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Capital Com Services Limited
























Financial statements



For the period ended 31 December 2024



Registered number: 15274245

 
Capital Com Services Limited - Registered number: 15274245



Statement of financial position
As at 31 December 2024

2024
Note
£

  

Current assets
  

Debtors:
 4 
1,670,593

Cash at bank and in hand
 5 
94,350

  
1,764,943

Creditors: amounts falling due within one year
 6 
(1,677,457)

Net current assets
  
 
 
87,486

Total assets less current liabilities
  
87,486

  

Net assets
  
87,486


Capital and reserves
  

Called up share capital 
  
1,000

Profit and loss account
  
86,486

  
87,486


The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 comprehensive income 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 on 8 August 2025 and were signed on its behalf by:




Nikolaj Markovnik
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
Capital Com Services Limited


Notes to the financial statements
For the period ended 31 December 2024

1.


General information

Capital Com Services Limited ('the Company') is a limited company incorporated in England and Wales with the registration number 15274245. The Company's registered office and principal place of business is at 2nd Floor, 4 Orchard Place, London SW1H 0BF.

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 Section 1A Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland' ('FRS 102') and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
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 reporting date in the countries where the Company operates and generates income.


Page 2

 
Capital Com Services Limited
 

Notes to the financial statements
For the period ended 31 December 2024

2.Accounting policies (continued)

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Average number of employees

The monthly average number of employees, including directors, employed by the Company during the period was as follows:


Period ended 31 December
        2024
            No.






Management
1



Marketing
5



Sales and deals
2



Administrative and finance
2



Operations
1

11

Page 3

 
Capital Com Services Limited


Notes to the financial statements
For the period ended 31 December 2024

4.


Debtors

2024
£


Amounts owed by group undertakings
1,645,342

Other debtors
1,918

Prepayments and accrued income
23,333

1,670,593



5.


Cash and cash equivalents

2024
£

Cash at bank and in hand
94,350

94,350



6.


Creditors: amounts falling due within one year

2024
£

Corporation tax
29,287

Other creditors
309,310

Accruals and deferred income
1,338,860

1,677,457



7.


Contingent Liabilities

There were no contingent liabilities noted as at 31 December 2024.


8.


Capital Commitments

There were no capital commitments noted as at 31 December 2024.


9.


Controlling party

The immediate parent undertaking of the Company as of 31 December 2024 was Capital Com Investments Limited whose registered address is Vasileiou Makedonos, 8, Kinnis Business Centre, 3rd floor, Limassol, 3040, Cyprus. The director considers the ultimate controlling party to Viktor Prokopenya.

Page 4

 
Capital Com Services Limited


Notes to the financial statements
For the period ended 31 December 2024

10.


Auditor's information

The auditor's report on the financial statements for the period ended 31 December 2024 was unqualified and there were no matters to which the auditor drew attention by way of emphasis.

The audit report was signed on 8 August 2025 by Peter Chapman (Senior statutory auditor) on behalf of Buzzcott Audit LLP.

Page 5