Castle Gate Marina Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: NI658471 (Northern Ireland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

CASTLE GATE MARINA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTORS:

Mr G S Cameron

Mr W Mulligan

Mr R J Trimble

Mrs J Lee

Mr J Trimble

SECRETARY:

Mr J Trimble

REGISTERED OFFICE:

26 Snowhill Road

Lisbellaw

Enniskillen

Co. Fermanagh

BT94 5FZ

REGISTERED NUMBER:

NI658471 (Northern Ireland)

ACCOUNTANTS:

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

BANKERS:

Ulster Bank Limited

16 Darling Street

Enniskillen

Co. Fermanagh

BT74 7ER

FIXED ASSETS

Tangible assets

4

707,285

545,462

CURRENT ASSETS

Debtors

5

5,829

5,217

Cash at bank

18,056

107,601

23,885

112,818

CREDITORS

Amounts falling due within one year

6

889,991

790,321

NET CURRENT LIABILITIES

(866,106

)

(677,503

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(158,821

)

(132,041

)

CAPITAL AND RESERVES

Called up share capital

12,500

Retained earnings

(171,321

)

(144,541

)

(158,821

)

(132,041

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 3 July 2026 and were signed on its behalf by:

Mr J Trimble - Director

1.	STATUTORY INFORMATION

Castle Gate Marina Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

Tangible fixed assets

Land & Buildings - 2% on cost

Plant & Machinery - 5% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 February 2025

619,487

-

619,487

Additions

-

183,383

At 31 January 2026

619,487

183,383

802,870

DEPRECIATION

At 1 February 2025

74,025

-

74,025

Charge for year

12,390

9,170

21,560

At 31 January 2026

86,415

9,170

95,585

NET BOOK VALUE

At 31 January 2026

533,072

174,213

707,285

At 31 January 2025

545,462

-

545,462

5.

DEBTORS

31.1.26

31.1.25

£

Amounts falling due within one year:

VAT

4,850

-

Prepayments and accrued income

730

5,217

5,580

5,217

Amounts falling due after more than one year:

Trade debtors

249

-

Aggregate amounts

5,829

5,217

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade creditors

1,497

31

VAT

-

96

Directors' current accounts

885,994

787,494

Accruals and deferred income

2,500

2,700

889,991

790,321

7.	GOING CONCERN

The financial statements have been prepared on a going concern basis.

For the financial year ended 31st January 2026 the company incurred a loss of £26,780 and the balance sheet at that date was in deficit by £158,821.

The company is dependent upon continued financial support from its directors to meet its obligations as they fall due.

The directors have confirmed their intention to continue providing financial support to the company for a period of at least twelve months from the date of approval of these financial statements.

This support will be provided through existing and, where necessary, additional directors' loans. The directors have also confirmed that they do not intend to demand repayment of existing loan balances during this period if such repayment would adversely affect the company's ability to continue trading.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on pages one to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

3 July 2026