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Registered number: 12802825
Captive Worlds Ltd
Financial Statements
For the Period 1 September 2024 to 28 February 2026
Captive Worlds Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Captive Worlds Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 12802825

| 28 February 2026 | 31 August 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 114
|  |  | - |  | 114
CURRENT ASSETS
Stocks | 5 | - |  | 15,749 |
Cash at bank and in hand |  | - |  | 2,996 |
|  | - |  | 18,745 |
Creditors: Amounts Falling Due Within One Year | 6 | - |  | (40,560 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | - |  | (21,815 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | - |  | (21,701 )
NET LIABILITIES |  |  | - |  | (21,701 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | (1 ) |  | (21,702 )
SHAREHOLDERS' FUNDS |  |  | - |  | (21,701)

For the period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr John Arnold Director
12/03/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Captive Worlds Ltd
Notes to the Financial Statements
For the Period 1 September 2024 to 28 February 2026
Notes to the Financial Statements
1. General Information
Captive Worlds Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12802825 . The registered office is 51 High Street, Salisbury, Wiltshire, SP1 2PB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis which assumes the continuing financial support of the director.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 25% straight line

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
Financial Instruments
The company has only basic financial instruments.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities
Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
Page 2
Page 3
Captive Worlds Ltd
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 28 February 2026
2.7. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the period was as follows:

| 28 February 2026 |  | 31 August 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
| 1 |  | 1

4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 September 2024 | 916
Disposals | (916 )
As at 28 February 2026 | -
Depreciation
As at 1 September 2024 | 802
Provided during the period | 114
Disposals | (916 )
As at 28 February 2026 | -
Net Book Value
As at 28 February 2026 | -
As at 1 September 2024 | 114

5. Stocks

| 28 February 2026 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | - |  | 15,749

6. Creditors: Amounts Falling Due Within One Year

| 28 February 2026 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | - |  | 350
Director's loan account | - |  | 40,210
| - |  | 40,560

Page 3
Page 4
Captive Worlds Ltd
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 28 February 2026
7. Share Capital

| 28 February 2026 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 4