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Registered number: 07075220
Castle Care Supported Living Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
1st Floor
Brook House, Brook Road
Whitchurch
Cardiff
CF14 1DU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07075220
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 408,567 287,219
408,567 287,219
CURRENT ASSETS
Debtors 5 18,140 46,337
18,140 46,337
Creditors: Amounts Falling Due Within One Year 6 (253,902 ) (125,978 )
NET CURRENT ASSETS (LIABILITIES) (235,762 ) (79,641 )
TOTAL ASSETS LESS CURRENT LIABILITIES 172,805 207,578
Creditors: Amounts Falling Due After More Than One Year 7 (48,682 ) (91,780 )
NET ASSETS 124,123 115,798
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 124,122 115,797
SHAREHOLDERS' FUNDS 124,123 115,798
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Page 2
For the year ending 30 November 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Morgan
Director
26/08/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Castle Care Supported Living Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07075220 . The registered office is 7 The Dell, Landare, Aberdare, CF44 8BF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No Depreciation
Leasehold No Depreciation
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance & 20% Straight Line
Computer Equipment 20% Reducing Balance & 30% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 30 (2024: 42)
30 42
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2024 242,436 24,749 73,407 10,738 351,330
Additions 139,714 - - - 139,714
As at 30 November 2025 382,150 24,749 73,407 10,738 491,044
Depreciation
As at 1 December 2024 - 11,343 46,236 6,532 64,111
Provided during the period - 6,187 9,204 2,975 18,366
As at 30 November 2025 - 17,530 55,440 9,507 82,477
Net Book Value
As at 30 November 2025 382,150 7,219 17,967 1,231 408,567
As at 1 December 2024 242,436 13,406 27,171 4,206 287,219
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 18,140 46,337
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,136 3,785
Bank loans and overdrafts 157,467 53,120
Corporation tax 22,991 20,993
Other taxes and social security 22,121 20,190
Other creditors 46,947 27,860
Directors' loan accounts 240 30
253,902 125,978
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,961 13,097
Bank loans 39,721 78,683
48,682 91,780
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,136 3,785
Later than one year and not later than five years 8,961 13,097
13,097 16,882
13,097 16,882
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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