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REGISTERED NUMBER: 11481056 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Capacity Marketing Ltd

Capacity Marketing Ltd (Registered number: 11481056)






Contents of the Financial Statements
for the year ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Capacity Marketing Ltd

Company Information
for the year ended 31 March 2025







DIRECTOR: R D Millar





REGISTERED OFFICE: Suite 1, First Floor
Coachworks Arcade
Northgate Street
Chester
Cheshire
CH1 2EY





REGISTERED NUMBER: 11481056 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Ltd
Chartered Accountants
Suite 1, First Floor
Coachworks Arcade
Northgate Street
Chester
Cheshire
CH1 2EY

Capacity Marketing Ltd (Registered number: 11481056)

Balance Sheet
31 March 2025

2025 2024
Notes £ £
FIXED ASSETS
Investments 3 1,142,346 1,137,332

CREDITORS
Amounts falling due within one year 4 (578,431 ) (697,513 )
NET CURRENT LIABILITIES (578,431 ) (697,513 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

563,915

439,819

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 563,914 439,818
563,915 439,819

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 14 August 2025 and were signed by:





R D Millar - Director


Capacity Marketing Ltd (Registered number: 11481056)

Notes to the Financial Statements
for the year ended 31 March 2025

1. 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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

3. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
COST
At 1 April 2024 1,137,332
Additions 5,014
At 31 March 2025 1,142,346
NET BOOK VALUE
At 31 March 2025 1,142,346
At 31 March 2024 1,137,332

The company's investment in its subsidiary company at 1.4.24 represents the cost of acquisition of the whole of the ordinary share capital of Ashton Maund Ltd.

The additions in the year represent the cost of acquisition of the whole of the ordinary share capital of Charity Testaments BV

At 31 March 2025 the aggregate of the share capital and reserves of Ashton Maund Ltd. amounted to £634,003 (2024 £584,025) and the profit for the year to that date was £249,978 (2024 £245,831)

At 31 December 2023 the aggregate of the share capital and reserves of Charity Testaments BV amounted to €9082 (2022 €10,677) and the loss for the year to that date was €1595 (2022 €27,799)

Capacity Marketing Ltd (Registered number: 11481056)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Other creditors 578,431 697,513

5. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£ £
Other creditors - 32,500

This debt was satisfied in full on 31 July 2024.

6. RELATED PARTY DISCLOSURES

Included in other creditors is £577,519 (2024 £619,101) due to Ashton Maund Ltd. No interest is chargeable on this balance and it is repayable on demand.

Dividends of £200,000 (2024 £200,000) were received from Ashton Maund Ltd in the year.