Registration number: 07998199

Casterdon Financial Planning Limited

(Registration number: 07998199)

Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	42,509	4,901
Current assets
Debtors	5	201,688	216,391
Cash at bank and in hand		105,375	73,541
		307,063	289,932
Creditors: Amounts falling due within one year	6	(87,214)	(30,233)
Net current assets		219,849	259,699
Total assets less current liabilities		262,358	264,600
Creditors: Amounts falling due after more than one year	6	(23,097)	-
Provisions for liabilities		(10,316)	(846)
Net assets		228,945	263,754
Capital and reserves
Called up share capital		100	100
Retained earnings		228,845	263,654
Shareholders' funds		228,945	263,754

For the financial year ending 31 March 2026 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 year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

Casterdon Financial Planning Limited

(Registration number: 07998199)

Balance Sheet as at 31 March 2026 (continued)

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 9 October 2026 and signed on its behalf by:
 

......................................... M C Savage Director

Casterdon Financial Planning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	Accounting policies

Statutory information

Casterdon Financial Planning Limited is a private company, limited by shares, domiciled in England and Wales, company number 07998199. The registered office is at Unit 5, The Parade, Church Street, Doncaster, DN3 3AG.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Casterdon Financial Planning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

1	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	3 years straight line
Fixtures and fittings	3 years straight line
Computers	3 years straight line
Motor vehicles	25% reducing balance

Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-gnerating unit to which the asset belongs.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	5 years straight line

Casterdon Financial Planning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

1	Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Casterdon Financial Planning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).

3	Intangible assets

	Goodwill  £	Total £
Cost
At 1 April 2025	32,190	32,190
At 31 March 2026	32,190	32,190
Amortisation
At 1 April 2025	32,190	32,190
At 31 March 2026	32,190	32,190
Carrying amount
At 31 March 2026	-	-

4	Tangible assets

	Leashold land and buildings £	Fixtures and fittings £	Computers £	Motor vehicles  £	Total £
Cost
At 1 April 2025	1,800	8,015	11,683	-	21,498
Additions	-	-	2,046	39,687	41,733
At 31 March 2026	1,800	8,015	13,729	39,687	63,231
Depreciation
At 1 April 2025	1,800	6,980	7,817	-	16,597
Charge for the year	-	1,009	2,289	827	4,125
At 31 March 2026	1,800	7,989	10,106	827	20,722
Carrying amount
At 31 March 2026	-	26	3,623	38,860	42,509
At 31 March 2025	-	1,035	3,866	-	4,901

Casterdon Financial Planning Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

5

Debtors

	2026 £	2025 £
Trade debtors	26,866	22,614
Prepayments	3,592	210
Other debtors	171,230	193,567
	201,688	216,391

6

Creditors

		2026 £	2025 £
Due within one year
HP and finance lease liabilities		16,590	-
Taxation and social security		30,244	26,864
Accruals and deferred income		1,758	2,747
Other creditors		38,622	622
		87,214	30,233

Creditors: amounts falling due after more than one year

		2026 £	2025 £
Due after one year
HP and finance lease liabilities		23,097	-

7	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £27,955 (2025 - £25,136).