Company registration number: 07013681 Charity registration number: 1146738
CASTLE EDUCATION TRUST LTD TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
CASTLE EDUCATION TRUST LTD Contents
| Page | |
|---|---|
| Trustees' Report | 1—2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities (including Income and Expenditure Account) | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6—9 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 10 |
CASTLE EDUCATION TRUST LTD Company No. 07013681 Trustees' Report For The Year Ended 30 September 2025
The trustees present their report and the financial statements for the year ended 30 September 2025.
Objectives and Activities
Aims and Objectives
The Company is a none profit making Company whose objects are the advancement in education and training throughout the world, and the Relief of Poverty.
Public Benefit
The main activities are the operstion of a Community Centre for the benefit of thoise in the Local Community.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Reference and Administrative Details
Trustees
Mr Simon Atkins - Trustee Mr Morris Goldberg - Trustee Mr Yaaqov Goldberg Yadler - Trustee
Charity Number
1146738
Company Number
07013681
Independent Examiner
C Rosen
Page 1
CASTLE EDUCATION TRUST LTD Trustees' Report (continued) For The Year Ended 30 September 2025
Small Company Rules
This report has 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.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Simon Atkins Trustee 28th June 2026
Mr Morris Goldberg Trustee
Mr Yaaqov Goldberg Yadler Trustee
Page 2
CASTLE EDUCATION TRUST LTD Independent Examiner's Report to the Trustees of CASTLE EDUCATION TRUST LTD For The Year Ended 30 September 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
C Rosen 28th June 2026
Page 3
CASTLE EDUCATION TRUST LTD Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 EXPENDITURE ON: Charitable activities: 5 Community Centre Separate material item of expenditure NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 13 |
2025 Unrestricted funds £ 41,037 |
2024 Unrestricted funds £ 127,136 |
|---|---|---|
| (33,742) (283) |
(32,664) - |
|
| (34,025) | (32,664) | |
| 7,012 | 94,472 | |
| 7,012 260,286 |
94,472 165,814 |
|
| 267,298 | 260,286 |
The notes on pages 6 to 9 form part of these financial statements.
Page 4
CASTLE EDUCATION TRUST LTD Balance Sheet As At 30 September 2025
| Notes FIXED ASSETS Tangible Assets 8 CURRENT ASSETS Debtors 9 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 10 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES Creditors: Amounts Falling Due After More Than One Year 11 NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 13 |
2025 Unrestricted funds £ 7,399 |
2024 Total funds £ 9,865 |
|---|---|---|
| 7,399 282,419 291 |
9,865 282,419 866 |
|
| 282,710 (20,376) |
283,285 (28,075) |
|
| 262,334 | 255,210 | |
| 269,733 | 265,075 | |
| (2,435) | (4,789) | |
| 267,298 | 260,286 | |
| 267,298 | 260,286 | |
| 267,298 | 260,286 |
For the year ending 30 September 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Simon Atkins Trustee 28th June 2026
Mr Morris Goldberg Trustee
Mr Yaaqov Goldberg Yadler Trustee
The notes on pages 6 to 9 form part of these financial statements.
Page 5
CASTLE EDUCATION TRUST LTD Notes to the Financial Statements For The Year Ended 30 September 2025
1. General Information
CASTLE EDUCATION TRUST LTD is a company limited by guarantee, incorporated in England & Wales, registered number 07013681 and registered charity number 1146738. The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Incoming Resources arise from Donations from the Community.
2.3. Resources Expended
Resources expended are accounted for on an accruals basis. Certain expenditure is apportioned to cost categories based on estimated amount attributable to that activity in the year. These estimates are based on the time and level of activity as appropriate.
