ACCOUNTS - Final Accounts

Creditors: Amounts falling due within one year

As restated

Company registration number: 11005891

	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MAY 2025

	COMPETITIVE CAPABILITIES INTERNATIONAL UK LIMITED


COMPETITIVE CAPABILITIES INTERNATIONAL UK LIMITED

COMPANY INFORMATION

Directors	G M Leask
	J Mulcahy
	K J Whelan
	P A Stevens (appointed 4 August 2025)


Registered number	11005891


Registered office	2nd Floor Midas House
	62 Goldsworth Road
	Woking
	Surrey
	United Kingdom
	GU21 6LQ


Independent auditors	Menzies LLP
	Chartered Accountants & Statutory Auditor
	2nd Floor
	Midas House
	62 Goldsworth Road
	Woking
	Surrey
	GU21 6LQ


COMPETITIVE CAPABILITIES INTERNATIONAL UK LIMITED

CONTENTS

	Page
Statement of financial position	1
Notes to the financial statements	2 - 3


COMPETITIVE CAPABILITIES INTERNATIONAL UK LIMITED REGISTERED NUMBER:11005891

STATEMENT OF FINANCIAL POSITION

AS AT 31 MAY 2025

		As restated
	2025	2024
Note	£	£


Current assets
Debtors: amounts falling due within one year	4	362,472		589,206
Cash at bank and in hand		216,043		188,066
		578,515		777,272
Creditors: amounts falling due within one year	5	(217,757)		(507,059)
Net current assets			360,758		270,213
Total assets less current liabilities			360,758		270,213

Net assets			360,758		270,213

Capital and reserves
Allotted, called up and fully paid share capital	100,001	100,001
Profit and loss account	260,757	170,212
	360,758	270,213

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 income and retained earnings 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 and were signed on its behalf by:

................................................

J Mulcahy

Director

Date: 15 October 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1


COMPETITIVE CAPABILITIES INTERNATIONAL UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1.	General information

Competitive Capabilities International UK Limited is a private Company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the registered office is disclosed on the company information page. The Company does not have a principal place of business.

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 of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is in relation to recharging of expenses to the parent company. Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered.

2.3

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.

2.4

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.

Employees

The average monthly number of employees, including directors, during the year was 16 (2024 - 18).

Page 2


COMPETITIVE CAPABILITIES INTERNATIONAL UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Debtors

						As restated
					2025	2024
					£	£


Amounts owed by group undertakings	230,872	215,313
Other debtors	3,918	4,085
Prepayments and accrued income	127,682	369,808
	362,472	589,206

Amounts owed by group undertakings bear no interest.

Trade creditors	559	-
Corporation tax	29,793	23,788
Other taxation and social security	71,528	74,344
Other creditors	21,684	26,816
Accruals and deferred income	94,193	382,111
	217,757	507,059

6.	Prior year adjustment

The prior year comparatives have been restated to increase accruals and admin expenses by £121,478 due to a previous error in calculating the holiday pay accrual. The restatement also includes an increase in accrued income and revenue of £127,552, as per the service agreement. The retained earnings as at 1 June 2024 have been increased by £6,074.

7.	Parent undertaking

The parent of the smallest group for which consolidated financial statements are drawn up is Competitive Capabilities International Inc. The address of their registered office is: 2929 Allen Parkway, American General Center, Suite 200 Houston, TX 77019.

8.	Auditors' information

The auditors' report on the financial statements for the year ended 31 May 2025 was unqualified.

The audit report was signed on 15 October 2025 by Miriam Hanley ACA (Senior statutory auditor) on behalf of Menzies LLP.

Page 3


COMPETITIVE CAPABILITIES INTERNATIONAL UK LIMITED

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