Caprelease Financing Limited iXBRL

Caprelease Financing Limited

Unaudited Financial Statements

for the financial period from 31 May 2024 (date of incorporation) to 31 October 2025

Caprelease Financing Limited

Director and Other Information


Director	Mr Jack Williams (Appointed 31 May 2024)


Company Registration Number	15751855


Registered Office	71-75 Shelton Street
	Covent Garden
	London
	WC2H 9JQ
	United Kingdom


Business Address	71-75 Shelton Street
	Covent Garden
	WC2H 9JQ
	United Kingdom


Accountants	HCA Chartered Accountants Ltd
	Chartered Accountants
	12 Cromac Place,
	The Gasworks,
	Belfast
	BT7 2JB


Bankers	HSBC
	60 Queen Victoria Street,
	London,
	EC4N, 4TR

Caprelease Financing Limited

Company Registration Number: 15751855

Balance Sheet

as at 31 October 2025

Oct 25

Notes

Current Assets

Debtors

783,602

Cash and cash equivalents

339,899

─────────

1,123,501

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Creditors: amounts falling due within one year

(8,076)

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Net Current Assets

1,115,425

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Total Assets less Current Liabilities

1,115,425

Creditors:

amounts falling due after more than one year

(1,091,127)

─────────

Net Assets

24,298

═════════

Capital and Reserves

Called up share capital

Retained earnings

24,297

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Equity attributable to owners of the company

24,298

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial period from 31 May 2024 (date of incorporation) to 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Director and authorised for issue on 28 May 2026



________________________________
Mr Jack Williams
Director

Caprelease Financing Limited

Notes to the Financial Statements

for the financial period from 31 May 2024 (date of incorporation) to 31 October 2025

General Information

Caprelease Financing Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 15751855. The registered office of the company is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, United Kingdom. The principal activity of the company is credit granting by non-deposit taking finance houses and other specialist consumer credit grantors. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 October 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

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

Period of financial statements

The financial statements are for the 17 month 1 day period from 31 May 2024 (date of incorporation) to 31 October 2025.

Statement on previous periods

The company did not present financial statements for previous periods.

Employees

The average monthly number of employees, including director, during the financial period was 0, (May 24 - 0).


6.	Debtors	Oct 25
		£

	Other debtors	783,601
	Called up share capital not paid	1
		─────────
		783,602
		═════════


7.	Creditors	Oct 25
	Amounts falling due within one year	£

	Other creditors	6,576
	Accruals	1,500
		─────────
		8,076
		═════════


8.	Creditors	Oct 25
	Amounts falling due after more than one year	£

	Amounts owed to group undertakings	992,072
	Other loans	99,055
		─────────
		1,091,127
		═════════

Capital commitments

The company had no material capital commitments at the financial period-ended 31 October 2025.

10.

Related party transactions

During the period money was received from Caprelease Limited. Caprelease Financing Limited is 100% owned by Caprelease Limited. The balance owed at the end of the year to Caprelease Limited is £910,000 together with interest due of £82,073. This amount is included in creditors greater than 1 year.

11.

Parent company

The company regards Caprelease Limited as its parent company.

12.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial period-end.