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Registered Number: 07455271
England and Wales

 

 

 

ACAPITAL LTD


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 685,261    681,761 
Investments 4 710,000    710,000 
1,395,261    1,391,761 
Current assets      
Debtors 857,896    931,005 
Cash at bank and in hand 151,041    26,082 
1,008,937    957,087 
Creditors: amount falling due within one year (85,209)   (79,195)
Net current assets 923,728    877,892 
 
Total assets less current liabilities 2,318,989    2,269,653 
Creditors: amount falling due after more than one year (173,068)   (212,055)
Net assets 2,145,921    2,057,598 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 2,145,920    2,057,597 
Shareholders' funds 2,145,921    2,057,598 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 14 November 2024 and were signed by:


-------------------------------
Alexander ALEXIEV
Director
1
General Information
Acapital Ltd is a private company, limited by shares, registered in England and Wales, registration number 07455271, registration address 23 Berkeley Square, London, England, W1J 6HE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Improvements to property 5% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £
At 01 December 2022 35,710    12,858    724,246    772,814 
Additions 22,287      26,323    48,610 
Disposals      
At 30 November 2023 57,997    12,858    750,569    821,424 
Depreciation
At 01 December 2022 16,936    10,962    63,155    91,053 
Charge for year 10,265    474    34,371    45,110 
On disposals      
At 30 November 2023 27,201    11,436    97,526    136,163 
Net book values
Closing balance as at 30 November 2023 30,796    1,422    653,043    685,261 
Opening balance as at 01 December 2022 18,774    1,896    661,091    681,761 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 December 2022 710,000    710,000 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 30 November 2023 710,000    710,000 

2