REGISTERED NUMBER: 10511024 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

CASTLE KEEP SURVEYS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Dixon

Mrs A L Dixon

REGISTERED OFFICE:

The Keep

The Village

Castle Eden

Co. Durham

TS27 4SL

REGISTERED NUMBER:

10511024 (England and Wales)

ACCOUNTANTS:

Mitchells Grievson

Chartered Accountants

Kensington House

3 Kensington

Bishop Auckland

Co. Durham

DL14 6HX

FIXED ASSETS

Tangible assets

4

175,800

187,913

Investments

5

50

50

175,850

187,963

CURRENT ASSETS

Stocks

15,318

150,000

Debtors

6

1,002,175

805,295

Cash at bank and in hand

13,569

434

1,031,062

955,729

CREDITORS

Amounts falling due within one year

7

935,677

850,961

NET CURRENT ASSETS

95,385

104,768

TOTAL ASSETS LESS CURRENT LIABILITIES

271,235

292,731

CREDITORS

Amounts falling due after more than one year

8

(221,945

)

(283,560

)

PROVISIONS FOR LIABILITIES

(43,950

)

(46,978

)

NET ASSETS/(LIABILITIES)

5,340

(37,807

)

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

5,320

(37,827

)

5,340

(37,807

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 4 September 2026 and were signed on its behalf by:

M Dixon - Director

1.	STATUTORY INFORMATION

Castle Keep Surveys Limited 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.

The financial statements have been prepared on the going concern basis of accounting. At the 2024 balance sheet date the company's liabilities exceeded its assets by £37,807; (by December 2025 the company's assets exceeded its liabilities. The directors have confirmed that they will continue to support the company continuing in trade.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on reducing balance and 25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 17 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

435,575

Additions

35,690

At 31 December 2025

471,265

DEPRECIATION

At 1 January 2025

247,662

Charge for year

47,803

At 31 December 2025

295,465

NET BOOK VALUE

At 31 December 2025

175,800

At 31 December 2024

187,913

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

337,805

Additions

29,990

At 31 December 2025

367,795

DEPRECIATION

At 1 January 2025

177,731

Charge for year

40,018

At 31 December 2025

217,749

NET BOOK VALUE

At 31 December 2025

150,046

At 31 December 2024

160,074

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

50

NET BOOK VALUE

At 31 December 2025

50

At 31 December 2024

50

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

116,484

147,426

Other debtors

663,154

492,820

779,638

640,246

Amounts falling due after more than one year:

Other debtors

222,537

165,049

Aggregate amounts

1,002,175

805,295

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,687

67

Hire purchase contracts

43,573

94,798

Trade creditors

19,279

26,082

Taxation and social security

701,396

512,429

Other creditors

162,742

217,585

935,677

850,961

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

20,367

38,233

Other creditors

201,578

245,327

221,945

283,560

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

257,871

-

Hire purchase contracts

63,940

133,031

Secured lending

102,899

108,559

424,710

241,590

Hire purchase liabilities are secured against the asset to which they relate.

Secured lending is secured against trade debtors and a fixed and floating charge over all property and assets.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

M Dixon and Mrs A L Dixon

Balance outstanding at start of year

492,820

398,809

Amounts advanced

230,334

94,011

Amounts repaid

(60,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

663,154

492,820

The directors loan account is repayable upon demand and interest has been charged at the appropriate rate.