REGISTERED NUMBER: 12442015 (England and Wales)

Unaudited Financial Statements

for the Period 1 March 2024 to 31 March 2025

for

Capstone Financial Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs S L Healey

Mr D Healey

Mr M L Rhodes

Mr A J Williamson

REGISTERED OFFICE:

2 Station View

Hazel Grove

SK7 5ER

REGISTERED NUMBER:

12442015 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Investments

4

749,900

749,900

CURRENT ASSETS

Debtors

5

20

100

Cash at bank

-

60

20

160

CREDITORS

Amounts falling due within one year

6

2,057

481

NET CURRENT LIABILITIES

(2,037

)

(321

)

TOTAL ASSETS LESS CURRENT LIABILITIES

747,863

749,579

CREDITORS

Amounts falling due after more than one year

7

752,393

751,900

NET LIABILITIES

(4,530

)

(2,321

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(4,630

)

(2,421

)

SHAREHOLDERS' FUNDS

(4,530

)

(2,321

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 December 2025 and were signed on its behalf by:

Mr D Healey - Director

1.	STATUTORY INFORMATION

Capstone Financial Holdings 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.

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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Preparation of consolidated financial statements

The financial statements contain information about Capstone Financial Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Taxation

Taxation for the period comprises current and deferred 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 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 period 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.

Going concern

At the balance sheet date the company had an insolvent balance sheet due to a loan from an associated company. The associated company will continue to support the company. Therefore, the directors have prepared the accounts on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2024 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2024

and 31 March 2025

749,900

NET BOOK VALUE

At 31 March 2025

749,900

At 29 February 2024

749,900

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

29.2.24

as restated

£

£

Other debtors

20

100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

29.2.24

as restated

£

£

Other creditors

2,057

481

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

29.2.24

as restated

£

£

Other creditors

752,393

751,900

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr Daniel Healey and Mrs Sarah Healey.