Capella Computer Solutions Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the director on the preparation of the unaudited statutory accounts of Capella Computer Solutions Ltd For The Year Ended 31 October 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Capella Computer Solutions Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Capella Computer Solutions Ltd , as a body, in accordance with the terms of our engagement letter dated 25 February 2019. Our work has been undertaken solely to prepare for your approval the accounts of Capella Computer Solutions Ltd and state those matters that we have agreed to state to the director of Capella Computer Solutions Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Capella Computer Solutions Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Capella Computer Solutions Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Capella Computer Solutions Ltd . You consider that Capella Computer Solutions Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Capella Computer Solutions Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

22nd June 2026

Apple Accountancy Services Limited

Chartered Certified Accountants

146 Manor Way

Borehamwood

Hertfordshire

WD6 1QX

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Capella Computer Solutions Ltd

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 11615862

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		21,840		33,160

			21,840		33,160
CURRENT ASSETS
Stocks		7,660		8,633
Debtors		36,713		72,507
Cash at bank and in hand		17,782		16,979

		62,155		98,119
Creditors: Amounts Falling Due Within One Year		(60,056 )		(54,009 )

NET CURRENT ASSETS (LIABILITIES)			2,099		44,110

TOTAL ASSETS LESS CURRENT LIABILITIES			23,939		77,270

Creditors: Amounts Falling Due After More Than One Year			(24,888 )		(30,640 )

NET (LIABILITIES)/ASSETS			(949 )		46,630

CAPITAL AND RESERVES
Called up share capital			4		4
Profit and Loss Account			(953 )		46,626

SHAREHOLDERS' FUNDS			(949)		46,630

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Capella Computer Solutions Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kevin Hyland

Director

22nd June 2026

The notes on pages 4 to 5 form part of these financial statements.

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Capella Computer Solutions Ltd

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Capella Computer Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11615862 . The registered office is 146 Manor Way, Borehamwood, Hertfordshire, WD6 1RB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25% Reducing balance
Computer Equipment	33% Straight linne

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Capella Computer Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	51,500	593	15,649	67,742

As at 31 October 2025	51,500	593	15,649	67,742

Depreciation
As at 1 November 2024	22,531	452	11,599	34,582
Provided during the period	7,242	35	4,043	11,320

As at 31 October 2025	29,773	487	15,642	45,902

Net Book Value
As at 31 October 2025	21,727	106	7	21,840

As at 1 November 2024	28,969	141	4,050	33,160

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