1 March 2024 v2025.79.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP094247362024-03-012025-02-28094247362025-02-28094247362024-02-2909424736core:WithinOneYear2025-02-2809424736core:WithinOneYear2024-02-2909424736core:AfterOneYear2025-02-2809424736core:AfterOneYear2024-02-2909424736core:ShareCapital2025-02-2809424736core:ShareCapital2024-02-2909424736core:RetainedEarningsAccumulatedLosses2025-02-2809424736core:RetainedEarningsAccumulatedLosses2024-02-2909424736bus:Director12024-03-012025-02-2809424736bus:RegisteredOffice2024-03-012025-02-2809424736core:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-03-012025-02-2809424736core:OfficeEquipment2024-03-012025-02-28094247362023-03-012024-02-2909424736core:IntangibleAssetsOtherThanGoodwill2025-02-2809424736core:IntangibleAssetsOtherThanGoodwill2024-03-0109424736core:IntangibleAssetsOtherThanGoodwill2024-03-012025-02-2809424736core:IntangibleAssetsOtherThanGoodwill2024-02-2909424736core:PlantMachinery2024-03-0109424736core:PlantMachinery2024-03-012025-02-2809424736core:PlantMachinery2025-02-2809424736core:PlantMachinery2024-02-290942473612024-03-012025-02-280942473612024-03-012025-02-2809424736countries:EnglandWales2024-03-012025-02-2809424736bus:AuditExemptWithAccountantsReport2024-03-012025-02-2809424736bus:PrivateLimitedCompanyLtd2024-03-012025-02-2809424736bus:SmallEntities2024-03-012025-02-2809424736bus:FullAccounts2024-03-012025-02-28
Company registration number:
09424736
CAPITAL WEB LTD
Unaudited Filleted Financial Statements for the year ended
28 February 2025
CAPITAL WEB LTD
Report to the board of directors on the preparation of the unaudited statutory financial statements of CAPITAL WEB LTD
Year ended
28 February 2025
As described on the statement of financial position, the Board of Directors of
CAPITAL WEB LTD
are responsible for the preparation of the
financial statements
for the year ended
28 February 2025
, which comprise the income statement, statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Foundation Accountancy Limited
172
Woodlands Road
Aylesford
Kent
ME20 6EY
United Kingdom
Date:
28 November 2025
CAPITAL WEB LTD
Statement of Financial Position
28 February 2025
20252024
Note££
Fixed assets    
Intangible assets 5 -  
793
 
Tangible assets 6
2,367
 
2,944
 
2,367
 
3,737
 
Current assets    
Debtors 7
3,930
 
3,128
 
Cash at bank and in hand
43,212
 
1,397
 
47,142
 
4,525
 
Creditors: amounts falling due within one year 8
(64,413
 )
(8,105
 )
Net current liabilities
(17,271
 )
(3,580
 )
Total assets less current liabilities (14,904 ) 157  
Creditors: amounts falling due after more than one year 9
(4,577
 )
(6,576
 )
Net liabilities
(19,481
 )
(6,419
 )
Capital and reserves    
Called up share capital
1
 
1
 
Profit and loss account
(19,482
 )
(6,420
 )
Shareholders deficit
(19,481
 )
(6,419
 )
For the year ending
28 February 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
28 November 2025
, and are signed on behalf of the board by:
D Easton
Director
Company registration number:
09424736
CAPITAL WEB LTD
Notes to the Financial Statements
Year ended
28 February 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
172 Woodlands Road
,
Aylesford
,
Kent
,
ME20 6EY
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Any intangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Amortisation 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 as follows:
Development costs
10% straight line

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
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 as follows:
Office equipment
25% straight line

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2024:
1.00
).

5 Intangible assets

Other intangible assets
£
Cost  
At
1 March 2024
and
28 February 2025
7,849
 
Amortisation  
At
1 March 2024
7,056
 
Charge
793
 
At
28 February 2025
7,849
 
Carrying amount  
At
28 February 2025
 -  
At 29 February 2024
793
 

6 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 March 2024
8,741
 
Additions
1,068
 
At
28 February 2025
9,809
 
Depreciation  
At
1 March 2024
5,797
 
Charge
1,645
 
At
28 February 2025
7,442
 
Carrying amount  
At
28 February 2025
2,367
 
At 29 February 2024
2,944
 

7 Debtors

20252024
££
Trade debtors
3,930
 
3,128
 

8 Creditors: amounts falling due within one year

20252024
££
Taxation and social security
8,288
 
8,066
 
Other creditors
56,125
 
39
 
64,413
 
8,105
 
Share Application Money
During February 2025 the company received £50,000 from two investors (£25,000 each) in respect of proposed new ordinary share subscriptions. As the shares had not been allotted at the balance sheet date, these amounts are included within “Other creditors” as share application money. The related ordinary shares were issued after the year end in March 2025.

9 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts
4,577
 
6,576
 

10 Subsequent to the year end, in March 2025 the company allotted new ordinary shares for a total consideration of £50,000, being £25,000 subscribed by each of two investors. The company had received the £50,000 before the year end, which is presented as share application money within creditors at 28 February 2025.