REGISTERED NUMBER: 04254056 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

CASTLE HOMES OF WARWICK REAL ESTATE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R W Davis

M Illum

I A Collins

REGISTERED OFFICE:

1 Abbotsford House

Bridge Street

Kenilworth

Warwickshire

CV8 1BP

REGISTERED NUMBER:

04254056 (England and Wales)

ACCOUNTANTS:

TC Group

31 High View Close

Hamilton Office Park

Leicester

Leicestershire

LE4 9LJ

FIXED ASSETS

Investments

4

600

600

CURRENT ASSETS

Stocks

949,434

1,004,687

Debtors

5

289

-

Cash at bank

186

2,447

949,909

1,007,134

CREDITORS

Amounts falling due within one year

6

152,083

123,912

NET CURRENT ASSETS

797,826

883,222

TOTAL ASSETS LESS CURRENT LIABILITIES

798,426

883,822

CREDITORS

Amounts falling due after more than one year

7

1,210,173

1,143,936

NET LIABILITIES

(411,747

)

(260,114

)

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(411,757

)

(260,124

)

(411,747

)

(260,114

)

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 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 28 August 2026 and were signed on its behalf by:

R W Davis - Director

1.	STATUTORY INFORMATION

Castle Homes Of Warwick Real Estate 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.

Going concern

The financial statements have been prepared on a going concern basis. The directors are of the opinion that the company will have access to sufficient funds to enable it to continue trading for at least one year from the date of signing the balance sheet..

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

The cost of stock and work in progress comprises property acquired, direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing work in progress to its current condition. At each reporting date work in process is assessed for impairment. If impairment is identified work in process is reduced to selling price less cost to complete and sell. Impairments are recognised immediately in the profit and loss account.

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 3 (2024 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 December 2024

and 30 November 2025

600

NET BOOK VALUE

At 30 November 2025

600

At 30 November 2024

600

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

289

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,618

5,618

Trade creditors

-

1,630

Amounts owed to associates

142,350

112,550

Other creditors

4,115

4,114

152,083

123,912

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

22,173

27,936

Other creditors

1,188,000

1,116,000

1,210,173

1,143,936

8.	RELATED PARTY DISCLOSURES

Other creditors due after more than one year includes an amount of £1,188,000 (2024 : £1,116,000 ) due to a company controlled by parties related to the controlling parties of this company. The interest charged on this loan is 8%.per annum.

At the year end the company owed £142,350 (2024: £112,550) to group companies and £1,590 (2024: £1,590) to the directors. These balances are unsecured, interest free and repayable on demand.