CASTLE HEATING LIMITED


Directors	Mrs M Townsend
	Mr S G Townsend


Registered Address	3 Ferry Road
	Shoreham By Sea
	BN43 5RA


Registered Number	04799346 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		13,125		5,486
			13,125		5,486
Current assets
Debtors	5	1,002		-
Cash at bank and on hand		19,375		30,933
		20,377		30,933
Creditors amounts falling due within one year	6	(2,214)		(6,521)
Net current assets (liabilities)			18,163		24,412
Total assets less current liabilities			31,288		29,898
Creditors amounts falling due after one year	7		-		(1,400)
Accruals and deferred income			(760)		(760)
Net assets			30,528		27,738
Capital and reserves
Called up share capital			100		100
Profit and loss account			30,428		27,638
Shareholders' funds			30,528		27,738

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 December 2025, and are signed on its behalf by:

Mr S G Townsend
Director

Mrs M Townsend
Director

Registered Company No. 04799346

CASTLE HEATING LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Goodwill
	Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be 20 years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Vehicles	25
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 December 24	6,000	6,000
At 30 November 25	6,000	6,000
Amortisation and impairment
At 01 December 24	6,000	6,000
At 30 November 25	6,000	6,000
Net book value
At 30 November 25	-	-
At 30 November 24	-	-

4.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 December 24	12,990	1,249	14,239
Additions	13,995	-	13,995
Disposals	(12,990)	-	(12,990)
At 30 November 25	13,995	1,249	15,244
Depreciation and impairment
At 01 December 24	7,511	1,242	8,753
Charge for year	1,902	2	1,904
On disposals	(8,538)	-	(8,538)
At 30 November 25	875	1,244	2,119
Net book value
At 30 November 25	13,120	5	13,125
At 30 November 24	5,479	7	5,486

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	850	-
Other debtors	152	-
Total	1,002	-

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	885
Taxation and social security	2,191	5,632
Other creditors	23	4
Total	2,214	6,521

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	-	1,400
Total	-	1,400