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REGISTERED NUMBER: 05955299 (England and Wales)















CAPITAL OUTSOURCING GROUP (UK) LIMITED

Audited Financial Statements for the Year Ended 28 February 2025






CAPITAL OUTSOURCING GROUP (UK) LIMITED (REGISTERED NUMBER: 05955299)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CAPITAL OUTSOURCING GROUP (UK) LIMITED

Company Information
for the Year Ended 28 February 2025







DIRECTOR: R E Sobol





REGISTERED OFFICE: 10th Floor
60 Church Street
Birmingham
West Midlands
B3 2DJ





REGISTERED NUMBER: 05955299 (England and Wales)





AUDITORS: Michael Dufty Partnership Limited
Statutory Auditors
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

CAPITAL OUTSOURCING GROUP (UK) LIMITED (REGISTERED NUMBER: 05955299)

Balance Sheet
28 February 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investments 4 766,125 766,125

CURRENT ASSETS
Debtors 5 2,561 2,561

CREDITORS
Amounts falling due within one year 6 768,000 703,000
NET CURRENT LIABILITIES (765,439 ) (700,439 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

686

65,686

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 685 65,685
SHAREHOLDERS' FUNDS 686 65,686

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 1 October 2025 and were signed by:





R E Sobol - Director


CAPITAL OUTSOURCING GROUP (UK) LIMITED (REGISTERED NUMBER: 05955299)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

Capital Outsourcing Group (UK) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The company has not prepared consolidated accounts as consolidated accounts are prepared by its parent company, Jarell limited.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Fixed asset investments
Fixed asset investments represent 100% holdings in the company's subsidiary undertakings. These investments are stated at costs less provision for any permanent diminution in value.

Going concern
The financial statements have been prepared on the going concern basis. The going concern assumption is considered to be appropriate and is based on the continued support of group companies, including parent company Jarell Limited which is supported by the groups banking facilities.

3. EMPLOYEES AND DIRECTORS

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

CAPITAL OUTSOURCING GROUP (UK) LIMITED (REGISTERED NUMBER: 05955299)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 March 2024
and 28 February 2025 766,125
NET BOOK VALUE
At 28 February 2025 766,125
At 29 February 2024 766,125

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Capital Outsourcing Group Limited
Registered office: 60 Church Street, B3 2DJ England and Wales
Nature of business: Temporary recruitment agency
%
Class of shares: holding
Ordinary 100.00

Capital Outsourcing Group Food Limited
Registered office: 60 Church Street, B3 2DJ England and Wales
Nature of business: Temporary recruitment agency
%
Class of shares: holding
Ordinary 100.00

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 2,561 2,561

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed to group undertakings 765,000 700,000
Accruals and deferred income 3,000 3,000
768,000 703,000

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Arran Jones FCCA (Senior Statutory Auditor)
for and on behalf of Michael Dufty Partnership Limited

8. ULTIMATE CONTROLLING PARTY

The controlling party is R E Sobol.

Mr Sobol is the ultimate controlling party by virtue of his majority shareholding in the parent company, Jarell Limited.