REGISTERED NUMBER: 15660543 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Kastel Stret Garage Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M P Jacob

SECRETARY:

Mrs D J Marshall

REGISTERED OFFICE:

45 Castle Street

Bodmin

Cornwall

PL31 2DX

REGISTERED NUMBER:

15660543 (England and Wales)

ACCOUNTANTS:

Nash & Co

Chartered Certified

Accountants

28 Beatrice Road

Bodmin

Cornwall

PL31 1RD

FIXED ASSETS

Tangible assets

4

18,968

125,190

CURRENT ASSETS

Cash at bank

362

153

CREDITORS

Amounts falling due within one year

5

5,075

106,102

NET CURRENT LIABILITIES

(4,713

)

(105,949

)

TOTAL ASSETS LESS CURRENT LIABILITIES

14,255

19,241

RESERVES

Income and expenditure account

14,255

19,241

14,255

19,241

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 surplus or deficit 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 director and authorised for issue on 18 September 2026 and were signed by:

M P Jacob - Director

1.	STATUTORY INFORMATION

Kastel Stret Garage Ltd is a private company, limited by guarantee , 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.

Turnover

Turnover represents contributions receivable from leaseholders in connection with mutual expenses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

nil

Taxation

The company receives mutual income from the leaseholders, which is used to cover mutual expenses and is considered non-taxable. The company also receives third party rental income, which is taxable net of the attributable expenses. 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 May 2025

125,190

Disposals

(106,222

)

At 30 April 2026

18,968

NET BOOK VALUE

At 30 April 2026

18,968

At 30 April 2025

125,190

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Other creditors

5,075

106,102

6.	RELATED PARTY DISCLOSURES

The company owns the freehold of a site that includes twelve leasehold garages and one leasehold parking area. All members of the company are leaseholders, and each leaseholder contributes a share of the mutual running costs as required.

7.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.