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REGISTERED NUMBER: 13749989 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Capital Partners SA Industrial Ltd

Capital Partners SA Industrial Ltd (Registered number: 13749989)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Capital Partners SA Industrial Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: M Keal
D Keal
A Mostert
N W Robert





REGISTERED OFFICE: Haines Watts Liverpool
3rd floor Pacific Chambers
11-13 Victoria Street
Liverpool
London
L2 5QQ





REGISTERED NUMBER: 13749989 (England and Wales)





ACCOUNTANTS: Haines Watts
3rd Floor Pacific Chambers
11-13 Victoria Street
Liverpool
Merseyside
L2 5QQ

Capital Partners SA Industrial Ltd (Registered number: 13749989)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £ £ £ £
FIXED ASSETS
Investment property 4 10,744,834 10,744,834

CURRENT ASSETS
Cash at bank and in hand 108,872 638,944

CREDITORS
Amounts falling due within one year 5 183,565 304,257
NET CURRENT (LIABILITIES)/ASSETS (74,693 ) 334,687
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,670,141

11,079,521

CREDITORS
Amounts falling due after more than one
year

6

10,546,039

11,067,306
NET ASSETS 124,102 12,215

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 123,902 12,015
124,102 12,215

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.

Capital Partners SA Industrial Ltd (Registered number: 13749989)

Balance Sheet - continued
30 November 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 Board of Directors and authorised for issue on 29 November 2024 and were signed on its behalf by:




D Keal - Director M Keal - Director




N W Robert - Director


Capital Partners SA Industrial Ltd (Registered number: 13749989)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Capital Partners SA Industrial Ltd 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.

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.

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 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.

Provision for liabilities
Provisions are recognised when it is probable that a present obligation exists, as a result of a past event, and a transfer of economic benefits is required in settlement that can be estimated reliably.

Provisions are recorded at the best estimate of the expenditure required to settle the obligation at the balance sheet date. A review is carried out at each balance sheet date and the amount adjusted to reflect the current best estimate.

Where discounting is used, the unwinding of the discount is recognised as a finance cost in the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 3 ) .

Capital Partners SA Industrial Ltd (Registered number: 13749989)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. INVESTMENT PROPERTY
Total
£
FAIR VALUE
At 1 December 2022
and 30 November 2023 10,744,834
NET BOOK VALUE
At 30 November 2023 10,744,834
At 30 November 2022 10,744,834

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£ £
Trade creditors 129,045 304,257
Taxation and social security 54,520 -
183,565 304,257

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£ £
Bank loans 5,511,617 5,784,125
Other creditors 5,034,422 5,283,181
10,546,039 11,067,306

7. RELATED PARTY DISCLOSURES

Loans from shareholders amount to £4,958,554 (2023 £5,283,181). The loans are unsecured, bear no interest and have no fixed term for repayment.

8. POST BALANCE SHEET EVENTS

The directors are currently in negotiations with Standard Bank Jersey to provide a facility on the Group debt at market base rate +2.85% on an interest only basis for 60 months. The Group debt facility would be in the region of £5,600,000.