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05773749falsethat of the provision of orthodontic and oral health care services2024-11-012025-10-31http://www.companieshouse.gov.uk/2024-10-31http://www.companieshouse.gov.uk/cd:CompanySecretary12024-11-012025-10-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-10-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-10-31http://www.companieshouse.gov.uk/cd:Director12024-11-012025-10-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-10-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-10-31http://www.companieshouse.gov.uk/cd:Director22024-11-012025-10-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-10-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-10-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-11-012025-10-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-11-012025-10-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22024-11-012025-10-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-10-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass32024-11-012025-10-31http://www.companieshouse.gov.uk/pt:NetGoodwill2025-10-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-11-012025-10-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass42024-11-012025-10-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass52024-11-012025-10-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-10-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-11-012025-10-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-10-31http://www.companieshouse.gov.uk/2024-11-012025-10-31http://www.companieshouse.gov.uk/2024-10-31http://www.companieshouse.gov.uk/cd:FRS1022024-11-012025-10-31http://www.companieshouse.gov.uk/2025-10-31http://www.companieshouse.gov.uk/pt:LandBuildings2024-10-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-11-012025-10-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2024-11-012025-10-31http://www.companieshouse.gov.uk/pt:LandBuildings2025-10-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 05773749






Castle Quay (Hereford) Limited


ACCOUNTS

FOR THE YEAR ENDED 31/10/2025
























Prepared By:
Staffer Mayled & Co Limited
46-48
Station Road
Llanishen
Cardiff
CF14 5LU


ACCOUNTS
FOR THE YEAR ENDED 31/10/2025





DIRECTORS
David Rhys Evans
Elizabeth Evans



SECRETARY
Elizabeth Evans


REGISTERED OFFICE
46-48 Station Road
Llanishen
Cardiff
CF14 5LU


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05773749



ACCOUNTANTS
Staffer Mayled & Co Limited
46-48
Station Road
Llanishen
Cardiff
CF14 5LU


ACCOUNTS
FOR THEYEARENDED31/10/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/10/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Intangible assets	3		7,135		21,393
Tangible assets	4		1,298,876		2,964,398
Investment Assets	5		648,765		873,525

			1,954,776		3,859,316

CURRENT ASSETS
Stock		10,595		10,033
Debtors	7	125,674		82,823
Cash at bank and in hand		1,592,152		1,633,552
		1,728,421		1,726,408
CREDITORS: Amounts falling due within one year	8	257,230		259,659
NET CURRENT ASSETS			1,471,191		1,466,749
TOTAL ASSETS LESS CURRENT LIABILITIES			3,425,967		5,326,065


PROVISIONS FOR LIABILITIES AND CHARGES	9		12,361		12,048

NET ASSETS			3,413,606		5,314,017

CAPITAL AND RESERVES

Called up share capital	10		106		106
Profit and loss account			3,413,500		5,313,911
SHAREHOLDERS' FUNDS			3,413,606		5,314,017

For the year ending 31/10/2025 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 31/07/2026 and signed on their behalf by



.............................
David Rhys Evans
Director


1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		reducing balance 25%
Fixtures and Fittings		reducing balance 25%


1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .


1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.


1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.


1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.


1f. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.


3. INTANGIBLE FIXED ASSETS

	Purchased
	Goodwill	Total
	£	£
Cost
At 01/11/2024	285,164	285,164
At 31/10/2025	285,164	285,164
Depreciation
At 01/11/2024	263,771	263,771
For the year	14,258	14,258
At 31/10/2025	278,029	278,029
Net Book Amounts
At 31/10/2025	7,135	7,135
At 31/10/2024	21,393	21,393


4. TANGIBLE FIXED ASSETS

	Land And	Plant and	Fixtures
	Buildings	Machinery	and Fittings	Total
	£	£	£	£
Cost
At 01/11/2024	2,889,458	234,056	61,619	3,185,133
Additions	-	17,196	-	17,196
Transfers	(1,667,583)	-	-	(1,667,583)
At 31/10/2025	1,221,875	251,252	61,619	1,534,746
Depreciation
At 01/11/2024	-	190,785	29,950	220,735
For the year	-	15,135	-	15,135
At 31/10/2025	-	205,920	29,950	235,870
Net Book Amounts
At 31/10/2025	1,221,875	45,332	31,669	1,298,876
At 31/10/2024	2,889,458	43,271	31,669	2,964,398


5. FINANCIAL ASSETS

	Shares in group companies	Other
	and participating interests	Investments	Total
	£	£	£
Cost
At 01/11/2024	100	2,466,975	2,467,075
Revaluation	-	(224,760)	(224,760)
At 31/10/2025	100	2,242,215	2,242,315
Amortisation
At 01/11/2024	-	1,593,550	1,593,550
At 31/10/2025	-	1,593,550	1,593,550
Net Book Amounts
At 31/10/2025	100	648,665	648,765
At 31/10/2024	100	873,425	873,525


6. STOCK	2025	2024
	£	£
Stock comprises:

Stock	10,595	10,033
	10,595	10,033


7. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	89,743	82,823
Amounts due from group companies	35,931	-
	125,674	82,823

Other debtors - Amounts due from subsidiary company


2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	6	6


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	178,358	155,243
PAYE control	-	3,190
Directors current account	1,590	-
Trade creditors	27,283	21,227
Amounts due to group companies	49,999	79,999
	257,230	259,659


10. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
1 Class A shares of £1 each	1	1
1 Class B shares of £1 each	1	1
1 Class C shares of £1 each	1	1
1 Class D shares of £1 each	1	1
1 Class E shares of £1 each	1	1
1 Class F shares of £1 each	1	1
	106	106


11. CONTROLLING PARTY
Directors and shareholders of the company


9. PROVISIONS FOR LIABILITIES	2025	2024
	£	£
Deferred taxation	12,361	12,048
	12,361	12,048