Company No:
Contents
| DIRECTORS | John Ronald Graham (Resigned 04 April 2025) |
| Barrie John Miller (Resigned 04 April 2025) | |
| John Louis Neilson | |
| Andrew Geoffrey White |
| REGISTERED OFFICE | 38 Collingwood Street |
| Newcastle Upon Tyne | |
| NE1 1JF | |
| United Kingdom |
| COMPANY NUMBER | 08215023 (England and Wales) |
| ACCOUNTANT | S&W Partners Newcastle Limited |
| 17 Queens Lane | |
| Newcastle | |
| NE1 1RN |
| Note | 2025 | 2024 | ||
| £ | £ | |||
| Fixed assets | ||||
| Investments | 3 |
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| 100 | 100 | |||
| Current assets | ||||
| Debtors | 4 |
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| Cash at bank and in hand |
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| 56,389 | 191 | |||
| Creditors: amounts falling due within one year | 5 | (
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| Net current assets/(liabilities) | 29,179 | (59,819) | ||
| Total assets less current liabilities | 29,279 | (59,719) | ||
| Net assets/(liabilities) |
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| Capital and reserves | ||||
| Called-up share capital | 6 |
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| Profit and loss account |
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| Total shareholders' funds/(deficit) |
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Directors' responsibilities:
The financial statements of Capital 4 Holdings Limited (registered number:
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John Louis Neilson
Director |
The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.
Capital 4 Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 38 Collingwood Street, Newcastle Upon Tyne, NE1 1JF, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of Capital 4 Holdings Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.
Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.
Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Investments
Investments in non-publicly traded subsidiary undertakings are held at cost less impairment.
| 2025 | 2024 | ||
| Number | Number | ||
| Monthly average number of persons employed by the Company during the year, including directors |
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Investments in subsidiaries
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| £ | |
| Cost | |
| At 01 August 2024 |
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| At 31 July 2025 |
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| Carrying value at 31 July 2025 |
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| Carrying value at 31 July 2024 |
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| 2025 | 2024 | ||
| £ | £ | ||
| Other debtors |
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| £ | £ | ||
| Amounts owed to connected companies | (
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| Other creditors |
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| 2025 | 2024 | ||
| £ | £ | ||
| Allotted, called-up and fully-paid | |||
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Transactions with the entity's directors
| 2025 | 2024 | ||
| £ | £ | ||
| Balance b/fwd Mr B J Miller director on 1 August 2024 for £25 resigned on 04/04/2025 | 0 | 25 | |
| Balance b/fwd for Mr J L Neilson directors on 1 August 2024 for £25 owed to company (No movements & interest free loan). | 25 | 25 | |
| Balance b/fwd for Mr R J Graham directors on 1 August 2024 for £25 resigned on 04/04/2025 | 0 | 25 |