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Registered number: 09882722
CAST CONSULT LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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CAST CONSULT LIMITED
COMPANY INFORMATION
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K L Brooks (resigned 29 July 2025)
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CAST CONSULT LIMITED
CONTENTS
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Independent Auditor's Report
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Statement of Comprehensive Income
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Statement of Changes in Equity
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Notes to the Financial Statements
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CAST CONSULT LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The directors present their Company strategic report accompanying the financial statements for the year ended 31 December 2025.
Performance for the year ended 31 December 2025 was resilient against a backdrop of continued economic and geopolitical uncertainty. While inflationary pressures moderated during the year and interest rates began to ease, investment decisions across the property and construction sectors remained cautious due to ongoing global geopolitical tensions, weak economic growth in several markets, continuing regulatory change, reduced regulatory certainty, and persistent viability challenges affecting development investment and activity.
Against this backdrop, the directors balanced investment and prudent financial management with a focus on the long-term sustainable future of the Company. Turnover for the year was £14.5m (2024: £15.4m), reflecting the impact of delayed investment decisions, the Building Safety Act and slower market activity in the business’ core sectors. This continued the slower final third of 2024. The Company protected its profitability through careful cost management, focussing on its strong project portfolio, and by growing market share in its chosen markets.
The business continued to make progress in support of its mission of "Driving Industry Change. Delivering Better Outcomes. Creating Future Places." Cast maintained its role as masterplan project and cost managers for the Earls Court Development Company on its 40-acre West London masterplan and continued to support major regeneration and development projects across London and the UK. The Company further strengthened its reputation as a trusted industry adviser, building on the successful launch of Verified by Cast and supporting clients navigate an increasingly complex viability, development and delivery environment.
The year also marked an important milestone in the geographical development of the business with the opening of Cast's second office in Edinburgh. Establishing a permanent presence in Scotland reflects the Company's long-term strategy and commitment to supporting clients across the whole UK and creates a platform for further growth within both existing and emerging markets. Alongside this expansion, the directors continued to focus on increasing the resilience of the business through greater geographic, sector and service diversification.
Another significant milestone during the year was Keith Brooks’ retirement from the Board following his long and valued contribution to the business. The directors would like to formally acknowledge Keith's commitment, vision, leadership and contribution to the growth and success of Cast over many years. His retirement forms part of the Company's planned succession strategy and evolving ownership model, designed to ensure long-term sustainability, continuity of leadership and the successful transition of the business to its next generation of owners and leaders.
The Company also continued to invest in its people, recognising that attracting, developing and retaining talent remains fundamental to long-term success. Emphasis was placed on the development of the Leadership and Management teams, strengthening capability across the business and supporting future growth. These initiatives, together with the Company's evolving ownership model, provide a strong platform for the next phase of Cast's development and help ensure the business remains resilient, innovative and well-positioned to capture future opportunities.
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CAST CONSULT LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Principal risks and uncertainties
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The principal risks and uncertainties affecting the Company continue to relate to geopolitical instability, economic uncertainty, evolving regulation and their impact on investor confidence, development viability and construction activity. Ongoing conflicts in Ukraine and the Middle East, changing international trade relationships, continued pressure on public finances and the wider challenge of improving economic growth have contributed to a cautious investment environment across the property and construction sectors. Regulatory change, including the continuing implementation of UK building safety reforms and planning system constraints, also continues to influence project viability and delivery programmes.
The directors remain focused on prudent financial risk management and maintaining a robust balance sheet.
Attention continues to be paid to cash generation, working capital management and the quality of earnings as the business invests in its strategic objectives, leadership development, geographic expansion, diversification and succession planning. The directors have reviewed the Company's financial position and future prospects and are satisfied that the business enters 2026 with a strong foundation, good visibility of future work and a platform for sustainable growth.
Key performance indicators
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The following are key performance indicators for the Company for the year ended 31 December 2025:
Operating margin: 21.4% (2024: 18.1%)
Resource to revenue ratio: 53% (2024: 55%)
This report was approved by the board and signed on its behalf.
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CAST CONSULT LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The directors present their report and the financial statements for the year ended 31 December 2025.
Directors' responsibilities statement
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The directors are responsible for preparing the Strategic Report, 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.
The profit for the year, after taxation, amounted to £2,322,977 (2024: £2,214,597).
Dividends are detailed in note 10.
The directors who served during the year were:
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K L Brooks (resigned 29 July 2025)
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CAST CONSULT LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
The Company continues to trade profitably and to pursue opportunities to improve its performance and financial position.
Economic impacts of global events
UK businesses continue to operate in an environment of economic and geopolitical uncertainty. Factors including geopolitical tensions, changing international trade policies, inflationary pressures, fluctuations in interest rates, labour market challenges and supply chain disruption continue to affect businesses across a range of sectors.
