REGISTERED NUMBER: 04911799 (England and Wales)

PEMBROKE CASTLE SHOP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D I Ramsden

C J Collins

The Hon. Mrs Adam Bruce

Mrs C E Burgess

Mrs L Muller

A I Bruce

Mrs N J Schoenenberger

SECRETARY:

REGISTERED OFFICE:

Richmond House

7 Castle Terrace

Pembroke

Pembrokeshire

SA71 4LA

REGISTERED NUMBER:

04911799 (England and Wales)

ACCOUNTANTS:

Bevan Buckland Ltd

Chartered Accountants

Castle Chambers

6 Westgate Hill

Pembroke

Pembrokeshire

SA71 4LB

BANKERS:

Natwest Bank PLC

18 High Street

Haverfordwest

Pembrokeshire

SA61 2DE

FIXED ASSETS

Tangible assets

4

20,283

19,441

CURRENT ASSETS

Stocks

85,473

84,894

Debtors

5

32,218

16,160

Cash at bank and in hand

187,541

197,766

305,232

298,820

CREDITORS

Amounts falling due within one year

6

286,231

275,726

NET CURRENT ASSETS

19,001

23,094

TOTAL ASSETS LESS CURRENT LIABILITIES

39,284

42,535

CREDITORS

Amounts falling due after more than one year

7

-

4,093

NET ASSETS

39,284

38,442

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

39,283

38,441

SHAREHOLDERS' FUNDS

39,284

38,442

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

Mrs C E Burgess - Director

C J Collins - Director

1.	STATUTORY INFORMATION

Pembroke Castle Shop Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

20% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2025 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 February 2025

33,477

Additions

5,912

At 31 January 2026

39,389

DEPRECIATION

At 1 February 2025

14,036

Charge for year

5,070

At 31 January 2026

19,106

NET BOOK VALUE

At 31 January 2026

20,283

At 31 January 2025

19,441

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

904

442

Other debtors

31,314

15,718

32,218

16,160

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,380

10,648

Trade creditors

6,913

13,215

Taxation and social security

8,634

3,302

Other creditors

266,304

248,561

286,231

275,726

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

4,093

8.	RELATED PARTY DISCLOSURES

Other creditors includes a loan outstanding from Pembroke Castle Trust of £226,609 (2025 £210,484) this relates to expenses paid by the Trust on the company's behalf.

9.	ULTIMATE CONTROLLING PARTY

During the period under review the company was controlled by Pembroke Castle Trust, by virtue of their 100% holding of the issued share capital.