CASTLEMEAD PROPERTIES LIMITED Company accounts

COMPANY REGISTRATION NUMBER: 2625937

CASTLEMEAD PROPERTIES LIMITED

Unaudited Financial Statements

31 December 2025

CASTLEMEAD PROPERTIES LIMITED

Financial Statements

Year ended 31 December 2025

Contents	Page

Officers and professional advisers	1

Directors' report	2

Statement of income and retained earnings	3

Statement of financial position	4

Accounting policies	5

Notes to the financial statements	7

CASTLEMEAD PROPERTIES LIMITED

Officers and Professional Advisers

The board of directors Mr. A J Hall

- Director

Mrs. N A Walker

- Director

Company secretary	Mr. A J Hall

Registered office	135 Old Brompton Road
	London
	England
	SW5 0LF

Accountants	Begg, Williamson & Co
	Chartered Certified Accountants
	24 Church Road
	Crystal Palace
	London
	UK
	SE19 2ET

CASTLEMEAD PROPERTIES LIMITED

Directors' Report

Year ended 31 December 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2025 .

Directors

The directors who served the company during the year were as follows:

Mr. A J Hall
Mrs. N A Walker

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 15 September 2026 and signed on behalf of the board by:

Mr. A J Hall	Mrs. N A Walker
Director	Director

Mr. A J Hall
Company Secretary

Registered office:

135 Old Brompton Road

London

England

SW5 0LF

CASTLEMEAD PROPERTIES LIMITED

Statement of Income and Retained Earnings

Year ended 31 December 2025

	2025	2024
Note	£	£

Administrative expenses	8,068	9,631
	-------	-------
Operating loss	( 8,068)	( 9,631)

		-------	-------
Loss before taxation	3	( 8,068)	( 9,631)

Tax on loss	–	–
	-------	-------
Loss for the financial year and total comprehensive income	( 8,068)	( 9,631)
	-------	-------

Retained losses at the start of the year	( 277,066)	( 267,435)
	---------	---------
Retained losses at the end of the year	( 285,134)	( 277,066)
	---------	---------

All the activities of the company are from continuing operations.

CASTLEMEAD PROPERTIES LIMITED

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	4		164,977	170,055

Current assets

Cash at bank and in hand	292		427

Creditors: amounts falling due within one year	5	440		440
		----		----
Net current liabilities			148	13
			---------	---------
Total assets less current liabilities			164,829	170,042

Creditors: amounts falling due after more than one year	6	449,961	447,106
		---------	---------
Net liabilities		( 285,132)	( 277,064)
		---------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	( 285,134)	( 277,066)
	---------	---------
Shareholders deficit	( 285,132)	( 277,064)
	---------	---------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 15 September 2026 , and are signed on behalf of the board by:

Mr. A J Hall	Mrs. N A Walker
Director	Director

Company registration number: 2625937

CASTLEMEAD PROPERTIES LIMITED

Accounting Policies

Year ended 31 December 2025

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the accounting date. Transactions in foreign currencies are recorded at the date of transactions. All differences are taken to the Profit and Loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Land & building	-	straight line over 50 years

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

CASTLEMEAD PROPERTIES LIMITED

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 135 Old Brompton Road, London, SW5 0LF, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	5,078	5,078
	-------	-------

4. Tangible assets

	Plant and machinery	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	315,712	315,712
	---------	---------
Depreciation
At 1 January 2025	145,657	145,657
Charge for the year	5,078	5,078
	---------	---------
At 31 December 2025	150,735	150,735
	---------	---------
Carrying amount
At 31 December 2025	164,977	164,977
	---------	---------
At 31 December 2024	170,055	170,055
	---------	---------

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	440	440
	----	----

6. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	449,961	447,106
	---------	---------

The amounts are loans from directors and their family members. All the loans shown are interest free and have no set dates for repayment. All the lenders have agreed that they will not require repayment within twelve months from the balance sheet date.

7. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr. A J Hall	( 204,665)	( 376)	( 205,041)
Mrs. N A Walker	( 242,441)	( 2,479)	( 244,920)
	---------	-------	---------
	( 447,106)	( 2,855)	( 449,961)
	---------	-------	---------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr. A J Hall	( 204,336)	( 329)	( 204,665)
Mrs. N A Walker	( 243,943)	1,502	( 242,441)
	---------	-------	---------
	( 448,279)	1,173	( 447,106)
	---------	-------	---------