Cornerstone Capital Partners Limited

Registered number

07081751

Filleted Accounts

31 December 2024

Cornerstone Capital Partners Limited
Registered number:		07081751
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	3		34,725			34,725

Current assets
Debtors	4	16,500			10,000
Cash at bank and in hand		23,888			28,637
		40,388			38,637

Creditors: amounts falling due within one year	5	(12,712)			(14,426)

Net current assets			27,676			24,211

Total assets less current liabilities			62,401			58,936

Creditors: amounts falling due after more than one year	6		(103,705)			(107,855)



Net liabilities			(41,304)			(48,919)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(41,404)			(49,019)

Shareholder's funds			(41,304)			(48,919)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




W Gerber
Director
Approved by the board on 15 September 2025

Cornerstone Capital Partners Limited
Notes to the Accounts
for the year ended 31 December 2024


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2024		2023
Number					Number

	Average number of persons employed by the company			1		-









3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2024	34,725		809		35,534
	At 31 December 2024	34,725		809		35,534

	Depreciation
	At 1 January 2024	-		809		809
	At 31 December 2024	-		809		809

	Net book value
	At 31 December 2024	34,725		-		34,725
	At 31 December 2023	34,725		-		34,725

4	Debtors			2024		2023
£					£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest			1,000		1,000
	Other debtors			15,500		9,000
				16,500		10,000


5	Creditors: amounts falling due within one year			2024		2023
£					£

	Bank loans and overdrafts			4,212		4,212
	Director loan account			7,350		9,114
	Other creditors			1,150		1,100
				12,712		14,426

6	Creditors: amounts falling due after one year			2024		2023
£					£

	Bank loans			13,000		17,150
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			6,682		6,682
	Other creditors			84,023		84,023
				103,705		107,855

7	Other information

	Cornerstone Capital Partners Limited is a private company limited by shares and incorporated in England. Its registered office is:
	9 The Fairway
	Northwood
	HA6 3DZ