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REGISTERED NUMBER: 12287552 (England and Wales)















CAP EX HOLDINGS LIMITED

Unaudited Financial Statements for the Year Ended 31 January 2024






CAP EX HOLDINGS LIMITED (REGISTERED NUMBER: 12287552)






Contents of the Financial Statements
for the year ended 31 January 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2 to 3


CAP EX HOLDINGS LIMITED (REGISTERED NUMBER: 12287552)

Balance Sheet
31 January 2024

2024 2023
Notes £ £ £ £
Fixed assets
Investments 4 100 100

Current assets
Debtors 5 1,344,726 635,000
Investments 6 2,550,000 -
Cash at bank 1,566,690 1,014,904
5,461,416 1,649,904
Creditors
Amounts falling due within one year 7 30,879 1,100,000
Net current assets 5,430,537 549,904
Total assets less current liabilities 5,430,637 550,004

Capital and reserves
Called up share capital 8 100 100
Retained earnings 5,430,537 549,904
Shareholders' funds 5,430,637 550,004

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 22 October 2024 and were signed by:





Mrs R J Bould - Director


CAP EX HOLDINGS LIMITED (REGISTERED NUMBER: 12287552)

Notes to the Financial Statements
for the year ended 31 January 2024

1. Statutory information

Cap Ex Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 12287552

Registered office: Sky View, Argosy Road
East Midlands Airport
Castle Donington
Derby
Derbyshire
DE74 2SA

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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, loans with related parties and investments in ordinary shares.

All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date

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.

3. Employees and directors

The average number of employees during the year was 1 (2023 - NIL ) .

CAP EX HOLDINGS LIMITED (REGISTERED NUMBER: 12287552)

Notes to the Financial Statements - continued
for the year ended 31 January 2024

4. Fixed asset investments
Shares in
group
undertakings
£
Cost
At 1 February 2023
and 31 January 2024 100
Net book value
At 31 January 2024 100
At 31 January 2023 100

5. Debtors: amounts falling due within one year
2024 2023
£ £
Other debtors 1,344,726 635,000

6. Current asset investments
2024 2023
£ £
Unlisted investments 2,550,000 -

7. Creditors: amounts falling due within one year
2024 2023
£ £
Taxation and social security 30,879 -
Other creditors - 1,100,000
30,879 1,100,000

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 Ordinary 1 100 100

9. Related party disclosures

The company is controlled by Mr L Bould and Mrs R J Bould who own the entire issued share capital.

Included in other debtors is an amount of £645,000 (2023: £635,000) due from LRD Homes Limited, a company controlled by Mr L Bould.

Included in other debtors is an amount of £699,726 (2023: £Nil) due from Warwick Asset Holdings Limited, a company in which Mr L Bould has an interest.

Included in other creditors is an amount of £Nil (2023: 1,100,000) due to wholly owned subsidiary company, Cap Ex Associates Tax Limited.