Registration number: 00427653

Castell & Son (Oxford) Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 3

Castell & Son (Oxford) Limited

(Registration number: 00427653)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Creditors: Amounts falling due within one year	4	(17,149)	(17,149)
Capital and reserves
Called up share capital	5	10,700	10,700
Other reserves		3,292	3,292
Retained earnings		(31,141)	(31,141)
Shareholders' deficit		(17,149)	(17,149)

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 October 2026 and signed on its behalf by:
 

......................................... Mr P T Venables Director

Castell & Son (Oxford) Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
13 Broad Street
Oxford
OX1 3AS

These financial statements were authorised for issue by the Board on 30 October 2026.

2	Accounting policies

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Going concern

The Directors took the decision to transfer the company’s assets, liabilities and trade activities into the parent company without gain or loss on the 1st February 2023. The company has been dormant since this date. The accounts have therefore not been prepared on a going concern basis. No adjustments have been made as a result.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Castell & Son (Oxford) Limited

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

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

4

Creditors

	Note	2026 £	2025 £
Due within one year
Amounts due to related parties		17,139	17,139
Income tax liability		10	10
		17,149	17,149

5	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
"A" Ordinary Shares of £1 each	10,000	10,000	10,000	10,000
"B" Ordinary Shares of £1 each	700	700	700	700
	10,700	10,700	10,700	10,700

6	Parent and ultimate parent undertaking

The company's immediate parent is Shepherd and Woodward Limited, incorporated in England and Wales.

  These financial statements are available upon request from 109-113 High Street, Oxford, OX1 4BT.