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REGISTERED NUMBER: 12709257 (England and Wales)

























Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Capll Lotteries Limited

Capll Lotteries Limited (Registered number: 12709257)






Contents of the Financial Statements
for the year ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

Capll Lotteries Limited

Company Information
for the year ended 30 November 2023







DIRECTORS: J M Casey
A Paul





REGISTERED OFFICE: Lodge House
Lodge Square
Cow Lane
Burnley
Lancashire
BB11 1NN





REGISTERED NUMBER: 12709257 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

Capll Lotteries Limited (Registered number: 12709257)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,473 2,794

CURRENT ASSETS
Debtors 5 576,744 436,230
Cash at bank and in hand 53,185 50,717
629,929 486,947
CREDITORS
Amounts falling due within one year 6 339,739 255,391
NET CURRENT ASSETS 290,190 231,556
TOTAL ASSETS LESS CURRENT
LIABILITIES

293,663

234,350

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 293,659 234,346
293,663 234,350

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 November 2024 and were signed on its behalf by:





A Paul - Director


Capll Lotteries Limited (Registered number: 12709257)

Notes to the Financial Statements
for the year ended 30 November 2023

1. STATUTORY INFORMATION

Capll Lotteries Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

When the outcome of a transaction can be estimated reliably, turnover is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to a notable milestone.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Share capital
Ordinary shares are classed as equity.

Distribution to equity holders
Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Capll Lotteries Limited (Registered number: 12709257)

Notes to the Financial Statements - continued
for the year ended 30 November 2023

2. ACCOUNTING POLICIES - continued

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Operating leases
Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 50 (2022 - 30 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 December 2022 4,191
Additions 3,114
At 30 November 2023 7,305
DEPRECIATION
At 1 December 2022 1,397
Charge for year 2,435
At 30 November 2023 3,832
NET BOOK VALUE
At 30 November 2023 3,473
At 30 November 2022 2,794

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 188,605 165,313
Related company 388,139 270,917
576,744 436,230

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 3,800 3,800
Tax 136,395 171,528
Social security & other taxes 144,567 43,772
Other creditors 49,542 32,847
Directors' current accounts 685 444
Accrued expenses 4,750 3,000
339,739 255,391

Capll Lotteries Limited (Registered number: 12709257)

Notes to the Financial Statements - continued
for the year ended 30 November 2023

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2023 and 30 November 2022:

2023 2022
£    £   
J M Casey
Balance outstanding at start of year (222 ) 197,000
Amounts advanced - 137,778
Amounts repaid (120 ) (335,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (342 ) (222 )

A Paul
Balance outstanding at start of year (222 ) 197,000
Amounts advanced - 137,778
Amounts repaid (121 ) (335,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (343 ) (222 )

The loans are repayable on demand and attract no interest.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Capll Lotteries Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Capll Lotteries Limited for the year ended 30 November 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Capll Lotteries Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Capll Lotteries Limited and state those matters that we have agreed to state to the Board of Directors of Capll Lotteries Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Capll Lotteries Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Capll Lotteries Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Capll Lotteries Limited. You consider that Capll Lotteries Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Capll Lotteries Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE


15 November 2024