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Registered Number: 05148441
England and Wales
CASTLES PROPERTY SERVICES LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Castles Property Services Limited Contents Page For the year ended 31 December 2025
Statement of Financial Position | 1
Notes to the Financial Statements | 2

Castles Property Services Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 117,755 |  | 123,565
|  | 117,755 |  | 123,565
Current assets |  |  |
Debtors | 4 | 0 |  | 259
Cash at bank and in hand |  | 50 |  | 35,804
|  | 50 |  | 36,063
Creditors: amount falling due within one year |  | 0 |  | (3,178)
Net current assets |  | 50 |  | 32,885
Total assets less current liabilities |  | 117,805 |  | 156,450
Net assets |  | 117,805 |  | 156,450
Capital and reserves |  |  |
Called up share capital |  | 4 |  | 4
Revaluation Reserves | 5 | 14,974 |  | 14,974
Profit and loss account |  | 102,827 |  | 141,472
Shareholders' funds |  | 117,805 |  | 156,450
For the year ended 31 December 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 accounts for the year in question in accordance with section 476. 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. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 09 August 2026 and were signed on its behalf by:
------------------------------- C J Wells Director
1

Castles Property Services Limited Notes to the Financial Statements For the year ended 31 December 2025
General Information Castles Property Services Limited is a private company, limited by shares, registered in England and Wales, registration number 05148441, registration address C/O Clifton Ingram Llp, 22-24 Broad Street, Wokingham, England, RG40 1BA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern. Turnover Turnover comprises the invoiced value of services supplied by the company, net of Value Added Tax, discounts, rebates and other sales taxes. Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, 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 statement of financial position date. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 and 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. Tangible fixed assets Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Computer Equipment - 20% Reducing Balance At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss. If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss. No Provisions has been made for the depreciation of the Long Leasehold property, which in the opinion of the directors has a market value in excess of the cost price and will be maintained to its current standard. The directors acknowledge that this represents a departure from FRS102. Debtors Short term debtors are measured at transaction price less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method. Creditors Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs and are subsequently measured at amortised costs using the effective interest method.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Computer Equipment |  | Improvements to property |  | Total
| £ |  | £ |  | £ |  | £
At 01 January 2025 | 105,000 |  | 78,726 |  | 12,755 |  | 196,481
Additions | - |  | - |  | - |  | -
Disposals | - |  | (78,726) |  | - |  | (78,726)
At 31 December 2025 | 105,000 |  | - |  | 12,755 |  | 117,755
Depreciation
At 01 January 2025 | - |  | 72,916 |  | - |  | 72,916
Charge for year | - |  | - |  | - |  | -
On disposals | - |  | (72,916) |  | - |  | (72,916)
At 31 December 2025 | - |  | - |  | - |  | -
Net book values
Closing balance as at 31 December 2025 | 105,000 |  | - |  | 12,755 |  | 117,755
Opening balance as at 01 January 2025 | 105,000 |  | 5,810 |  | 12,755 |  | 123,565
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
VAT | 0 |  | 259
| 0 |  | 259
5. | Revaluation Reserves
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Revaluation Reserve b/fwd | 14,974 |  | 14,974
| 14,974 |  | 14,974
2