REGISTERED NUMBER: SC267888 (Scotland)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

CASTLEWOOD PARK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

W A Smith

Mrs A Smith

SECRETARY:

Mrs A Smith

REGISTERED OFFICE:

Benview

Strachan

Banchory

Aberdeenshire

AB31 6NQ

REGISTERED NUMBER:

SC267888 (Scotland)

ACCOUNTANTS:

Bon Accord Accountancy Limited

71 Charleston Road North

Cove

Aberdeen

Aberdeenshire

AB12 3SZ

FIXED ASSETS

Tangible assets

4

308,199

315,020

CURRENT ASSETS

Cash at bank

10,089

23,172

CREDITORS

Amounts falling due within one year

5

212,238

235,407

NET CURRENT LIABILITIES

(202,149

)

(212,235

)

TOTAL ASSETS LESS CURRENT LIABILITIES

106,050

102,785

CREDITORS

Amounts falling due after more than one year

6

180,026

168,985

NET LIABILITIES

(73,976

)

(66,200

)

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Retained earnings

(78,976

)

(71,200

)

SHAREHOLDERS' FUNDS

(73,976

)

(66,200

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 21 August 2026 and were signed on its behalf by:

W A Smith - Director

1.	STATUTORY INFORMATION

Castlewood Park Limited is a private company, limited by shares , registered in Scotland. 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.

Land and buildings

-

2% on reducing balance

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance and 5% on reducing balance

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

346,311

332,146

678,457

DEPRECIATION

At 1 September 2024

71,399

292,038

363,437

Charge for year

5,498

1,323

6,821

At 31 August 2025

76,897

293,361

370,258

NET BOOK VALUE

At 31 August 2025

269,414

38,785

308,199

At 31 August 2024

274,912

40,108

315,020

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

28,000

9,999

Trade creditors

3,360

203

Taxation and social security

3,242

3,242

Other creditors

177,636

221,963

212,238

235,407

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

180,026

168,985

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

68,026

158,153