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REGISTERED NUMBER: 06929861 (England and Wales)















Capture The Moment Limited

Unaudited Financial Statements for the Year Ended 30 June 2024






Capture The Moment Limited (Registered number: 06929861)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Capture The Moment Limited

Company Information
for the Year Ended 30 June 2024







Directors: J Yeates
Mrs S Yeates





Registered office: Unit 27
Llantarnam Industrial Park
Cwmbran
South Wales
NP44 3AX





Registered number: 06929861 (England and Wales)





Accountants: Haines Watts Wales LLP
7 Neptune Court
Vanguard Way
Cardiff
CF24 5PJ

Capture The Moment Limited (Registered number: 06929861)

Statement of Financial Position
30 June 2024

2024 2023
Notes £    £   
Fixed assets
Property, plant and equipment 4 6,449 7,787

Current assets
Debtors 5 610 960
Cash at bank and in hand 3,511 1,952
4,121 2,912
Creditors
Amounts falling due within one year 6 (51,655 ) (48,499 )
Net current liabilities (47,534 ) (45,587 )
Total assets less current liabilities (41,085 ) (37,800 )

Creditors
Amounts falling due after more than one
year

7

(2,000

)

(3,986

)

Provisions for liabilities - (1,836 )
Net liabilities (43,085 ) (43,622 )

Capital and reserves
Called up share capital 2 2
Retained earnings (43,087 ) (43,624 )
Shareholders' funds (43,085 ) (43,622 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 March 2025 and were signed on its behalf by:



J Yeates - Director



Mrs S Yeates - Director


Capture The Moment Limited (Registered number: 06929861)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. Statutory information

Capture The Moment 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 represents amounts receivable for services provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 20% on cost

Financial instruments
Financial instruments are classified and accounted for according to the substance of the contractual arrangements as either financial assets, financial liabilities or equity instruments, and are held at amortised cost. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all its liabilities.

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value of the future payments discounted at a market rate of interest for a similar debt instrument.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. Employees and directors

The average number of employees during the year was 3 (2023 - 3 ) .

Capture The Moment Limited (Registered number: 06929861)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. Property, plant and equipment
Plant and Motor
machinery vehicles Totals
£    £    £   
Cost
At 1 July 2023 20,184 1,000 21,184
Disposals - (1,000 ) (1,000 )
At 30 June 2024 20,184 - 20,184
Depreciation
At 1 July 2023 12,597 800 13,397
Charge for year 1,138 - 1,138
Eliminated on disposal - (800 ) (800 )
At 30 June 2024 13,735 - 13,735
Net book value
At 30 June 2024 6,449 - 6,449
At 30 June 2023 7,587 200 7,787

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 365 -
Intercompany loan account 82 82
Tax - 567
Prepayments 163 311
610 960

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 2,000 2,000
Social security and other taxes 1,185 (147 )
Net Wages 1,559 -
Other creditors 154 148
Directors' current accounts 42,303 36,077
Accruals and deferred income 2,399 7,614
Accrued expenses 2,055 2,807
51,655 48,499

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans - 1-2 years 2,000 2,000
Bank loans - 2-5 years - 1,986
2,000 3,986

8. Related party disclosures

At the year end, Capture the Moment Limited was owed £82 by Jeremy Yeates Limited (2023 - £82)