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:
1. 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
3. 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
4. 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