Capital Resolve Limited - Filleted accounts

Registered number

02856749

Capital Resolve Limited

Report and Unaudited Accounts

31 October 2025

Collins

Chartered Accountants

West Midlands

Capital Resolve Limited
Registered number:		02856749
Balance Sheet
as at 31 October 2025


Notes		2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		394,393		323,327

Current assets
Work in progress		128,000		128,000
Debtors	4	216,791		218,802
Cash at bank and in hand		323,590		304,901
		668,381		651,703

Creditors: amounts falling due within one year	5	(620,393)		(435,688)

Net current assets			47,988		216,015

Total assets less current liabilities			442,381		539,342

Creditors: amounts falling due after more than one year	6		-		(12,223)

Provisions for liabilities			(68,359)		(66,998)

Net assets			374,022		460,121

Capital and reserves
Called up share capital			1,500		1,500
Capital redemption reserve			250		250
Profit and loss account			372,272		458,371

Shareholder's funds			374,022		460,121

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



B A Philips
Director
Approved by the board on 6 May 2026

Capital Resolve Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 (as applicable to small companies), The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover comprises revenue earned from the rendering of services and is recognised when the work is performed.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computers			20% writing down
	Fixtures and fittings			15% writing down
	Motor Vehicles			25% writing down

	Stocks
	Work in progress is measured at the lower of cost and estimated selling price less costs to complete and sell.

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are also recognised at transaction price including any transaction costs.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are also recognised at transaction price net of any transaction costs.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					43		47


3	Tangible fixed assets
		Computers		Fixtures and fittings		Motor vehicles		Total	Total
£			£		£		£		£
	Cost
	At 1 November 2024	574,577		42,268		58,900		675,745
	Additions	127,105		-		-		127,105
	At 31 October 2025	701,682		42,268		58,900		802,850

	Depreciation
	At 1 November 2024	281,781		40,727		29,910		352,418
	Charge for the year	48,560		231		7,248		56,039
	At 31 October 2025	330,341		40,958		37,158		408,457

	Net book value
	At 31 October 2025	371,341		1,310		21,742		394,393
	At 31 October 2024	292,796		1,541		28,990		323,327



4	Debtors					2025		2024
£							£

	Trade debtors					176,498		176,961
	Prepayments and accrued income					40,293		21,233
	Other debtors					-		20,608
						216,791		218,802


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans					6,667		10,000
	Obligations under finance lease and hire purchase contracts					5,556		9,525
	Trade creditors					508,215		343,195
	Other taxes and social security costs					62,249		66,668
	Directors loans					31,406		-
	Accruals and deferred income					6,300		6,300
						620,393		435,688


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loan					-		6,667
	Obligations under finance lease and hire purchase contracts					-		5,556
						-		12,223


7	Pension commitments

	The company operates a defined contribution scheme for the benefit of the director and certain employees. It also operates an auto- enrolement defined contribution scheme in respect of other employees eligible and wishing to enrole. The assets of the schemes are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company and amounted to £22,282 (2024 £25,186)


8	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					98,062		139,437


9	Controlling party

	The company was under the control of Ceverine Holdings Ltd, a company incorporated in England and Wales.


#	Other information

	Capital Resolve Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Fountain Court
	Crab Apple Way, Vale Park
	Evesham
	Worcestershire
	WR11 1LS