CASTLE INNVESTMENTS LTD

CASTLE INNVESTMENTS LTD
Contents Page
For the Period 17 September 2024 to 31 December 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

CASTLE INNVESTMENTS LTD
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £
Current assets
Stocks		6,195
Debtors		3,099
Cash at bank and in hand		35,285
		44,579
Creditors: amount falling due within one year		(25,774)
Net current assets		18,805

Total assets less current liabilities		18,805
Provisions for liabilities		(2,997)
Net assets		15,808

Capital and reserves
Called up share capital	3	2
Profit and loss account		15,806
Shareholders' funds		15,808

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 16 September 2026 and were signed on its behalf by:

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Lucia DAVIES
Director

1

CASTLE INNVESTMENTS LTD
Notes to the Abridged Financial Statements
For the Period 17 September 2024 to 31 December 2025

General Information

CASTLE INNVESTMENTS LTD is a private company, limited by shares, registered in , registration number 15961512, registration address 64 Church Road, Caldicot, NP26 4HW.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 13.

3.

Share Capital

Allotted, called up and fully paid	2025 £
2 Class A shares of £1.00 each	2
	2

2