ACCOUNTS - Final Accounts preparation

Registered number: 16489767

CASTELLO COMPLIANCE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2026

CASTELLO COMPLIANCE LIMITED

REGISTERED NUMBER: 16489767

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2026

		2026
Note		£

Fixed assets
Tangible assets	4		439
			439
Current assets
Debtors: amounts falling due within one year	5	21,383
Cash at bank and in hand	6	50,698
		72,081
Creditors: amounts falling due within one year	7	(71,622)
Net current assets			459
Total assets less current liabilities			898

Net assets			898

Capital and reserves
Called up share capital			300
Profit and loss account			598
			898

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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CASTELLO COMPLIANCE LIMITED

REGISTERED NUMBER: 16489767

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 JUNE 2026

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 August 2026.

J. French

Director

The notes on pages 3 to 6 form part of these financial statements.

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CASTELLO COMPLIANCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2026

1.	General information

Castello Compliance Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 30 Orange Street, London, WC2H 7HF.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding value added tax. Revenue represents consultancy compliance services provided.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

33%

Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

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CASTELLO COMPLIANCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2026

2.Accounting policies (continued)

2.6

Creditors

Short-term creditors are measured at the transaction price.

2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.
Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.9

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.10

Dividends

Equity dividends are recognised when they become legally payable.

Employees

The average monthly number of employees, including directors, during the period was 1.

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CASTELLO COMPLIANCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2026

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	Additions	537
	At 30 June 2026	537
	Depreciation
	Charge for the period on owned assets	98
	At 30 June 2026	98
	Net book value
	At 30 June 2026	439

Debtors

					2026
					£


	Trade debtors	6,600
	Accrued income	14,783
		21,383

6.	Cash and cash equivalents
		2026
		£

	Cash at bank	50,698
		50,698

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CASTELLO COMPLIANCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2026

7.	Creditors: Amounts falling due within one year
		2026
		£

	Trade creditors	4,872
	Corporation tax	9,706
	Other taxation and social security	3,388
	Other creditors	24,056
	Accruals	29,600
		71,622

8.	Share capital
		2026
		£

		Allotted, called up and fully paid

		300 Ordinary shares of £1.00 each	300

During the period the company issued 300 £1 ordinary shares at par.

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