Registered number
05147660
CAP Properties (South Wales) Limited
Filleted Accounts
30 June 2025

CAP Properties (South Wales) Limited
Registered number: | 05147660
Balance Sheet
as at 30 June 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 85,000 |  |  | 131,000
Current assets
Cash at bank and in hand |  |  | 3,919 |  |  | 10,121
Creditors: amounts falling due within one year | 4 |  | (21,502) |  |  | (7,558)
Net current (liabilities)/assets |  |  |  | (17,583) |  |  | 2,563
Total assets less current liabilities |  |  |  | 67,417 |  |  | 133,563
Creditors: amounts falling due after more than one year | 5 |  |  | (826) |  |  | (4,767)
Provisions for liabilities |  |  |  | (7,894) |  |  | (9,870)
Net assets |  |  |  | 58,697 |  |  | 118,926
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 3
Revaluation reserve | 7 |  |  | 55,172 |  |  | 76,548
Profit and loss account |  |  |  | 3,523 |  |  | 42,375
Shareholders' funds |  |  |  | 58,697 |  |  | 118,926
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
Mr C.L. England
Director
Approved by the board on 16 October 2025

CAP Properties (South Wales) Limited
Notes to the Accounts
for the year ended 30 June 2025
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 represents the rental income received on the companys investment properties.
| Investment properties
| Investment properties are initially recognised at cost and then subsequently measured at fair value. Changes in value are recognised in profit or loss.
| 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 | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Investment properties
£
| Cost
| At 1 July 2024 | 131,000
| Surplus on revaluation | 10,000
| Disposals | (56,000)
| At 30 June 2025 | 85,000
| Depreciation
| At 30 June 2025 | -
| Net book value
| At 30 June 2025 | 85,000
| At 30 June 2024 | 131,000
| The investment properties were valued at the year end by the directors.
| Investment properties: | 2025 |  | 2024
£ | £
| Historical cost | 30,028 |  | 54,452
| Cumulative depreciation based on historical cost | - |  | -
|  |  |  |  |  | 30,028 |  | 54,452
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 4,462 |  | 4,462
| Director's loan account | 11,884 |  | 1,883
| Taxation and social security costs | 4,556 |  | 613
| Other creditors | 600 |  | 600
|  |  |  |  |  | 21,502 |  | 7,558
5 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 826 |  | 4,767
6 | Loans | 2025 |  | 2024
£ | £
| Creditors include:
| Secured bank loans | 5,289 |  | 9,229
| The loan is secured via a fixed charge on the investment properties owned by the company.
7 | Revaluation reserve | 2025 |  | 2024
£ | £
| At 1 July 2024 | 76,548 |  | 76,548
| Reduction due to disposal of property | (21,376) |  | -
| At 30 June 2025 | 55,172 |  | 76,548
8 | Other information
| CAP Properties (South Wales) Limited is a private company limited by shares and incorporated in England & Wales. Its registered office is:
| Units 1,2 & 3 Aberaman Enterprise Park
| Aberaman
| Aberdare
| Rhondda Cynon Taff
| CF44 6DA
9 | Controlling party
| The company is controlled by director, Christopher England, who now owns 100% of the issued
| share capital following a company buyback of own shares.
10 | Presentation currency
| The financial statements are presented in Sterling and rounded to the nearest £1.

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