IRIS Accounts Production v23.3.0.418 13943667 director 28.2.22 28.2.23 28.2.23 0 false true false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh139436672022-02-27139436672023-02-28139436672022-02-282023-02-28139436672022-02-2713943667ns10:Originalns15:EnglandWales2022-02-282023-02-2813943667ns14:PoundSterlingns10:Original2022-02-282023-02-2813943667ns10:Originalns10:Director12022-02-282023-02-2813943667ns10:Original2022-02-282023-02-2813943667ns10:Original2023-02-2813943667ns10:Originalns10:PrivateLimitedCompanyLtd2022-02-282023-02-2813943667ns10:Originalns10:SmallEntities2022-02-282023-02-2813943667ns10:Originalns10:AuditExempt-NoAccountantsReport2022-02-282023-02-2813943667ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-02-282023-02-2813943667ns10:SmallCompaniesRegimeForAccountsns10:Original2022-02-282023-02-2813943667ns10:Originalns10:FullAccounts2022-02-282023-02-2813943667ns10:Originalns10:RegisteredOffice2022-02-282023-02-2813943667ns10:Originalns5:CurrentFinancialInstruments2023-02-2813943667ns5:ShareCapitalns10:Original2023-02-2813943667ns10:Originalns5:SharePremium2023-02-2813943667ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-02-2813943667ns10:Originalns5:AdditionsToInvestments2023-02-2813943667ns10:Originalns5:CostValuation2023-02-2813943667ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-02-28
REGISTERED NUMBER: 13943667 (England and Wales)

















Unaudited Financial Statements

for the Period 28 February 2022 to 28 February 2023

for

Captrad Holdings Limited

Captrad Holdings Limited (Registered number: 13943667)






Contents of the Financial Statements
for the Period 28 February 2022 to 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Captrad Holdings Limited

Company Information
for the Period 28 February 2022 to 28 February 2023







DIRECTOR: Mr P R Capstick





REGISTERED OFFICE: 6A Gratton Place
East Gillibrands
Skelmersdale
Lancashire
WN8 9UE





REGISTERED NUMBER: 13943667 (England and Wales)





ACCOUNTANTS: SMH Haywood & Co Limited
24-26 Mansfield Road
Rotherham
South Yorkshire
S60 2DT

Captrad Holdings Limited (Registered number: 13943667)

Balance Sheet
28 February 2023

Notes £   
FIXED ASSETS
Investments 3 400,825
Investment property 4 565,139
965,964

CURRENT ASSETS
Debtors 5 146,709
Cash at bank 90,516
237,225
CREDITORS
Amounts falling due within one year 6 (13,471 )
NET CURRENT ASSETS 223,754
TOTAL ASSETS LESS CURRENT LIABILITIES 1,189,718

CAPITAL AND RESERVES
Called up share capital 217
Share premium 398,813
Retained earnings 790,688
1,189,718

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Captrad Holdings Limited (Registered number: 13943667)

Balance Sheet - continued
28 February 2023


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 director and authorised for issue on 20 November 2023 and were signed by:





Mr P R Capstick - Director


Captrad Holdings Limited (Registered number: 13943667)

Notes to the Financial Statements
for the Period 28 February 2022 to 28 February 2023

1. 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.

Investments in associates
Investments in associate undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the period 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 period 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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

Captrad Holdings Limited (Registered number: 13943667)

Notes to the Financial Statements - continued
for the Period 28 February 2022 to 28 February 2023

3. FIXED ASSET INVESTMENTS
Interest
in
associate
£   
COST
Additions 400,825
At 28 February 2023 400,825
NET BOOK VALUE
At 28 February 2023 400,825

Dividends received from the investment in the associate totalling £839,400 were recognised as income in these financial statements.

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 565,139
At 28 February 2023 565,139
NET BOOK VALUE
At 28 February 2023 565,139

As at 28 February 2023, the director considered the fair value of the investment property to be £565,139.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 2,700
Amounts owed by related undertakings 82,710
Other debtors 61,299
146,709

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 1,157
Other creditors 12,314
13,471

7. RELATED PARTY DISCLOSURES

At the year end, the company was owed £82,710 from Captrad Limited. P Castick is a director and shareholder of Captrad Limited.