At 1 November 2024	52,328		65,853		118,181
	Charge for the year	-		4,822		4,822
	At 31 October 2025	52,328		70,675		123,003

	Net book value
	At 31 October 2025	-		5,555		5,555
	At 31 October 2024	-		9,520		9,520


4	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			2,000		20,000
	Taxation and social security costs			18,122		13,564
	Other creditors			575		247
	Directors' accounts			18,693		21,693
	Deferred income			111,539		66,829
	Accruals			1,316		2,160
				152,245		124,493


5	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		2,000


6	Related party transactions

	The directors who are also the shareholders were paid a total dividend of £46,100 (2024: £43,400) for the year.




7	Controlling party

	The directors control the company by virtue of their 100% interest in the issued ordinary shares of the company.


8	Other information

	Castle School Limited is a private company limited by shares and incorporated in England. Its registered office is:
	12 Dyke Road
	Brighton
	East Sussex
	BN1 3FE