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Company Registration No. 13676729 (England and Wales)
CAP (Southend) Ltd Unaudited accounts for the year ended 31 October 2024
CAP (Southend) Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CAP (Southend) Ltd Company Information for the year ended 31 October 2024
Director
Clare Saunders
Company Number
13676729 (England and Wales)
Registered Office
39 Ilfracombe Road Southend-on-Sea Essex SS2 4PA
Accountants
TB Accounts Ltd 36 Wedgwood Way Rochford Essex SS4 3AS
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CAP (Southend) Ltd Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
18,000 
27,000 
Tangible assets
5
2,007 
2,778 
20,007 
29,778 
Current assets
Inventories
4,444 
5,818 
Cash at bank and in hand
13,663 
11,785 
18,107 
17,603 
Creditors: amounts falling due within one year
6
(36,553)
(46,839)
Net current liabilities
(18,446)
(29,236)
Net assets
1,561 
542 
Capital and reserves
Called up share capital
7
2 
2 
Profit and loss account
1,559 
540 
Shareholders' funds
1,561 
542 
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 October 2025 and were signed on its behalf by
Clare Saunders Director Company Registration No. 13676729
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CAP (Southend) Ltd Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
CAP (Southend) Ltd is a private company, limited by shares, registered in England and Wales, registration number 13676729. The registered office is 39 Ilfracombe Road, Southend-on-Sea, Essex, SS2 4PA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. .
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation and any accumulated impairment losses.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Reducing Balance
Computer equipment
33% Straight Line
Taxation
Taxation for the year comprises current 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 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.
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CAP (Southend) Ltd Notes to the Accounts for the year ended 31 October 2024
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2023
45,000 
At 31 October 2024
45,000 
Amortisation
At 1 November 2023
18,000 
Charge for the year
9,000 
At 31 October 2024
27,000 
Net book value
At 31 October 2024
18,000 
At 31 October 2023
27,000 
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2023
4,167 
1,302 
5,469 
Additions
314 
- 
314 
At 31 October 2024
4,481 
1,302 
5,783 
Depreciation
At 1 November 2023
1,823 
868 
2,691 
Charge for the year
651 
434 
1,085 
At 31 October 2024
2,474 
1,302 
3,776 
Net book value
At 31 October 2024
2,007 
- 
2,007 
At 31 October 2023
2,344 
434 
2,778 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
8,787 
12,494 
Taxes and social security
5,747 
4,681 
Other creditors
19,434 
29,591 
Loans from directors
2,585 
73 
36,553 
46,839 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
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CAP (Southend) Ltd Notes to the Accounts for the year ended 31 October 2024
8
Average number of employees
During the year the average number of employees was 11 (2023: 11).
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