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Company No: 08623254 (England and Wales)

# CAPP (HOLDINGS) LIMITED

### Unaudited Financial Statements
For the financial year ended 31 October 2025
Pages for filing with the registrar

CAPP (HOLDINGS) LIMITED

## Unaudited Financial Statements

For the financial year ended 31 October 2025

Contents

CAPP (HOLDINGS) LIMITED

## COMPANY INFORMATION

For the financial year ended 31 October 2025
CAPP (HOLDINGS) LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 October 2025

DIRECTORS | Michael Jason Capp
| Theresa Diane Capp

REGISTERED OFFICE | Gascoyne House Moseleys Farm Business Centre
| Fornham All Saints
| Bury St Edmunds
| IP28 6JY
| United Kingdom

BUSINESS ADDRESS | 22 Carter Street
| Fordham
| Cambridgeshire
| CB7 5NG

COMPANY NUMBER | 08623254 (England and Wales)

CHARTERED ACCOUNTANTS | Gascoynes
| Gascoyne House
| Moseleys Farm Business Centre
| Fornham All Saints
| Bury St Edmunds
| Suffolk
| IP28 6JY

CAPP (HOLDINGS) LIMITED

## BALANCE SHEET

As at 31 October 2025
CAPP (HOLDINGS) LIMITED

## BALANCE SHEET (continued)

As at 31 October 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 3,508,638 |  | 3,513,641
Investments | 4 | 1,000 |  | 1,000
|  | 3,509,638 |  | 3,514,641
Current assets |  |  |  |
Debtors | 5 | 13,174 |  | 5,283
Cash at bank and in hand |  | 57,774 |  | 26,995
|  | 70,948 |  | 32,278
Creditors: amounts falling due within one year | 6 | ( 260,011) |  | ( 224,628)
Net current liabilities |  | (189,063) |  | (192,350)
Total assets less current liabilities |  | 3,320,575 |  | 3,322,291
Provision for liabilities | 7 | ( 356,957) |  | ( 356,957)
Net assets |  | 2,963,618 |  | 2,965,334
Capital and reserves |  |  |  |
Called-up share capital | 8 | 1,002 |  | 1,002
Revaluation reserve |  | 1,232,717 |  | 1,232,717
Profit and loss account |  | 1,729,899 |  | 1,731,615
Total shareholders' funds |  | 2,963,618 |  | 2,965,334

For the financial year ending 31 October 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 financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of Capp (Holdings) Limited (registered number: 08623254) were approved and authorised for issue by the Board of Directors on 23 February 2026. They were signed on its behalf by:

Michael Jason Capp Director |

CAPP (HOLDINGS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025
CAPP (HOLDINGS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Capp (Holdings) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Gascoyne House Moseleys Farm Business Centre, Fornham All Saints, Bury St Edmunds, IP28 6JY, United Kingdom. The principal place of business is 22 Carter Street, Fordham, Cambridgeshire, CB7 5NG.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | not depreciated
Plant and machinery etc. | 20 - 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Comprehensive Income as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 November 2024 | 3,493,315 |  | 26,906 |  | 3,520,221
At 31 October 2025 | 3,493,315 |  | 26,906 |  | 3,520,221
Accumulated depreciation |  |  |  |  |
At 01 November 2024 | 0 |  | 6,580 |  | 6,580
Charge for the financial year | 0 |  | 5,003 |  | 5,003
At 31 October 2025 | 0 |  | 11,583 |  | 11,583
Net book value |  |  |  |  |
At 31 October 2025 | 3,493,315 |  | 15,323 |  | 3,508,638
At 31 October 2024 | 3,493,315 |  | 20,326 |  | 3,513,641

#### 4. Fixed asset investments

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 November 2024 | 1,000 |  | 1,000
At 31 October 2025 | 1,000 |  | 1,000
Carrying value at 31 October 2025 | 1,000 |  | 1,000
Carrying value at 31 October 2024 | 1,000 |  | 1,000

Investments in shares

Details of the company's subsidiaries at 31 October 2025 are as follow:

Name of entity | Registered office | Principal activity | Class of shares | Ownership 31.10.2025 | Ownership 31.10.2024 | Held
MJC Construction (East Anglia) Limited | United Kingdom | New building and construction work | Ordinary | 100.00% | 100.00% | Direct

MJC Construction (East Anglia) Limited did not trade in the financial year ending 31 October 2025.

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Prepayments | 1,527 |  | 1,018
Other debtors | 11,647 |  | 4,265
| 13,174 |  | 5,283

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 1,552 |  | 369
Amounts owed to own subsidiaries | 6,273 |  | 26,329
Amounts owed to directors | 205,321 |  | 160,707
Accruals | 3,105 |  | 3,069
Corporation tax | 32,137 |  | 29,889
Other creditors | 11,623 |  | 4,265
| 260,011 |  | 224,628

#### 7. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 356,957 |  | 356,957

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,002 Ordinary shares of £ 1.00 each | 1,002 |  | 1,002

#### 9. Related party transactions

Other related party transactions

| 2025 |  | 2024
| £ |  | £
Balance owing to MJC Construction (East Anglia) Limited | 6,273 |  | 26,329

Capp (Holdings) Limited owns 100% of the share capital of MJC Construction (East Anglia) Limited. Mr MJ and Mrs TD
Capp, the company directors and 100% shareholders are the directors of MJC Construction (East Anglia) Limited.
During the year ended 31 October 2025, Capp (Holdings) Limited loaned MJC Construction (East Anglia) Limited for payment of their overhead expenses amounting to £20,256 (2024 - £45,273.17).
During the year ended 31 October 2025 MJC Construction (East Anglia) Limited carried out building work on behalf of Capp (Holdings) Limited amounting to £Nil (2024 - £22,736).
As at 31 October 2025, there was a balance owing to MJC Construction (East Anglia) Limited of £6,273 (2024 - £26,329)