REGISTERED NUMBER: 06836008 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Endy Capital Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss H R Disbrey

R F Disbrey

SECRETARY:

Miss H R Disbrey

REGISTERED OFFICE:

Robins Wood

Rose Lane

Wheathamstead

Hertfordshire

AL4 8RA

REGISTERED NUMBER:

06836008 (England and Wales)

ACCOUNTANTS:

Fenlon & Co

Chartered Certified Accountants

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

FIXED ASSETS

Tangible assets

4

1

1

Investment property

5

151,146

-

151,147

1

CURRENT ASSETS

Debtors

6

-

548

Cash at bank

104,206

191,384

104,206

191,932

CREDITORS

Amounts falling due within one year

7

80,639

1,203

NET CURRENT ASSETS

23,567

190,729

TOTAL ASSETS LESS CURRENT LIABILITIES

174,714

190,730

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

174,712

190,728

SHAREHOLDERS' FUNDS

174,714

190,730

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 directors acknowledge their 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 Board of Directors and authorised for issue on 7 October 2025 and were signed on its behalf by:

R F Disbrey - Director

1.	STATUTORY INFORMATION

Endy Capital Limited is a private company limited by shares and incorporated in England & Wales. Its registered office is Robins Wood, Rose Lane, Wheathampstead, Herts, AL4 8RA.

The financial statements are presented in Sterling, which is the functional currency of the company.

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 as modified by the revaluation of certain assets.

Tangible fixed assets

All fixed assets are initially recorded at cost.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset.:

Investment property

In accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015) no depreciation is provided in respect of freehold properties held as investments. This is a departure from the requirements of the Companies Act 2006 which requires all properties to be depreciated. Such properties are held for investment and not for consumption and the Directors consider that to depreciate them would not give a true and fair view. Depreciation is only one of the many elements reflected in the annual valuation of properties and accordingly the amount of depreciation which might otherwise have been charged cannot be separately identified or quantified. The Directors consider that this policy results in the accounts giving a true and fair view.

Taxation

Taxation represents the sum of tax currently payable and deferred tax.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Revaluation reserve

The annual surplus or deficit on the revaluation of investment property is transferred to the revaluation reserve which is non-distributable.

Leases

Rental costs under operating leases are charged to the Profit and Loss account as incurred.

Dividends

Final ordinary dividends payable to shareholders of the Company are recognised in the period that they are approved by the shareholders. Interim ordinary dividends are recognised in the period that they are paid.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

equipment

£

COST

At 1 April 2024

and 31 March 2025

2,692

DEPRECIATION

At 1 April 2024

and 31 March 2025

2,691

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

151,146

At 31 March 2025

151,146

NET BOOK VALUE

At 31 March 2025

151,146

The investment property originally cost £151,146 in January 2025.

Based on local knowledge, the directors consider that the open market value of the property on 31 March 2025 to be substantially the same as its cost.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Prepayments

-

548

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Loans

79,452

-

Social Security & other taxes

143

143

Accrued expenses

1,044

1,060

80,639

1,203