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David Capstick Limited

Registered Number
12061570
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

David Capstick Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Director | Mr D J Capstick

Registered Address | Market Square
| Kirkby Stephen
| Cumbria
| CA17 4QT

Registered Number | 12061570 (England and Wales)

David Capstick Limited
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 98,333 |  |  |  | 118,333
Investments | 4 |  |  | 95 |  |  |  | 51
|  |  |  | 98,428 |  |  |  | 118,384
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 25,337 |  |  |  | - |  |
Cash at bank and on hand |  | 81,297 |  |  |  | 64,114 |  |
|  | 106,634 |  |  |  | 64,114 |  |
Creditors amounts falling due within one year | 6 | (70,035) |  |  |  | (54,716) |  |
Net current assets (liabilities) |  |  |  | 36,599 |  |  |  | 9,398
Total assets less current liabilities |  |  |  | 135,027 |  |  |  | 127,782
Net assets |  |  |  | 135,027 |  |  |  | 127,782
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 134,927 |  |  |  | 127,682
Shareholders' funds |  |  |  | 135,027 |  |  |  | 127,782

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 November 2025, and are signed on its behalf by:
Mr D J Capstick Director Registered Company No. 12061570

David Capstick Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis 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.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

| Current taxation
--- | ---
| 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 recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Intangible assets
--- | ---

|  | Goodwill |  | Other |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 200,000 |  | - |  | 200,000
| At 31 March 25 | 200,000 |  | - |  | 200,000
| Amortisation and impairment
| At 01 April 24 | 81,667 |  | - |  | 81,667
| Charge for year | - |  | 20,000 |  | 20,000
| At 31 March 25 | 81,667 |  | 20,000 |  | 101,667
| Net book value
| At 31 March 25 | 118,333 |  | (20,000) |  | 98,333
| At 31 March 24 | 118,333 |  | - |  | 118,333

4. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 51 |  | 51
| Additions | 44 |  | 44
| At 31 March 25 | 95 |  | 95
| Net book value
| At 31 March 25 | 95 |  | 95
| At 31 March 24 | 51 |  | 51

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 25,337 |  | -
| Total | 25,337 |  | -

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 58,935 |  | 759
| Taxation and social security | 9,534 |  | 9,387
| Other creditors | - |  | 43,046
| Accrued liabilities and deferred income | 1,566 |  | 1,524
| Total | 70,035 |  | 54,716

7. | Related party transactions
--- | ---
| On 1 April 2024 the Company owed the Director £43,046. During the period the director was advanced a further £68,383. As at 31 March 2025 the Director owed the Company £25,337. Interest was charged on this loan at the HMRC Official Rate of Interest. The loan is unsecured and repayable upon demand. During the year the company made no sales to the wife of the director. (2024 - £6,750). The company has a controlling shareholding in J.N & E Capstick Insurance Consultants Limited. There were no dividends received from J.N & E Capstick this year (2024 - £98,500). There were management fees of £40,463 (2024 - £35,178) and recharged costs of £1,037 (2024 - £1,800) by J.N & E Capstick Insurance Consultants Limited. As of the balance sheet date, the company owed £42,091 (2024 - £759) to J.N & E Capstick Insurance Consultants Limited. The company owes J.N & E Capstick Financial Services Limited £16,844 (2024 -£NIL), a company that is under common control.

8. | Parent-subsidiary relationships
--- | ---
| This parent company, and the group headed by it, qualify as a small group and, as such, the parent and the group are exempt from producing group accounts. These accounts are for this company alone.