Castle Financial LLP

	Page
Abridged Statement of Financial Position	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: OC323396

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		18,227		37,900

			18,227		37,900
CURRENT ASSETS
Debtors		19,722		7,888
Cash at bank and in hand		30,028		33,838

		49,750		41,726
Creditors: Amounts Falling Due Within One Year		(1,259 )		(8,645 )

NET CURRENT ASSETS (LIABILITIES)			48,491		33,081

TOTAL ASSETS LESS CURRENT LIABILITIES			66,718		70,981

Creditors: Amounts Falling Due After More Than One Year			-		(1,025 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			66,718		69,956

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		631,773		514,186

			631,773		514,186

Equity
Members' other interests
Members' capital		(565,055)		(444,230)

			(565,055)		(444,230)

			66,718		69,956

...CONTINUED

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Castle Financial LLP

Abridged Statement of Financial Position (continued)

As At 31 March 2026

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year	631,773	514,186
Members' other interests	(565,055)	(444,230)

	66,718	69,956

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Income Statement.

All of the LLP's members have consented to the preparation of an Abridged Statement of Financial Position for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the members

Mr Matthew Shaw

Designated Member

13/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Castle Financial LLP is a limited liability partnership, incorporated in England & Wales, registered number OC323396 . The Registered Office is 12 Moor Lane, Clitheroe, Lancashire, BB7 1BE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

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:

Motor Vehicles	25% reducing balance method
Computer Equipment	15% reducing balance method

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2025: NIL)

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Castle Financial LLP

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2025	60,988
Additions	1,899
Disposals	(21,250 )

As at 31 March 2026	41,637

Depreciation
As at 1 April 2025	23,088
Provided during the period	5,635
Disposals	(5,313 )

As at 31 March 2026	23,410

Net Book Value
As at 31 March 2026	18,227

As at 1 April 2025	37,900

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