CASTLEFORD P & H LTD.

Unaudited Financial Statements

for the Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTOR:

D Webster

REGISTERED OFFICE:

4 Northwest Business Park

Servia Hill

Leeds

West Yorkshire

LS6 2QH

REGISTERED NUMBER:

11674811 (England and Wales)

ACCOUNTANT:

Botros & Co

4 Northwest Business Park

Servia Hill

Leeds

West Yorkshire

LS6 2QH

BANKERS:

Lloyds Bank plc

21-23 Ropergate

Pontefract

Wakefield

South Yorkshire

WF8 1LG

FIXED ASSETS

Tangible assets

4

12,531

15,403

CURRENT ASSETS

Stocks

5

9,280

4,860

Debtors

6

18,380

56,682

Cash at bank and in hand

27,517

32,610

55,177

94,152

CREDITORS

Amounts falling due within one year

7

24,118

20,257

NET CURRENT ASSETS

31,059

73,895

TOTAL ASSETS LESS CURRENT LIABILITIES

43,590

89,298

CREDITORS

Amounts falling due after more than one year

8

33,000

56,000

NET ASSETS

10,590

33,298

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

10

10,390

33,098

SHAREHOLDERS' FUNDS

10,590

33,298

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 22 June 2026 and were signed by:

D Webster - Director

1.	STATUTORY INFORMATION

Castleford P & H 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.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

and 30 November 2025

27,095

800

5,000

1,200

34,095

DEPRECIATION

At 1 December 2024

15,605

499

2,188

400

18,692

Charge for year

1,724

45

703

400

2,872

At 30 November 2025

17,329

544

2,891

800

21,564

NET BOOK VALUE

At 30 November 2025

9,766

256

2,109

400

12,531

At 30 November 2024

11,490

301

2,812

800

15,403

5.

STOCKS

30.11.25

30.11.24

£

£

Work-in-progress

9,280

4,860

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

14,502

46,780

CIS deducted at Source

3,849

6,728

VAT

29

3,174

18,380

56,682

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

3,773

4,622

Tax

7,199

7,199

Social security and other taxes

381

251

CIS deducted from Suppliers

11,063

-

Directors' loan accounts

177

180

Accrued expenses

1,525

8,005

24,118

20,257

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans - 1-2 years

2,000

4,000

Bank loans - 2-5 years

-

2,000

Directors loan

31,000

50,000

33,000

56,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

140

Share Capital A

£1

140

140

60

Share capital B

£1

60

60

200

200

10.

RESERVES

Retained

earnings

£

At 1 December 2024

33,098

Deficit for the year

(17,708

)

Dividends

(5,000

)

At 30 November 2025

10,390