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CAPSARIS (UK) LIMITED

Registered Number
05026736
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

CAPSARIS (UK) LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

ANYAMENE, Ifesinachi Chidinma
ANYAMENE, Okechukwu Joseph
NZE, Ebele
NZE, Ikenna Uzodimma

Company Secretary

ANYAMENE, Okechukwu Joseph

Registered Address

64 Windham Avenue, New Addington
Croydon
Surrey
CR0 0HW

Registered Number

05026736 (England and Wales)
CAPSARIS (UK) LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets314,1719,483
14,1719,483
Current assets
Stocks428,35530,690
Debtors5377,381190,015
Cash at bank and on hand101,445386,434
507,181607,139
Creditors amounts falling due within one year6(306,398)(355,876)
Net current assets (liabilities)200,783251,263
Total assets less current liabilities214,954260,746
Creditors amounts falling due after one year7(37,293)(47,136)
Net assets177,661213,610
Capital and reserves
Called up share capital200200
Profit and loss account177,461213,410
Shareholders' funds177,661213,610
The financial statements were approved and authorised for issue by the Board of Directors on 31 October 2024, and are signed on its behalf by:
NZE, Ikenna Uzodimma
Director
Registered Company No. 05026736
CAPSARIS (UK) LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery15-
Fixtures and fittings25-
Vehicles-4
Office Equipment-3
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year88
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 February 239,5276,51752,3772,70571,126
Additions5,500--2,9068,406
At 31 January 2415,0276,51752,3775,61179,532
Depreciation and impairment
At 01 February 237,7746,51747,04930361,643
Charge for year942-1,3321,4443,718
At 31 January 248,7166,51748,3811,74765,361
Net book value
At 31 January 246,311-3,9963,86414,171
At 31 January 231,753-5,3282,4029,483
4.Stocks

2024

2023

££
Finished goods28,35530,690
Total28,35530,690
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables109,225127,646
Amounts owed by group undertakings204,909-
Other debtors63,24762,369
Total377,381190,015
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables177,624126,020
Bank borrowings and overdrafts11,04011,040
Taxation and social security6,95970,045
Payments received on account43,37742,935
Other creditors45,89843,337
Accrued liabilities and deferred income21,50062,499
Total306,398355,876
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts12,29322,136
Other creditors25,00025,000
Total37,29347,136
8.Related party transactions
At the yearend, Capsaris Pharma Limited owed £204,909 (2023: NIL) to Capsaris (UK) Ltd. The companies are related as Capsaris (UK) Ltd owns 100% share capital of Capsaris Pharma Ltd.