REGISTERED NUMBER: 11820312 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Kastro Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

N J Venios

REGISTERED OFFICE:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

GL3 3RS

REGISTERED NUMBER:

11820312 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

Barclays Bank Plc

Leicester

LE87 2BB

FIXED ASSETS

Tangible assets

4

94

577

CURRENT ASSETS

Debtors

5

12,657

21,100

Cash at bank

5,381

39,341

18,038

60,441

CREDITORS

Amounts falling due within one year

6

13,349

22,039

NET CURRENT ASSETS

4,689

38,402

TOTAL ASSETS LESS CURRENT LIABILITIES

4,783

38,979

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

4,683

38,879

SHAREHOLDERS' FUNDS

4,783

38,979

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 4 August 2026 and were signed by:

N J Venios - Director

1.	STATUTORY INFORMATION

Kastro 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.

Computer equipment

-

33% 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 statement of financial position date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

Cost

At 1 March 2025

and 28 February 2026

5,456

Depreciation

At 1 March 2025

4,879

Charge for year

483

At 28 February 2026

5,362

Net book value

At 28 February 2026

94

At 28 February 2025

577

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Trade debtors

7,215

19,672

Other debtors

5,442

1,428

12,657

21,100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Trade creditors

-

50

Taxation and social security

3,288

15,341

Other creditors

10,061

6,648

13,349

22,039

7.	RELATED PARTY DISCLOSURES

Director

N J Venios

A loan exists between the company and the director N J Venios. At 28 February 2026, the company owed the director £8,840 (2025 - £5,597). The loan, included within other creditors, is made up of business expenses not yet reimbursed. The loan balance is repayable to the director on demand.

8.	ULTIMATE CONTROLLING PARTY

Kastro Group Ltd

The company is controlled by Kastro Group Ltd, a company controlled by the director Mr N Venios. Kastro Group Ltd, which shares the same registered office as Kastro Ltd, has taken the option under Section 399(2A) of the Companies Act 2006 not to prepare consolidated financial statements.