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Registered number: 12831855
Eyles Capital Group Ltd
Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12831855
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 360,000 360,000
360,000 360,000
CURRENT ASSETS
Cash at bank and in hand 32,810 11,658
32,810 11,658
Creditors: Amounts Falling Due Within One Year 5 (12,805 ) (262,874 )
NET CURRENT ASSETS (LIABILITIES) 20,005 (251,216 )
TOTAL ASSETS LESS CURRENT LIABILITIES 380,005 108,784
Creditors: Amounts Falling Due After More Than One Year 6 (262,357 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,276 ) (22,276 )
NET ASSETS 95,372 86,508
CAPITAL AND RESERVES
Called up share capital 7 1 1
Fair value reserve 8 106,078 106,078
Profit and Loss Account (10,707 ) (19,571 )
SHAREHOLDERS' FUNDS 95,372 86,508
Page 1
Page 2
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr B L Eyles
Director
30/05/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Eyles Capital Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12831855 . The registered office is 81 High Street, Cosham, Hampshire, PO6 3BL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable. The company is not registered for value added taxes. Turnover is derived from the rental and management of investment property as well as consultancy activities.
Rent Receivable
Rent and management fees receivable represents the invoiced value of rental leases provided by the company. 
Sales
Sales represents the invoiced value of consultancy services provided by the company.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property
2025
£
Fair Value
As at 1 February 2024 and 31 January 2025 360,000
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1,308
Corporation tax 1,094 -
Accruals and deferred income 1,491 1,367
Director's loan account 10,220 260,199
12,805 262,874
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Mortgage > 1 year - 20 Fontenoy House 262,357 -
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Reserves
Fair Value Reserve
£
As at 1 February 2024 106,078
As at 31 January 2025 106,078
Page 4