The directors have considered the potential impact of these uncertainties on the Company, including the effectiveness of mitigating actions available to management, and have concluded that they do not give rise to any adjusting events at the reporting date. The principal potential impact on the Company is expected to arise through broader economic effects on customers, suppliers and financial markets. These matters have been considered as part of the directors' assessment of the Company's ability to continue as a going concern.
The Company continues to monitor developments and work closely with its customers, suppliers and other stakeholders to mitigate potential adverse impacts and maximise opportunities where they arise.
Disclosure of information to auditors
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Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
∙so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and
∙the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.
Post balance sheet events
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There have been no significant events affecting the Company since the year end.
The auditors, Crowe U.K. LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
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CAST CONSULT LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CAST CONSULT LIMITED
Opinion
We have audited the financial statements of Cast Consult Limited for the year ended 31 December 2025 which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity, the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
∙give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;
∙have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
∙have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The directors are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
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CAST CONSULT LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CAST CONSULT LIMITED
Other information (continued)
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matter prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Strategic Report and the Directors' Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Directors' Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
∙the financial statements are not in agreement with the accounting records and returns; or
∙certain disclosures of directors' remuneration specified by law are not made; or
∙we have not received all the information and explanations we require for our audit; or
∙the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies exemption in preparing the directors report and from the requirement to prepare a strategic report.
Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
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CAST CONSULT LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CAST CONSULT LIMITED
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
We obtained an understanding of the legal and regulatory frameworks within which the company operates focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006 and Taxation legislation. To help us identify instances of non-compliance with these laws and regulations, and in identifying and assessing the risks of material misstatement in respect to non-compliance, our procedures included, but were not limited to:
∙Inquiring of management and, where appropriate, those charged with governance, as to whether the Company is in compliance with laws and regulations, and discussing their policies and procedures regarding compliance with laws and regulations;
∙Inspecting correspondence, if any, with relevant licensing or regulatory authorities;
∙Communicating identified laws and regulations to the engagement team and remaining alert to any indications of non-compliance throughout our audit; and
∙Considering the risk of acts by the Company which were contrary to applicable laws and regulations, including fraud.
In addition, we evaluated the directors' and management’s incentives and opportunities for fraudulent manipulation of the financial statements, including the risk of override of controls, and determined that the principal risks were related to posting manual journal entries to manipulate financial performance, management bias through judgements and assumptions in significant accounting estimates, in particular in relation to revenue recognition, significant fraud risk, and significant one-off or unusual transactions.
Our audit procedures in relation to fraud included but were not limited to:
∙Making enquiries of the directors and management on whether they had knowledge of any actual, suspected or alleged fraud;
∙Gaining an understanding of the internal controls established to mitigate risks related to fraud;
∙Discussing amongst the engagement team the risks of fraud; and
∙Addressing the risks of fraud through management override of controls by performing journal entry testing.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing noncompliance and cannot be expected to detect non-compliance with all laws and regulations.
These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations.
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CAST CONSULT LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CAST CONSULT LIMITED
Auditor's responsibilities for the audit of the financial statements (continued)
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of the audit report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Peter Gilligan (Senior statutory auditor)
for and on behalf of
Crowe U.K. LLP
Statutory Auditor
55 Ludgate Hill
London
EC4M 7JW
8 October 2026
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CAST CONSULT LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025
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Interest receivable and similar income
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Interest payable and similar expenses
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Profit for the financial year
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There was no other comprehensive income for 2025 (2024: £Nil).
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The notes on pages 14 to 25 form part of these financial statements.
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CAST CONSULT LIMITED
REGISTERED NUMBER: 09882722
BALANCE SHEET
AS AT 31 DECEMBER 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Provisions for liabilities
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Capital redemption reserve
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The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 14 to 25 form part of these financial statements.
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CAST CONSULT LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
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Capital redemption reserve
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Comprehensive income for the period
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Contributions by and distributions to owners
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Comprehensive income for the year
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Contributions by and distributions to owners
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Dividends: Equity capital
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Purchase and cancellation of own shares
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The notes on pages 14 to 25 form part of these financial statements.
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CAST CONSULT LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
Cash flows from operating activities
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Profit for the financial year
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Depreciation of tangible fixed assets
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Increase/(decrease) in creditors
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Net cash generated from operating activities
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Cash flows used in investing activities
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Purchase of tangible fixed assets
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Net cash from investing activities
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Cash flows from financing activities
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Purchase and cancellation of own shares
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Net cash used in financing activities
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Net (decrease) in cash and cash equivalents
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Cash and cash equivalents at beginning of year
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Cash and cash equivalents at the end of year
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Cash and cash equivalents at the end of year comprise:
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The notes on pages 14 to 25 form part of these financial statements.
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CAST CONSULT LIMITED
ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 DECEMBER 2025
The notes on pages 14 to 25 form part of these financial statements.
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CAST CONSULT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Cast Consult Limited is a private company limited by shares and incorporated in England and Wales. The registered office address of the Company is 30 Old Bailey, London, United Kingdom, EC4M 7AU.
