Company No: 08546830 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	95,102		164,517
		95,102		164,517
Current assets
Debtors	4	3,734,375		4,208,464
Cash at bank and in hand		6,035		3,342
		3,740,410		4,211,806
Creditors: amounts falling due within one year	5	( 1,508,300)		( 1,278,407)
Net current assets		2,232,110		2,933,399
Total assets less current liabilities		2,327,212		3,097,916
Creditors: amounts falling due after more than one year	6	0		( 120,515)
Net assets		2,327,212		2,977,401
Capital and reserves
Called-up share capital		1,000		1,000
Profit and loss account		2,326,212		2,976,401
Total shareholders' funds		2,327,212		2,977,401

For the financial year ending 30 April 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Castletech Construction (Holdings) Limited (registered number: 08546830) were approved and authorised for issue by the Director on 15 October 2026. They were signed on its behalf by:

J L Craig Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Castletech Construction (Holdings) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Ground Floor Centenary House, Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom. The principal place of business is North Fossil Farmhouse, Winfrith Newburgh, Dorchester, Dorset, DT2 8DB.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	3 years straight line
Plant and machinery	15 % reducing balance
Vehicles	15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Total
	£		£		£		£
Cost
At 01 May 2025	24,565		30,432		184,052		239,049
Disposals	0		( 30,432)		( 49,049)		( 79,481)
At 30 April 2026	24,565		0		135,003		159,568
Accumulated depreciation
At 01 May 2025	24,565		18,448		31,519		74,532
Charge for the financial year	0		0		20,339		20,339
Disposals	0		( 18,448)		( 11,957)		( 30,405)
At 30 April 2026	24,565		0		39,901		64,466
Net book value
At 30 April 2026	0		0		95,102		95,102
At 30 April 2025	0		11,984		152,533		164,517

4. Debtors

	2026		2025
	£		£
Other debtors	3,734,375		4,208,464

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to related parties	117,000		0
Corporation tax	37,117		61,590
Other taxation and social security	39		0
Obligations under finance leases and hire purchase contracts	83,896		11,849
Other creditors	1,270,248		1,204,968
	1,508,300		1,278,407

Hire purchase agreements are secured against the assets to which they are related.

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Obligations under finance leases and hire purchase contracts	0		120,515

Hire purchase agreements are secured against the assets to which they are related.

7. Related party transactions

Transactions with the entity's director

	2026		2025
	£		£
Director's loan account	238,783		182,488

Interest has been charged at the applicable HMRC rates