Capontree Limited 04295393 false 2024-10-01 2025-09-30 2025-09-30 The principal activity of the company is veterinary activities. Digita Accounts Production Advanced 6.30.9574.0 true false 04295393 2024-10-01 2025-09-30 04295393 2025-09-30 04295393 core:RetainedEarningsAccumulatedLosses 2025-09-30 04295393 core:ShareCapital 2025-09-30 04295393 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 04295393 core:Non-currentFinancialInstruments 2025-09-30 04295393 core:Non-currentFinancialInstruments core:AfterOneYear 2025-09-30 04295393 bus:SmallEntities 2024-10-01 2025-09-30 04295393 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 04295393 bus:FullAccounts 2024-10-01 2025-09-30 04295393 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04295393 bus:RegisteredOffice 2024-10-01 2025-09-30 04295393 bus:Director1 2024-10-01 2025-09-30 04295393 bus:Director1 2 2024-10-01 2025-09-30 04295393 bus:Director2 2024-10-01 2025-09-30 04295393 bus:Director2 4 2024-10-01 2025-09-30 04295393 bus:Director3 2024-10-01 2025-09-30 04295393 bus:Director3 3 2024-10-01 2025-09-30 04295393 bus:Director4 2024-10-01 2025-09-30 04295393 bus:Director4 5 2024-10-01 2025-09-30 04295393 bus:Director5 2024-10-01 2025-09-30 04295393 bus:Director5 1 2024-10-01 2025-09-30 04295393 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04295393 core:MotorVehicles 2024-10-01 2025-09-30 04295393 core:PlantMachinery 2024-10-01 2025-09-30 04295393 countries:EnglandWales 2024-10-01 2025-09-30 04295393 2024-09-30 04295393 core:CostValuation core:Non-currentFinancialInstruments 2024-09-30 04295393 2023-10-01 2024-09-30 04295393 2024-09-30 04295393 core:RetainedEarningsAccumulatedLosses 2024-09-30 04295393 core:ShareCapital 2024-09-30 04295393 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 04295393 core:Non-currentFinancialInstruments 2024-09-30 04295393 core:Non-currentFinancialInstruments core:AfterOneYear 2024-09-30 iso4217:GBP xbrli:pure

Registration number: 04295393

Capontree Limited
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 September 2025

Capontree Limited

Contents

Abridged Balance Sheet | 1 to 2
Notes to the Unaudited Abridged Financial Statements | 3 to 6

Capontree Limited

(Registration number: 04295393)
Abridged Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 240,881 | 170,231
Investments | 6 | 66,487 | 100,496
|  | 307,368 | 270,727
Current assets |  |  |
Stocks |  | 249,219 | 252,708
Debtors |  | 1,991,591 | 2,952,240
Cash at bank and in hand |  | 309,306 | 195,268
|  | 2,550,116 | 3,400,216
Creditors: Amounts falling due within one year | 7 | (1,007,886) | (769,778)
Net current assets |  | 1,542,230 | 2,630,438
Total assets less current liabilities |  | 1,849,598 | 2,901,165
Creditors: Amounts falling due after more than one year | 8 | (19,955) | (12,813)
Provisions for liabilities |  | (59,621) | (42,558)
Net assets |  | 1,770,022 | 2,845,794
Capital and reserves |  |  |
Called up share capital |  | 1,005 | 1,005
Profit and loss account |  | 1,769,017 | 2,844,789
Total equity |  | 1,770,022 | 2,845,794

Capontree Limited

(Registration number: 04295393)
Abridged Balance Sheet as at 30 September 2025

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

| The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
| The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 10 February 2026 and signed on its behalf by:

Ms P M Graham

Director

Mr D Lewis

Director

Mr D A McCrea

Director

Mr B Mundell

Director

Mr K Beattie

Director

Capontree Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Capontree Veterinary Centre
Greenhill
Brampton
Cumbria
CA8 1SU

These financial statements were authorised for issue by the Board on 10 February 2026.

2 | Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
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 assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance

Capontree Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss account. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 45 (2024 - 45).

4 | Intangible assets

| Total £
Cost or valuation
At 1 October 2024 | 584,998
At 30 September 2025 | 584,998
Amortisation
At 1 October 2024 | 584,998
At 30 September 2025 | 584,998
Carrying amount
At 30 September 2025 | -

5 | Tangible assets

| Total £
Cost or valuation
At 1 October 2024 | 562,521
Additions | 129,163
At 30 September 2025 | 691,684
Depreciation
At 1 October 2024 | 392,290
Charge for the year | 58,513
At 30 September 2025 | 450,803
Carrying amount
At 30 September 2025 | 240,881
At 30 September 2024 | 170,231

Capontree Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

6 | Investments

| Total £
Cost or valuation
At 1 October 2024 | 66,487
Provision
Carrying amount
At 30 September 2025 | 66,487
At 30 September 2024 | 100,496

7 | Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £20,811 (2024 - £16,400).

8 | Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £19,955 (2024 - £12,813).

Capontree Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

9 | Related party transactions

Advances to directors

Mr K Beattie During the period Mr K Beattie went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £93 (2024 - £199,096). At the year end the amount outstanding from Mr K Beattie was £Nil (2024 - £-). Interest has been charged at the commercial rate.
Ms P M Graham During the period Ms P M Graham went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £260 (2024 - £67,460). At the year end the amount outstanding from Ms P M Graham was £Nil (2024 - £-). Interest has been charged at the commercial rate.
Mr D A McCrea During the period Mr D A McCrea went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £35,861 (2024 - £82,179). At the year end the amount outstanding from Mr D A McCrea was £Nil (2024 - £35,786). Interest has been charged at the commercial rate.
Mr D Lewis During the period Mr D Lewis went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £33,596 (2024 - £49,689). At the year end the amount outstanding from Mr D Lewis was £Nil (2024 - £-). Interest has been charged at the commercial rate.
Mr B Mundell During the period Mr B Mundell went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £1,354 (2024 - £55,995). At the year end the amount outstanding from Mr B Mundell was £Nil (2024 - £-). Interest has been charged at the commercial rate.