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REGISTERED NUMBER: 05192318 (England and Wales)












Unaudited Financial Statements for the Year Ended 30 September 2024

for

Capinvest Holdings Limited

Capinvest Holdings Limited (Registered number: 05192318)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Capinvest Holdings Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: P Brochain





SECRETARY: Hawksford UK Secretaries Limited





REGISTERED OFFICE: Ground Floor
123 Pall Mall
London
SW1Y 5EA





REGISTERED NUMBER: 05192318 (England and Wales)





ACCOUNTANTS: Hawksford UK Services Limited
123 Pall Mall
St. James's
London
SW1Y 5EA

Capinvest Holdings Limited (Registered number: 05192318)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £   
FIXED ASSETS
Investments 4 - 276,585

CURRENT ASSETS
Debtors 5 107,158 58,758
Cash at bank 8,399 8,743
115,557 67,501
CREDITORS
Amounts falling due within one year 6 (65,531 ) (61,404 )
NET CURRENT ASSETS 50,026 6,097
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,026

282,682

CAPITAL AND RESERVES
Called up share capital 50,000 50,000
Revaluation reserve 7 - 241,968
Retained earnings 26 (9,286 )
SHAREHOLDERS' FUNDS 50,026 282,682

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 15 June 2025 and were signed by:





P Brochain - Director


Capinvest Holdings Limited (Registered number: 05192318)

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

1. STATUTORY INFORMATION

Capinvest Holdings 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.

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 as modified by the revaluation of certain assets.

The company's functional and presentational currency is GBP and rounded to the nearest £.

Going concern
These financial statements have been prepared on a going concern basis on the grounds that the shareholder has the ability and has indicated its willingness to continue to provide financial support for at least one year from the date of approval of these accounts.

Preparation of consolidated financial statements
The financial statements contain information about Capinvest Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Taxation
Taxation for the year comprises current 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 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.

Foreign currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Investments in subsidiaries and associates
Investments held as fixed assets are stated at director's valuation, based on the net asset value of the subsidiaries and associated companies shown in the latest financial statements of those companies. Gains and losses on revaluation are recognised in a revaluation reserve.

Trade and other debtors
Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the debtors are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company does not have long term creditors.

Cash and cash equivalents
Cash and cash equivalents comprise cash held on demand with banks.

3. EMPLOYEES AND DIRECTORS

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

Capinvest Holdings Limited (Registered number: 05192318)

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

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST OR VALUATION
At 1 October 2023 276,585
Disposals (276,585 )
At 30 September 2024 -
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 276,585

Cost or valuation at 30 September 2024 is represented by:

Shares in
group
undertakings
£   
Valuation in 2015 694,259
Valuation in 2016 44,988
Valuation in 2017 (41,539 )
Valuation in 2018 29,020
Valuation in 2019 (172,206 )
Valuation in 2020 (198,198 )
Valuation in 2021 40,466
Valuation in 2022 (43,460 )
Valuation in 2023 (111,361 )
Valuation in 2024 (276,585 )
Cost 34,616

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Amounts owed by group undertakings 8,758 8,758
Other debtors 50,000 50,000
Directors' current accounts 48,400 -
107,158 58,758

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Amounts owed to group undertakings 61,130 59,402
Other creditors 1 2
Accrued expenses 4,400 2,000
65,531 61,404

Capinvest Holdings Limited (Registered number: 05192318)

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

7. RESERVES
Revaluation
reserve
£   
At 1 October 2023 241,968
Revaluation of investments (241,968 )

At 30 September 2024 -

8. RELATED PARTY DISCLOSURES

At 30 September 2024, the company owed £61,129 (2023: £56,401) to Aerospace International Services Limited, a subsidiary undertaking, in respect of loan advances and invoices paid during the year.

At 30 September 2024, the company was owed £8,758 (2023: £8,758) by Oustal Blue SCI, a company under common control, incorporated in France.

At 30 September 2024, the director owed the company £48,400.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr P Brochain.