Capulet Care Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08406067 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CAPULET CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J H Briggs

REGISTERED OFFICE:

Perton Manor

Wrottesley Park Road

Perton

South Staffordshire

WV8 2HE

REGISTERED NUMBER:

08406067 (England and Wales)

AUDITORS:

TGFP

Chartered Accountants & Statutory Auditors

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

FIXED ASSETS

Tangible assets

4

11,492

13,172

CURRENT ASSETS

Debtors

5

33,297

37,646

Cash at bank

1,664

3,202

34,961

40,848

CREDITORS

Amounts falling due within one year

6

42,792

52,446

NET CURRENT LIABILITIES

(7,831

)

(11,598

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,661

1,574

CAPITAL AND RESERVES

Called up and paid share capital

100

Retained earnings

3,561

1,474

SHAREHOLDERS' FUNDS

3,661

1,574

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 September 2025 and were signed by:

J H Briggs - Director

1.	STATUTORY INFORMATION

Capulet Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value consideration received for services recognised at the stage of completion at the balance sheet date.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on the going concern basis, on the understanding that the company will receive continued support from the group entities for a period of at least 12 months from the date of these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2024

27,867

5,000

12,144

45,011

Additions

-

2,179

At 31 March 2025

27,867

5,000

14,323

47,190

DEPRECIATION

At 1 April 2024

17,895

1,800

12,144

31,839

Charge for year

2,493

640

726

3,859

At 31 March 2025

20,388

2,440

12,870

35,698

NET BOOK VALUE

At 31 March 2025

7,479

2,560

1,453

11,492

At 31 March 2024

9,972

3,200

-

13,172

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

4,742

1,997

Amounts owed by group undertakings

17,628

34,989

Other debtors

7,361

-

Directors' current accounts

2,945

-

Prepayments

621

660

33,297

37,646

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

2,860

5,884

Amounts owed to group undertakings

6,235

5,520

Tax

120

1

Social security and other taxes

20,669

18,925

Pension control

1,259

812

Other creditors

2,608

Directors' current accounts

-

9,955

Accruals and deferred income

9,041

8,741

42,792

52,446

7.	SECURED DEBTS

The Clydesdale Bank PLC hold one charge dated 8 June 2020 over the assets of the company and a new charge was created post year end dated 23 May 2024.

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Benjamin R. Reynolds (Senior Statutory Auditor)

for and on behalf of TGFP

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director operated a loan with the company with no fixed terms of repayment or interest. Amounts advanced during the year were £2,945 (2024 - £nil). At the year end the amount owing to the company was £2,945 (2024 - £nil).

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned members of the group.

Included in other debtors is £7,361 owed from a company which is under the control of the director. This loan is interest free and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is Capulet Holdings Limited, incorporated in England and Wales, which is the parent of the smallest and largest group preparing consolidated financial statements that include the company.