REGISTERED NUMBER: 08787397 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Castlemed Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Dr C A Seller

Mrs S L Seller

SECRETARY:

REGISTERED OFFICE:

Lennox House

3 Pierrepont Street

Bath

BA1 1LB

REGISTERED NUMBER:

08787397 (England and Wales)

FIXED ASSETS

Tangible assets

4

21,527

28,703

CURRENT ASSETS

Debtors

5

10,731

12,358

Cash at bank

21,999

25,162

32,730

37,520

CREDITORS

Amounts falling due within one year

6

29,862

40,472

NET CURRENT ASSETS/(LIABILITIES)

2,868

(2,952

)

TOTAL ASSETS LESS CURRENT LIABILITIES

24,395

25,751

PROVISIONS FOR LIABILITIES

4,090

5,454

NET ASSETS

20,305

20,297

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

20,205

20,197

20,305

20,297

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 5 September 2026 and were signed on its behalf by:

Dr C A Seller - Director

1.	STATUTORY INFORMATION

Castlemed 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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% 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.

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 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

3,333

66,163

69,496

DEPRECIATION

At 1 April 2025

2,543

38,250

40,793

Charge for year

198

6,978

7,176

At 31 March 2026

2,741

45,228

47,969

NET BOOK VALUE

At 31 March 2026

592

20,935

21,527

At 31 March 2025

790

27,913

28,703

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

10,731

12,358

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

1

Tax

3,242

2,024

Directors' current accounts

26,620

38,447

29,862

40,472