Company registration number:
SC503856
Capbal (Kilwinning) Limited
Information for filing with the registrar
30 April 2025
Capbal (Kilwinning) Limited
Contents
Abridged statement of financial position
Notes to the financial statements
Capbal (Kilwinning) Limited
Abridged statement of financial position
30 April 2025
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2025 |
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2024 |
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Note |
£ |
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£ |
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£ |
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£ |
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Current assets |
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Debtors |
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1 |
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1 |
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_______ |
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_______ |
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1 |
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1 |
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Creditors: amounts falling due |
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within one year |
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(
11,404) |
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- |
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_______ |
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_______ |
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Net current (liabilities)/assets |
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(
11,403) |
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1 |
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_______ |
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_______ |
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Total assets less current liabilities |
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(
11,403) |
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1 |
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_______ |
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_______ |
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Net (liabilities)/assets |
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(
11,403) |
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1 |
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_______ |
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_______ |
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Capital and reserves |
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Called up share capital |
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5 |
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1 |
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1 |
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Profit and loss account |
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(
11,404) |
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- |
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_______ |
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_______ |
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Shareholders (deficit)/funds |
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(
11,403) |
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1 |
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_______ |
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_______ |
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For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the
board of directors
and authorised for issue on
17 January 2026
, and are signed on behalf of the board by:
Mr D A Fyffe
Director
Company registration number:
SC503856
Capbal (Kilwinning) Limited
Notes to the financial statements
Year ended 30 April 2025
1.
General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Capbal (Kilwinning) Limited, Unit 6 Harbour Visitor Centre, Fishmarket Quay, Arbroath, Scotland, DD11 1PS.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Going concern
The company meets its day to day working capital requirements through the continued support of its shareholder for the foreseeable future, and at least 12 months from the date of signing these financial statements. On this basis the director considers that it is appropriate to prepare the financial statements on the going concern basis.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
3
(2024:
3
).
5.
Called up share capital
Issued, called up and fully paid
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2025 |
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2024 |
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No |
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£ |
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No |
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£ |
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Ordinary shares of £
1.00 each |
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1 |
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1 |
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1 |
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1 |
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_______ |
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6.
Related party transactions
Mr D Fyffe is also a director and 100% shareholder of Capbal Limited which was incorporated on 29 October 2015. At the year end
Capbal (Kilwinning) Limited
) owed £10,210 (2024 : Nil) to Capbal Limited.Mr D Fyffe is also a director and 100% shareholder of Holyrood Power Limited which was incorporated on 6 January 2016.Mr D Fyffe is also a director and 100% shareholder of Bloomfield Ventures Limited which was incorporated on 16 May 2018.Mr D Fyffe is a director of Unibal Energy Limited and Capbal Limited owns 30% of the share capital.
7.
Controlling party
The company is controlled by
Mr D A Fyffe