Company Registration No. 08433319 (England and Wales)
Castor Sound Limited
Unaudited accounts
for the year ended 31 March 2026
Castor Sound Limited
Unaudited accounts
Contents
Castor Sound Limited
Company Information
for the year ended 31 March 2026
Company Number
08433319 (England and Wales)
Registered Office
54 PETERBOROUGH ROAD
CASTOR
PETERBOROUGH
PE5 7AL
Accountants
ASTON STEELE
Aston House
Cotchford Hill,
Hartfield
Sussex
TN7 4HA
Castor Sound Limited
Statement of financial position
as at 31 March 2026
Cash at bank and in hand
96,787
81,728
Creditors: amounts falling due within one year
(11,480)
(8,924)
Net current assets
85,584
73,011
Total assets less current liabilities
87,286
73,672
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
86,866
73,452
Shareholders' funds
86,966
73,552
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 September 2026 and were signed on its behalf by
Jane Scutt
Director
Company Registration No. 08433319
Castor Sound Limited
Notes to the Accounts
for the year ended 31 March 2026
Castor Sound Limited is a private company, limited by shares, registered in England and Wales, registration number 08433319. The registered office is 54 PETERBOROUGH ROAD, CASTOR, PETERBOROUGH, PE5 7AL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straight Line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Castor Sound Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Computer equipment
Amounts falling due within one year
Accrued income and prepayments
177
207
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
3,930
-
Loans from directors
6,110
7,125
7
Deferred taxation
2026
2025
Accelerated capital allowances
320
120
Provision at start of year
120
170
Charged/(credited) to the profit and loss account
200
(50)
Provision at end of year
320
120
Castor Sound Limited
Notes to the Accounts
for the year ended 31 March 2026
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).