Caseware UK (AP4) 2024.0.164 2024.0.164 falsefalsefalse2023-08-01No description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08610524 2023-08-01 2024-07-31 08610524 2022-08-01 2023-07-31 08610524 2024-07-31 08610524 2023-07-31 08610524 c:Director1 2023-08-01 2024-07-31 08610524 c:RegisteredOffice 2023-08-01 2024-07-31 08610524 d:CurrentFinancialInstruments 2024-07-31 08610524 d:CurrentFinancialInstruments 2023-07-31 08610524 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 08610524 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 08610524 d:ShareCapital 2024-07-31 08610524 d:ShareCapital 2023-07-31 08610524 d:RetainedEarningsAccumulatedLosses 2024-07-31 08610524 d:RetainedEarningsAccumulatedLosses 2023-07-31 08610524 c:OrdinaryShareClass1 2023-08-01 2024-07-31 08610524 c:OrdinaryShareClass1 2024-07-31 08610524 c:OrdinaryShareClass1 2023-07-31 08610524 c:OrdinaryShareClass2 2023-08-01 2024-07-31 08610524 c:OrdinaryShareClass2 2024-07-31 08610524 c:OrdinaryShareClass2 2023-07-31 08610524 c:FRS102 2023-08-01 2024-07-31 08610524 c:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 08610524 c:FullAccounts 2023-08-01 2024-07-31 08610524 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 08610524 6 2023-08-01 2024-07-31 08610524 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08610524










T & J Capell Ltd








Unaudited

Financial statements

Information for filing with the registrar

For the year ended 31 July 2024

 
T & J Capell Ltd
 

Company Information


Director
T Capell 




Registered number
08610524



Registered office
37 St Margaret's Street

Canterbury

Kent

CT1 2TU




Accountants
Kreston Reeves LLP
Chartered Accountants

37 St Margaret's Street

Canterbury

Kent

CT1 2TU





 
T & J Capell Ltd
 
  
Chartered accountants' report to the director on the preparation of the unaudited statutory financial statements of T & J Capell Ltd for the year ended 31 July 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of T & J Capell Ltd for the year ended 31 July 2024 which comprise  the Balance sheet 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 at https://www.icaew.com /regulation.

This report is made solely to the director of T & J Capell Ltd in accordance with the terms of our engagement letter dated 15 March 2024Our work has been undertaken solely to prepare for your approval the financial statements of T & J Capell Ltd and state those matters that we have agreed to state to the director of T & J Capell Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than T & J Capell Ltd and its director for our work or for this report. 

It is your duty to ensure that T & J Capell Ltd 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 T & J Capell Ltd. You consider that T & J Capell Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of T & J Capell Ltd. 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.

  



Kreston Reeves LLP
Chartered Accountants
37 St Margaret's Street
Canterbury
Kent
CT1 2TU
25 April 2025
Page 1

 
T & J Capell Ltd
Registered number: 08610524

Balance sheet
As at 31 July 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
376,282
376,282

  
376,282
376,282

  

Creditors: amounts falling due within one year
 5 
(327,799)
(329,298)

Net current liabilities
  
 
 
(327,799)
 
 
(329,298)

Total assets less current liabilities
  
48,483
46,984

  

Net assets
  
48,483
46,984


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
48,383
46,884

  
48,483
46,984


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




T Capell
Director
Date: 25 April 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
T & J Capell Ltd
 

 
Notes to the financial statements
For the year ended 31 July 2024

1.


General information

T&J Capell Limited is a company registered in the UK with a registration number of 08610524 and registered office of 37 St Margaret's Street, Canterbury, Kent. CT1 2TU.
The financial statements are presented in Pound Sterling, and rounded to the nearest Pound.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.



3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 3

 
T & J Capell Ltd
 

 
Notes to the financial statements
For the year ended 31 July 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 August 2023
376,282



At 31 July 2024
376,282





5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
2,892
16,867

Other creditors
323,248
310,648

Accruals and deferred income
1,659
1,783

327,799
329,298


Page 4

 
T & J Capell Ltd
 

 
Notes to the financial statements
For the year ended 31 July 2024

6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



50 (2023 - 50) Ordinary A shares of £1.00 each
50
50
50 (2023 - 50) Ordinary B shares of £1.00 each
50
50

100

100



7.


Controlling party

The controlling party for the period was Mr Capell.


Page 5