REGISTERED NUMBER: 08662286 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

LONDON CAPITAL PLUS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms T Pettitt

REGISTERED OFFICE:

Market House

2nd Floor, Office 3

Market Square

Aylesbury

Buckinghamshire

HP20 1TN

REGISTERED NUMBER:

08662286 (England and Wales)

ACCOUNTANTS:

JLA (UK) Ltd

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Investments

4

61

61

CURRENT ASSETS

Debtors

5

3

1,070,883

Cash at bank

6,223

3,976

6,226

1,074,859

CREDITORS

Amounts falling due within one year

6

6,151

1,074,916

NET CURRENT ASSETS/(LIABILITIES)

75

(57

)

TOTAL ASSETS LESS CURRENT LIABILITIES

136

4

CAPITAL AND RESERVES

Called up share capital

7

4

4

Retained earnings

132

-

SHAREHOLDERS' FUNDS

136

4

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

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

The director acknowledges her 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.

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 12 May 2026 and were signed by:

Ms T Pettitt - Director

1.	STATUTORY INFORMATION

London Capital Plus Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Euro (€).

2.	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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

€

COST

At 1 January 2025

and 31 December 2025

61

NET BOOK VALUE

At 31 December 2025

61

At 31 December 2024

61

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

€

€

Amounts owed by group undertakings

-

819

Other debtors

-

460,000

Sport and Sail

-

600,000

Unpaid share capital

3

3

Directors' current accounts

-

3,527

Prepayments and accrued income

-

6,534

3

1,070,883

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

€

€

Social security and other taxes

-

335

Net wages

-

(2,027

)

Other creditors

6,151

1,074,741

Accrued expenses

-

1,867

6,151

1,074,916

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

€

€

4

Ordinary

£1

4

4

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company was owed €nil (2024: €3,527) by director.

9.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed €Nil (2024: €819) by Mercury Capital London Limited. The companies are related parties by virtue of the fact that they are under common control.