REGISTERED NUMBER: 10765922 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st May 2025

for

CAPITAL FINSERV LIMITED

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Joy Thomas

REGISTERED OFFICE:

3rd Floor 86-90 Paul Street

London

EC2A 4NE

REGISTERED NUMBER:

10765922 (England and Wales)

ACCOUNTANTS:

R Pau & Co Limited

Chartered Certified Accountants

12-16 Station Street East

Coventry

West Midlands

CV6 5FJ

BANKERS:

Lloyds Bank

1 Legg Street

Chelmsford

Essex

CM1 1JS

FIXED ASSETS

Tangible assets

3

117,423

5,955

CURRENT ASSETS

Stocks

68,562

256,213

Debtors

4

2,837,175

179,457

Cash at bank and in hand

667,275

16,313

3,573,012

451,983

CREDITORS

Amounts falling due within one year

3,072,357

280,480

NET CURRENT ASSETS

500,655

171,503

TOTAL ASSETS LESS CURRENT LIABILITIES

618,078

177,458

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

617,978

177,358

618,078

177,458

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

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

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31st May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30th December 2025 and were signed by:

Mr Joy Thomas - Director

1.	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 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.

Plant and machinery etc

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 8 ) .

3.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st June 2024

23,271

Additions

151,664

At 31st May 2025

174,935

DEPRECIATION

At 1st June 2024

17,316

Charge for year

40,196

At 31st May 2025

57,512

NET BOOK VALUE

At 31st May 2025

117,423

At 31st May 2024

5,955

4.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other debtors

851

-