REGISTERED NUMBER: 06900160 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Castle Hill 127 Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Cox

R J Cox

SECRETARY:

REGISTERED OFFICE:

3 Hagley Court North

The Waterfront

Dudley

West Midlands

DY5 1XF

REGISTERED NUMBER:

06900160 (England and Wales)

ACCOUNTANTS:

Cox & Co Limited

Chartered Certified Accountants

3 Hagley Court North

The Waterfront

Dudley

West Midlands

DY5 1XF

FIXED ASSETS

Intangible assets

4

19,200

21,800

Tangible assets

5

130,000

40,000

Investment property

6

437,865

437,865

587,065

499,665

CURRENT ASSETS

Stocks

340,000

136,690

Debtors

7

7,011

875

Cash at bank

45,547

16,977

392,558

154,542

CREDITORS

Amounts falling due within one year

8

355,192

405,014

NET CURRENT ASSETS/(LIABILITIES)

37,366

(250,472

)

TOTAL ASSETS LESS CURRENT LIABILITIES

624,431

249,193

CREDITORS

Amounts falling due after more than one year

9

(290,000

)

-

PROVISIONS FOR LIABILITIES

(24,700

)

-

NET ASSETS

309,731

249,193

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

10

210,460

210,460

Retained earnings

99,171

38,633

309,731

249,193

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

B Cox - Director

1.	STATUTORY INFORMATION

Castle Hill 127 Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

10% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 November 2024

and 31 October 2025

26,000

AMORTISATION

At 1 November 2024

4,200

Charge for year

2,600

At 31 October 2025

6,800

NET BOOK VALUE

At 31 October 2025

19,200

At 31 October 2024

21,800

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

40,000

Additions

90,000

At 31 October 2025

130,000

NET BOOK VALUE

At 31 October 2025

130,000

At 31 October 2024

40,000

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

437,865

NET BOOK VALUE

At 31 October 2025

437,865

At 31 October 2024

437,865

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

7,011

875

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

23,710

1,923

Other creditors

331,482

403,091

355,192

405,014

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Other creditors

290,000

-

10.

RESERVES

Revaluation

reserve

£

At 1 November 2024

and 31 October 2025

210,460