The principal activity of the Company is that of real estate and construction consultancy.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The financial statements are presented in pounds sterling (£), which is the Company's functional and presentational currency. Monetary amounts in these financial statements are rounded to the nearest £1.
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.
The following principal accounting policies have been applied:
The financial statements have been prepared on the going concern basis. In adopting this basis, the directors have considered the company's current financial position, projected cash flows and available funding facilities.
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of at least twelve months from the date of approval of the financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be measured reliably. Revenue is measured at the fair value of consideration receivable, net of discounts, rebates, value added tax and other sales taxes.
Revenue from contracts for the provision of services is recognised over time reflecting the Company's assessment of progress of the services provided at the reporting date.
Revenue is recognised only to the extent that the amount can be measured reliably and recovery of the related consideration is considered probable.
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CAST CONSULT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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Operating leases: the Company as lessee
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Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
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Interest receivable and similar income
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Interest receivable and similar income is recognised in the Statement of Comprehensive Income using the effective interest method.
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Interest payable and similar expenses
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Interest payable and similar expenses are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
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CAST CONSULT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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Current and deferred taxation
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The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.
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CAST CONSULT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
The whole of the turnover is attributable to the principal activity of the Company.
Analysis of turnover by country of destination:
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CAST CONSULT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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The operating profit is stated after charging:
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Other operating lease rentals
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During the year, the Company obtained the following services from the Company's auditors:
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Fees payable to the Company's auditors for the audit of the Company's financial statements
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CAST CONSULT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Staff costs, including directors' remuneration, were as follows:
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Cost of defined contribution scheme
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The average monthly number of employees, including the directors, during the year was as follows:
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Company contributions to defined contribution pension schemes
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During the year retirement benefits were accruing to 4 directors (2024: 4) in respect of defined contribution pension schemes.
Each director is remunerated equally.
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CAST CONSULT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Current tax on profits for the year
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Adjustments in respect of previous periods
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Origination and reversal of timing differences
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CAST CONSULT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
9.Taxation (continued)
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Factors affecting tax charge for the year
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The tax assessed for the year/period is higher than (2024: lower than) the standard rate of corporation tax in the UK of25% (2024:25%). The differences are explained below:
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Profit on ordinary activities before tax
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Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024: 25%)
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Expenses not deductible for tax purposes
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Capital allowances for year/period in excess of depreciation
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Deferred tax (credit)/charge for the year
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Adjustments to tax charge in respect of prior periods
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Other timing differences leading to a (decrease) in taxation
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Movement in deferred tax not recognised
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Total tax charge for the year/period
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Factors that may affect future tax charges
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There were no factors that may affect future tax charges.
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Dividends on ordinary shares
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CAST CONSULT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Prepayments and accrued income
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Cash and cash equivalents
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CAST CONSULT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Creditors: Amounts falling due within one year
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Other taxation and social security
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Accruals and deferred income
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Charged to profit or loss
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The provision for deferred taxation is made up as follows:
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Accelerated capital allowances
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Short term timing differences
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CAST CONSULT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Allotted, called up and fully paid
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6,000 (2024 - 6,000) Ordinary "A1" shares of £0.01 each
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6,000 (2024 - 6,000) Ordinary "A2" shares of £0.01 each
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6,000 (2024 - 6,000) Ordinary "A3" shares of £0.01 each
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0 (2024 - 6,000) Ordinary "A4" shares of £0.01 each
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6,000 (2024 - 6,000) Ordinary "A5" shares of £0.01 each
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The Company's share capital comprises A1, A2, A3 and A5 Ordinary shares. Each share class carries voting rights and ranks pari passu within its respective class in respect of dividends and capital distributions.
On 29 July 2025, the Company cancelled 6,000 A4 Ordinary shares of £0.01 each in accordance with the Companies Act 2006. The cancellation reduced the issued share capital by £60.
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Share premium account
The Share premium account represents the excess of consideration received over the nominal value of shares issued by the Company.
Capital redemption reserve
The Capital redemption reserve arose on the redemption or purchase and cancellation of the Company's own shares and is maintained in accordance with the Companies Act 2006.
Profit and loss account
The Profit and loss account represents cumulative profits and losses of the Company, net of dividends and other adjustments recognised directly in equity.
The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension charge represents contributions payable by the Company to the fund and amounted to £297,090 (2024: £291,835). Contributions totaling £49,731 (2024: £46,881) were payable to fund at the balance sheet date and are included in other creditors, amounts falling due within one year.
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CAST CONSULT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Commitments under operating leases
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At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
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Later than 1 year and not later than 5 years
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Related party transactions
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At the end of the year, a sum of £336,387 (2024: £219,789) is owed to the Company's directors.
The directors have an interest in dividends voted and paid during the year of £2,058,718 (2024: £2,755,635).
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Post balance sheet events
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There have been no significant events affecting the Company since the year end.
The Company is not controlled by any one party.
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