CASTLEBLAIR GROUP LTD


Director	Samuel Richard Dyer


Registered Address	195 Queensferry Road
	Rosyth
	Dunfermline
	KY11 2JH


Registered Number	SC681000 (Scotland)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investments	3		2,002		2,002
			2,002		2,002
Current assets
Debtors	4	8,001		-
Cash at bank and on hand		3,270		2,581
		11,271		2,581
Creditors amounts falling due within one year		(2,406)		-
Net current assets (liabilities)			8,865		2,581
Total assets less current liabilities			10,867		4,583
Creditors amounts falling due after one year			(1)		-
Net assets			10,866		4,583
Capital and reserves
Called up share capital			1		1
Profit and loss account			10,865		4,582
Shareholders' funds			10,866		4,583

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 15 September 2026, and are signed on its behalf by:

Samuel Richard Dyer
Director
Registered Company No. SC681000

CASTLEBLAIR GROUP LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees
	Employees including directors during the financial year was 1. No Directors emoluments declared


		2026		2025
	Average number of employees during the year	0		0

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 April 25	2,002	2,002
At 31 March 26	2,002	2,002
Net book value
At 31 March 26	2,002	2,002
At 31 March 25	2,002	2,002

	Notes
	¹Investments in group undertakings and participating interests

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	1	-
Amounts owed by group undertakings	8,000	-
Total	8,001	-