Kapitalise Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10915831 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Kapitalise Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr S Malter

E Iriarte

REGISTERED OFFICE:

Unit 1

Shrine Barn

Sandling Road

Hythe

Kent

CT21 4HE

REGISTERED NUMBER:

10915831 (England and Wales)

ACCOUNTANTS:

Ardor Business Solutions Limited

Chartered Certified Accountants

Unit 1

Shrine Barn

Sandling Road

Hythe

Kent

CT21 4HE

FIXED ASSETS

Intangible assets

5

-

Tangible assets

6

613

1,038

613

1,038

CURRENT ASSETS

Debtors

7

186,969

82,738

Cash at bank

116,487

181,061

303,456

263,799

CREDITORS

Amounts falling due within one year

8

56,904

90,121

NET CURRENT ASSETS

246,552

173,678

TOTAL ASSETS LESS CURRENT
LIABILITIES

247,165

174,716

CREDITORS

Amounts falling due after more than one
year

9

-

(8,630

)

PROVISIONS FOR LIABILITIES

(153

)

(260

)

NET ASSETS

247,012

165,826

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

246,912

165,726

SHAREHOLDERS' FUNDS

247,012

165,826

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

Dr S Malter - Director

1.	STATUTORY INFORMATION

Kapitalise 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 Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

25% on cost

Computer equipment

-

straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 2 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

28,000

AMORTISATION

At 1 April 2025

and 31 March 2026

28,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

6.	TANGIBLE FIXED ASSETS

Office

Computer

equipment

Totals

£

COST

At 1 April 2025

and 31 March 2026

786

3,692

4,478

DEPRECIATION

At 1 April 2025

786

2,654

3,440

Charge for year

-

425

At 31 March 2026

786

3,079

3,865

NET BOOK VALUE

At 31 March 2026

-

613

At 31 March 2025

-

1,038

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

Trade debtors

30,433

22,138

Other debtors

73,649

60,600

Prepayments and accrued income

82,887

-

186,969

82,738

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

Bank loans and overdrafts

-

33,818

Trade creditors

4,104

2,293

Tax

39,984

16,417

Social security and other taxes

10,083

VAT

1,822

2,708

Other creditors

-

20,892

Directors' current accounts

412

411

Accruals and deferred income

499

3,499

56,904

90,121

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31/3/26

31/3/25

£

Bank loans - 1-2 years

-

8,630

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr S Malter.