ACCOUNTS - Final Accounts preparation

Share capital

Castlegate Homes (Construction) Ltd

Registered number: 03997268

Directors' report and
unaudited financial statements

For the 18-month period ended 31 December 2025

CASTLEGATE HOMES (CONSTRUCTION) LTD

COMPANY INFORMATION

Directors	M J Forde
	K L Nutter
	J Parle


Registered number	03997268


Registered office	The Finlan Centre
	Hale Road
	Hale Bank
	Widnes
	Cheshire
	WA8 8PU

CASTLEGATE HOMES (CONSTRUCTION) LTD

CONTENTS

	Page
Directors' Report	1 - 2
Accountants' Report	3
Statement of Comprehensive Income	4
Statement of Financial Position	5
Notes to the Financial Statements	6 - 7

CASTLEGATE HOMES (CONSTRUCTION) LTD

DIRECTORS' REPORT

FOR THE PERIOD ENDED 31 DECEMBER 2025

The Directors present their report and the financial statements for the 18-month period ended 31 December 2025.

Directors' responsibilities statement

The Directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

In preparing these financial statements, the Directors are required to:

∙select suitable accounting policies for the Company's financial statements and then apply them consistently;

∙make judgments and accounting estimates that are reasonable and prudent; and

∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Principal activity

The Company is dormant and has not traded in the current period.

Directors

The Directors who served during the period were:

M J Forde

K L Nutter

J Parle

Going concern

The Directors believe there is nothing to indicate that the Company will not continue as a going concern. Whilst the Company is not expected to trade in the coming year, the Directors do not intend to wind up the Company, it will remain dormant for the foreseeable future. The period to which the Directors have paid particular attention in assessing the appropriateness of the going concern basis is not less than twelve months from the date of approval of the accounts.

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CASTLEGATE HOMES (CONSTRUCTION) LTD

DIRECTORS' REPORT (CONTINUED)

FOR THE PERIOD ENDED 31 DECEMBER 2025

Small companies note

In preparing this report, the Directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board on 15 September 2026 and signed on its behalf.

K L Nutter

Director

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CASTLEGATE HOMES (CONSTRUCTION) LTD

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CASTLEGATE HOMES (CONSTRUCTION) LTD FOR THE PERIOD ENDED 31 DECEMBER 2025

In accordance with our engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the Company for the period ended 31 December 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the Company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance/.

Respective responsibilities of Directors and accountants

You have acknowledged on the Statement of Financial Position for the period ended 31 December 2025 your duty to ensure that the Company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and profit or loss. You consider that the Company is exempt from the statutory requirement for an audit for the period.

This report is made solely to the Board of Directors of Castlegate Homes (Construction) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of the Company and state those matters that we have agreed to state to the Board of Directors, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept nor assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.

We have not been instructed to carry out an audit or review of the financial statements of Castlegate Homes (Construction) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Forvis Mazars LLP

Chartered Accountants

5th Floor

3 Wellington Place

Leeds

LS1 4AP

15 September 2026

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CASTLEGATE HOMES (CONSTRUCTION) LTD

STATEMENT OF COMPREHENSIVE INCOME

FOR THE PERIOD ENDED 31 DECEMBER 2025

The Company has not traded during the period or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither a profit nor a loss.

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CASTLEGATE HOMES (CONSTRUCTION) LTD

REGISTERED NUMBER: 03997268

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

	31 December	30 June
	2025	2024
Note	£	£



Net current assets	-	-
Total assets less current liabilities	-	-

Net assets	-	-

Capital and reserves
Called up share capital	5	3	3
Profit and loss account	6	(3)	(3)
		-	-

For the period ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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 financial statements have been prepared 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 financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 September 2026.

K L Nutter

Director

The notes on pages 6 to 7 form part of these financial statements.

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CASTLEGATE HOMES (CONSTRUCTION) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Castlegate Homes (Construction) Ltd (the 'Company') is a private company, limited by shares and registered in England and Wales, registered number 03997268. The registered address is The Finlan Centre, Hale Road, Hale Bank, Widnes, Cheshire, WA8 8PU.
The Company is dormant and has not traded in the current period.

2.Accounting policies

The following principal accounting policies have been applied:

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

These financial statements have been presented in pound sterling which is the functional currency of the Company, and rounded to the nearest £.

2.2

Going concern

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

The Directors made no significant judgments or estimates when preparing these Financial Statements.

Employees

The company has no employees other than directors who are remunerated by another group company.

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CASTLEGATE HOMES (CONSTRUCTION) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Allotted, called up and fully paid

3 (2024 - 3) Ordinary shares of £1.00 each	3	3

Reserves

Profit and loss account

This reserve represents cumulative profits and losses.

7.	Related party transactions
	The Company has taken advantage of the exemption allowed under FRS 102 Section 33.1A whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertaking of the group.

8.	Controlling party

The immediate parent company is Castlegate Homes (Developments) Ltd, with registered office of The Finlan Centre, Hale Road, Hale Bank, Widnes, Cheshire, WA8 8PU.
The parent undertaking of the smallest group for which consolidated accounts are prepared is Morbaine Properties Limited. The parent undertaking of the largest group for which consolidated accounts are prepared is JAF Holdings Limited. Consolidated accounts are available from Companies House, Crown Way, Cardiff, CF14 3UZ. The registered office of Morbaine Properties Limited and JAF Holdings Limited is The Finlan Centre, Hale Road, Hale Bank, Widnes, Cheshire, WA8 8PU.
In the opinion of the Directors the Trustees of The JAF Legacy Trust are the ultimate controlling party of the business.

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