The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Castle View Developments 2019 Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Gwel An Nans, Threemilestone, Truro, Cornwall, England, TR3 6FU.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue is recognised to turnover upon exchange of contracts for the sale of properties.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The average monthly number of persons (including directors) employed by the company during the year was:

Directors and Shareholders of Castle View Developments 2019 Limited

At 31 December 2025, Castle View Developments 2019 Ltd owed £100,001 in respect of previous advances made to the company. (2024 £100,001). The advances are free of interest and repayable on demand.

D & G Builders Cornwall Limited

A company owned by two Directors and Shareholders of the company.

At 31 December 2025, Castle View Developments 2019 Limited owed £85,000 in respect of a loan made to the company. (2024 £250,000). The loan is interest free and repayable on demand.

Ed Crossley & Associates Limited

A company owned by a Director and Shareholder of the company.

At 31 December 2025, Castle View Developments 2019 Limited owed £85,000 in respect of a loan made to the company. (2024 £350,000). The loan is interest free and repayable on demand.

During the year, Castle View Developments paid the company £8,450 for services rendered to the company. (2024: £7,000.) At 31 December 2025, the company is owed £nil in respect of these services. (2024: £nil.)