The irrecoverable element of VAT is included with the item of expense to which it relates.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings
25% of Net Book Value
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
| Donations and gifts 4. Net Income/(Expenditure) |
2025 Unrestricted funds £ 41,037 |
2024 Unrestricted funds £ 127,136 |
|---|---|---|
The net income is stated after charging/(crediting):
| he net income is stated after charging/(crediting): | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Depreciation of tangible fixed assets - owned | 2,466 | 3,289 |
Page 6
CASTLE EDUCATION TRUST LTD Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
5. Analysis of Expenditure
| Community Centre Community Centre 6. Support Costs Premises expenses General administration Depreciation Interest payable Premises expenses General administration Depreciation Interest payable Governance costs |
Activities undertaken directly £ 7,161 |
Support costs (see note 6) £ 26,581 |
2025 Total £ 33,742 |
|---|---|---|---|
| Activities undertaken directly £ 8,922 |
Support costs (see note 6) £ 23,742 |
2024 Total £ 32,664 |
|
| 2025 Community Centre £ 19,760 4,063 2,466 292 |
|||
| 26,581 | |||
| 2024 Community Centre £ 18,311 1,419 3,289 264 459 |
|||
| 23,742 |
7. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
Page 7
CASTLE EDUCATION TRUST LTD Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
| 8. Tangible Assets Cost As at 1 October 2024 As at 30 September 2025 Depreciation As at 1 October 2024 Provided during the period As at 30 September 2025 Net Book Value As at 30 September 2025 As at 1 October 2024 9. Debtors Due within one year Other debtors 10. Creditors: Amounts Falling Due Within One Year Other creditors 11. Creditors: Amounts Falling Due After More Than One Year Bank loans 12. Loans An analysis of the maturity of loans is given below: Amounts falling due between one and five years: Bank loans |
2025 £ 282,419 2025 £ 20,376 2025 £ 2,435 2025 £ 2,435 |
Fixtures & Fittings £ 73,914 |
|---|---|---|
| 73,914 | ||
| 64,049 2,466 |
||
| 66,515 | ||
| 7,399 | ||
| 9,865 | ||
| 2024 £ 282,419 |
||
| 2024 £ 28,075 |
||
| 2024 £ 4,789 |
||
| 2024 £ 4,789 |
Page 8
CASTLE EDUCATION TRUST LTD Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
13. Movement in Funds
| Unrestricted funds General: General unrestricted fund Total funds Unrestricted funds General: General unrestricted fund Total funds |
As at 1 October 2024 £ 260,286 |
Income £ 41,037 |
Expenditure £ (34,025) |
As at 30 September 2025 £ 267,298 |
|---|---|---|---|---|
| 260,286 | 41,037 | (34,025) | 267,298 | |
| As at 1 October 2023 £ 165,814 |
Income £ 127,136 |
Expenditure £ (32,664) |
As at 30 September 2024 £ 260,286 |
|
| 165,814 | 127,136 | (32,664) | 260,286 |
14. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
| 2025 | 2024 |
|---|---|
| £ | £ |
15. Related Party Disclosures
16. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 9
CASTLE EDUCATION TRUST LTD Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts EXPENDITURE ON: Charitable Activities: Community Centre Refreshments Religious Requisits Fundraising Light and heat Repairs and maintenance Cleaning Printing, postage and stationery Advertising and marketing costs Telecommunications and data costs Bookkeeping fees Charitable donations Sundry expenses Depreciation of fixtures and fittings Bank interest payable Bank charges Independent examiner's fees Legal fees Professional fees Separate material item of expenditure Books and Religious Requsits NET INCOME |
2025 Total funds £ 41,037 |
2024 Total funds £ 127,136 |
|---|---|---|
| 41,037 | 127,136 | |
| 41,037 (7,161) - - (8,640) (480) (10,640) (49) (295) (446) (190) (3,078) (5) (2,466) (138) (154) - - - |
127,136 (7,686) (236) (1,000) (10,213) (6,096) (2,002) - (510) (463) - (446) - (3,289) (127) (137) (1) (34) (424) |
|
| (33,742) (283) |
(32,664) - |
|
| (283) | - | |
| (34,025) | (32,664) | |
| 7,012 | 94,472 |
Page 10