REGISTERED NUMBER: 11479935 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Kapitalise Technology Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Dr S Malter

E Iriarte

REGISTERED OFFICE:

Unit 1

Shrine Barn

Sandling Road

Hythe

Kent

CT21 4HE

REGISTERED NUMBER:

11479935 (England and Wales)

ACCOUNTANTS:

Ardor Business Solutions Limited

Chartered Certified Accountants

Unit 1

Shrine Barn

Sandling Road

Hythe

Kent

CT21 4HE

FIXED ASSETS

Tangible assets

5

38

50

CURRENT ASSETS

Debtors

6

42,996

23,318

Cash at bank

74,490

12,737

117,486

36,055

CREDITORS

Amounts falling due within one year

7

101,547

52,803

NET CURRENT ASSETS/(LIABILITIES)

15,939

(16,748

)

TOTAL ASSETS LESS CURRENT LIABILITIES

15,977

(16,698

)

CREDITORS

Amounts falling due after more than one year

8

-

14,030

NET ASSETS/(LIABILITIES)

15,977

(30,728

)

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

15,857

(30,848

)

15,977

(30,728

)

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

The members have not required the company to obtain an audit of its financial statements for the year 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 30 December 2025 and were signed on its behalf by:

Dr S Malter - Director

1.	STATUTORY INFORMATION

Kapitalise Technology 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The company meets its day to day working capital requirements through the financial support of its directors and a related entity. The directors expect this financial support to continue for the foreseeable future and therefore consider it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that may be required should that financial support no longer continue.

Turnover

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

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

Computer equipment

-

straight line over 3 years

Taxation

Taxation for the year 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 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.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

161

1,141

1,302

DEPRECIATION

At 1 April 2024

111

1,141

1,252

Charge for year

12

-

12

At 31 March 2025

123

1,141

1,264

NET BOOK VALUE

At 31 March 2025

38

-

38

At 31 March 2024

50

-

50

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

41,460

23,002

Other debtors

-

316

Directors' current accounts

1,536

-

42,996

23,318

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

14,182

10,315

Tax

10,610

-

Social security and other taxes

6,133

(2,357

)

VAT

19,333

4,593

Other creditors

46,773

35,783

Directors' current accounts

936

889

Accrued expenses

3,580

3,580

101,547

52,803

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans - 1-2 years

-

10,493

Bank loans - 2-5 years

-

3,537

-

14,030