Company No: 04754462 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
				Restated
Fixed assets		59,437		51,414
Current assets		345,886		302,016
Prepayments and accrued income		3,492		3,625
Creditors: amounts falling due within one year		( 56,806)		( 41,613)
Net current assets		292,572		264,028
Total assets less current liabilities		352,009		315,442
Accruals and deferred income		-		( 114)
Net assets		352,009		315,328
Capital and reserves	4	352,009		315,328

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.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements;
• These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
• These financial statements have been delivered in accordance with the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Castle Reclamation Limited (registered number: 04754462) were approved and authorised for issue by the Board of Directors on 22 October 2026 and were signed on its behalf by:

Adrian John Wills Director

1. Company information

The Company is a private company limited by shares and is incorporated in the United Kingdom and registered in England and Wales (Company no. 04754462). The address of its registered office is C/O Castle Reclamation, Parrett Works, Martock, TA12 6AE, United Kingdom.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the financial year, including directors	6		6

3. Directors’ benefits: advances, credit and guarantees

Advances

During the year £2,894 was advanced to the director by the company and £7,670 was subsequently repaid. The balance owed by the director at the beginning of the year was £7,655 and at the end of the year was £2,880. The loan is unsecured and repayable on demand.
During the year £3,121 was advanced to the director by the company and £2,741 was subsequently repaid. The balance owed by the director at the beginning of the year was £Nil and at the end of the year was £653. The loan is unsecured and repayable on demand.
The total liability incurred under advances is £0, the total amount repaid are £0, the total amounts written-off are £0 and the total amounts waived are £0.

4. Transition to FRS 105

During the year, the company adopted FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime, having previously prepared its financial statements under FRS 102 Section 1A. On transition to FRS 105, the deferred tax liability of £8,887 was derecognised as deferred taxation is not recognised under FRS 105. The resulting adjustment was recognised in opening retained earnings.