Company No: 05683249 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2024		2023
		£		£
Fixed assets
Tangible assets	4	4,556		6,075
		4,556		6,075
Current assets
Debtors
- due within one year	5	91,793		66,224
- due after more than one year	5	14,000		14,000
Cash at bank and in hand		21,790		32,854
		127,583		113,078
Creditors: amounts falling due within one year	6	( 177,275)		( 213,905)
Net current liabilities		(49,692)		(100,827)
Total assets less current liabilities		(45,136)		(94,752)
Creditors: amounts falling due after more than one year	7	( 18,269)		( 30,443)
Provision for liabilities		( 1,139)		( 1,520)
Net liabilities		( 64,544)		( 126,715)
Capital and reserves
Called-up share capital		10,000		10,000
Profit and loss account		( 74,544 )		( 136,715 )
Total shareholders' deficit		( 64,544)		( 126,715)

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Capital Fortune Rockhopper Ltd (registered number: 05683249) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Robert William Killeen Director

25 September 2025

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Capital Fortune Rockhopper Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in . The address of the company's registered office is .

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.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Current tax
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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website development cost are being amortised evenly over their estimated useful life of three years.

Other intangible assets

3 years straight line

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings	33 % reducing balance
Plant and machinery etc.	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Provisions

Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	6		6

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 January 2024	76,128		76,128
At 31 December 2024	76,128		76,128
Accumulated amortisation
At 01 January 2024	76,128		76,128
At 31 December 2024	76,128		76,128
Net book value
At 31 December 2024	0		0
At 31 December 2023	0		0

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 January 2024	9,749		77,101		86,850
At 31 December 2024	9,749		77,101		86,850
Accumulated depreciation
At 01 January 2024	9,749		71,026		80,775
Charge for the financial year	0		1,519		1,519
At 31 December 2024	9,749		72,545		82,294
Net book value
At 31 December 2024	0		4,556		4,556
At 31 December 2023	0		6,075		6,075

5. Debtors

	2024		2023
	£		£
Debtors: amounts falling due within one year
Trade debtors	91,793		66,224
Debtors: amounts falling due after more than one year
Other debtors	14,000		14,000

6. Creditors: amounts falling due within one year

	2024		2023
	£		£
Taxation and social security	136,162		152,484
Other creditors	41,113		61,421
	177,275		213,905

7. Creditors: amounts falling due after more than one year

	2024		2023
	£		£
Bank loans	18,269		30,443

There are no amounts included above in respect of which any security has been given by the small entity.

8. Related party transactions

Other related party transactions

	2024		2023
	£		£
Rockhopper Origination Ltd	(32,472)		(36,007)
Southgate Square Ltd	14,000		14,000

Included in other creditors is an amount owed to Rockhopper Origination Ltd, an entity under common control, of £32,472 (2023: £36,007). This balance is unsecured, interest free and repayable on demand.

Included in other debtors is an amount owed from Southgate Square Ltd, an entity under common control, of £14,000 (2023: £14,000). This balance is unsecured, interest free and repayable on demand.