REGISTERED NUMBER: 11329555 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2024 TO 31 JANUARY 2025

FOR

CONCEPT CAPITAL HOLDINGS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M Azam

A Azam

Mrs A Azam

REGISTERED OFFICE:

174 Tooting High Street

London

N2 8EY

REGISTERED NUMBER:

11329555 (England and Wales)

ACCOUNTANTS:

Accura Accountants Ltd

Langley House

53 Theobald Street

Borehamwood

WD6 4RT

FIXED ASSETS

Investments

4

25,170

-

Investment property

5

16,565,000

13,720,000

16,590,170

13,720,000

CURRENT ASSETS

Debtors

6

225,162

114,104

Cash at bank and in hand

219,773

341,374

444,935

455,478

CREDITORS

Amounts falling due within one year

7

(2,802,285

)

(2,975,115

)

NET CURRENT ASSETS

3,247,220

3,430,593

TOTAL ASSETS LESS CURRENT LIABILITIES

19,837,390

17,150,593

CREDITORS

Amounts falling due after more than one year

8

(8,484,220

)

(8,652,110

)

PROVISIONS FOR LIABILITIES

(942,191

)

-

NET ASSETS

10,410,979

8,498,483

CAPITAL AND RESERVES

Called up share capital

130

100

Share premium

10

7,207,414

7,207,414

Fair value reserve

10

2,826,574

923,765

Retained earnings

10

376,861

367,204

SHAREHOLDERS' FUNDS

10,410,979

8,498,483

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 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 17 December 2025 and were signed on its behalf by:

A Azam - Director

1.	STATUTORY INFORMATION

Concept Capital Holdings Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

This is a departure from the Companies Act which requires assets to be depreciated. However, in the opinion of the directors, property is held primarily for their investment potential and so fair value is of more significance as a measure of consumption. They therefore have applied a true and fair override with respect to investment properties.

The directors have made key assumptions in the determination of the fair value of an investment property in respect of the state of the property market in the location where the property is situated and in respect of the range of reasonable fair value estimates of the asset.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2024 - 5 ) .

4.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.1.25

30.4.24

£

£

Cospace

25,170

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

13,720,000

Revaluations

2,845,000

At 31 January 2025

16,565,000

NET BOOK VALUE

At 31 January 2025

16,565,000

At 30 April 2024

13,720,000

Investment properties have been shown in their recent market value.

Fair value at 31 January 2025 is represented by:

£

Valuation in 2020

923,765

Valuation in 2025

2,845,000

Cost

12,796,235

16,565,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

30.4.24

£

£

Trade debtors

155,035

72,110

Other debtors

70,127

41,994

225,162

114,104

Included within other debtors are accrued income of £41,994 (2024: £41,994).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

30.4.24

£

£

Trade creditors

32,151

32,143

Taxation and social security

107,293

169,493

Other creditors

(2,941,729

)

(3,176,751

)

(2,802,285

)

(2,975,115

)

Included within other creditors are a provision for expenses of £142,287 (2024: £87,787) and deferred income of £40,724 (2024: £12,660).

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

30.4.24

£

£

Bank loans

8,484,220

8,652,110

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

8,484,220

8,652,110

9.	SECURED DEBTS

Bank loans are secured against companies investment properties by way of fixed and floating charge.

10.

RESERVES

Fair

Retained

Share

value

earnings

premium

reserve

Totals

£

£

£

£

At 1 May 2024

360,056

7,207,414

923,765

8,491,235

Profit for the period

1,979,614

1,979,614

Dividends

(60,000

)

(60,000

)

Fair value adj

(1,902,809

)

-

1,902,809

-

At 31 January 2025

376,861

7,207,414

2,826,574

10,410,849

Undistributable reserve of £2,826,574 (2024: £923,765) represents the fair value adjustment of the investment properties less deferred tax. FRS 102 section 1A requires that the changes in fair value be recognised in the profit and loss, but that the fair value gains cannot be distributed to the shareholders as a dividend.

Deferred tax of £942,191 (2024: £Nil) has been provided on the investment property in accordance with the requirements of FRS 102 section 1A based on the potential capital gains tax payable if the properties were to be disposed of at a fair value. The deferred tax has been calculated based on the current corporation tax rate at 25%.