Suffolk Capital Limited Accounts






Suffolk Capital Limited

	Company No. 12255591
		Information for Filing with The Registrar
		31 October 2025

The Director presents his report and the accounts for the year ended 31 October 2025.

Principal activities
The principal activity of the company during the year under review was a family investment company.




Director

The Director who served at any time during the year was as follows:

D.M. Saulter









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

D.M. Saulter
Director
01 June 2026

at	31 October 2025
Company No.		12255591	Notes	2025	2024
				£	£
Fixed assets



	Investments		4	16,092,786	16,066,986
				16,092,786	16,066,986
Current assets

	Debtors		5	652,337	634,942

	Cash at bank and in hand			419	715
				652,756	635,657
Creditors: Amount falling due within one year			6	(1,720,762)	(1,629,335)
Net current liabilities				(1,068,006)	(993,678)
Total assets less current liabilities				15,024,780	15,073,308
Creditors: Amounts falling due after more than one year			7	(15,032,732)	(15,032,732)



Net (liabilities)/assets				(7,952)	40,576

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		9	(8,052)	40,476

Total equity				(7,952)	40,576



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 October 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 in accordance with section 476 of the Companies Act 2006.

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 01 June 2026 and signed on its behalf by:
D.M. Saulter
Director
01 June 2026

for the year ended 31 October 2025

General information

Suffolk Capital Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 12255591

Its registered office is:

Suite 1, Dairy Barn Mews

Summers Park

Lawford

Manningtree

CO11 2BZ

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The accounts have been prepared on a going concern basis. The directors have confirmed their commitment to supporting the company.

Accounting policies

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

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.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 November 2024	16,066,986	16,066,986
		Additions	55,000	55,000
		Revaluation	(29,200)	(29,200)

		At 31 October 2025	16,092,786	16,092,786
		Provisions/Impairment





		Net book values
		At 31 October 2025	16,092,786	16,092,786
		At 31 October 2024	16,066,986	16,066,986

		Investments are held at cost, with the exception of where there is a known material difference between the recoverability of the amounts invested and their carrying value.
		Included within investments, is £510,048 (2024: £510,048) relating to investments in shares in companies controlled by close family members of the director.

5	Debtors
			2025	2024
			£	£



		Deferred tax asset	27,240	9,845


		Other debtors	625,097	625,097

			652,337	634,942

		Amounts included within Other debtors that fall due after more than one year	625,097	625,097

		Included within other debtors, are loans of £500,000 (2024: £500,000) made to connected companies. All loans are interest bearing and subject to individual long term loan agreements.

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







		Loans from directors	1,627,742	1,611,479

		Accruals and deferred income	93,020	17,856
			1,720,762	1,629,335

7	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£


		Other loans	15,032,732	15,032,732





			15,032,732	15,032,732

		Liabilities repayable in more than five years after the balance sheet date

		Amount repayable otherwise than by instalments	15,032,732	15,032,732
			15,032,732	15,032,732

		Liabilities repayable after more than five years consists of a £15 million loan note with a director in exchange for shares previously held personally and transferred into Suffolk Capital Ltd at market value. This loan note bears interest at 0.5% per annum, accruing daily, and is repayable upon the sale of the transferred shares.

Share Capital

The share capital balance consists of 40 Ordinary £1.00 shares plus 60 Ordinary class B shares of £1.00 each.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.