ACCOUNTS - Final Accounts preparation

Cash and cash equivalents

Registered number: 11277284

CAPITOLBAY LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

CAPITOLBAY LTD

ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CAPITOLBAY LTD
FOR THE PERIOD ENDED 31 OCTOBER 2025

You consider that the Company is exempt from an audit for the period ended 31 October 2025. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial period.

In accordance with your instructions, we have prepared the financial statements on pages 6 from the accounting records of the Company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements.

Paperchase Business Services Ltd

The Courtyard

14A Sydenham Road

Croydon

London

CR0 2EE

6 January 2026

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CAPITOLBAY LTD

REGISTERED NUMBER: 11277284

BALANCE SHEET

AS AT 31 OCTOBER 2025

	31 October	31 December
	2025	2024
Note	£	£


Current assets
Debtors: amounts falling due within one year	272		166
Cash at bank and in hand	870		3,670
	1,142		3,836
Creditors: amounts falling due within one year	(2,512,698)		(2,502,187)
Net current liabilities		(2,511,556)		(2,498,351)
Total assets less current liabilities		(2,511,556)		(2,498,351)

Net liabilities		(2,511,556)		(2,498,351)

Capital and reserves
Called up share capital	100,000	100,000
Profit and loss account	(2,611,556)	(2,598,351)
	(2,511,556)	(2,498,351)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

Andrea La torre

Director

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CAPITOLBAY LTD

REGISTERED NUMBER: 11277284

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

Date: 6 January 2026

The notes on pages 5 to 6 form part of these financial statements.

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		CAPITOLBAY LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 31 OCTOBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 January 2024	100,000	(2,659,641)	(2,559,641)
Comprehensive income for the year
Profit for the year	-	61,290	61,290
Total comprehensive income for the year	-	61,290	61,290

At 1 January 2025	100,000	(2,598,351)	(2,498,351)
Comprehensive income for the period
Loss for the period	-	(13,205)	(13,205)
Total comprehensive income for the period	-	(13,205)	(13,205)
At 31 October 2025	100,000	(2,611,556)	(2,511,556)

The notes on pages 5 to 6 form part of these financial statements.

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CAPITOLBAY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

1.	General information

Capitolbay Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below:
Company Number : 11277284
Office Address : The Courtyard, 14a Sydenham Road, Croydon, England, CR0 2EE

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Debtors

					31 October	31 December
					2025	2024
					£	£


Other debtors	272	166
	272	166

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CAPITOLBAY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

3.Debtors (continued)

Cash at bank and in hand	870	3,670
Less: bank overdrafts	-	(32,043)
	870	(28,373)

Bank overdrafts	-	32,043
Trade creditors	-	1,368
Other creditors	2,512,698	2,468,776
	2,512,698	2,502,187

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