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Registered number: 05414061
Capeguide Limited
Unaudited Financial Statements
For The Year Ended 27 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05414061
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 75,727 86,282
Cash at bank and in hand 977 4,573
76,704 90,855
Creditors: Amounts Falling Due Within One Year 6 (66,553 ) (52,447 )
NET CURRENT ASSETS (LIABILITIES) 10,151 38,408
TOTAL ASSETS LESS CURRENT LIABILITIES 10,151 38,408
NET ASSETS 10,151 38,408
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 10,051 38,308
SHAREHOLDERS' FUNDS 10,151 38,408
Page 1
Page 2
For the year ending 27 May 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
M M Rebak
Director
16 July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Capeguide Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05414061 . The registered office is Avaland House, 110 London Road, Hemel Hempstead, Hertfordshire, HP3 9SD.
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.
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:
Computer Equipment 33% on cost
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 30 May 2024 690
As at 27 May 2025 690
...CONTINUED
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Page 4
Depreciation
As at 30 May 2024 690
As at 27 May 2025 690
Net Book Value
As at 27 May 2025 -
As at 30 May 2024 -
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,847 8,172
Other debtors 55,386 54,561
VAT 473 447
Director's loan account 16,021 23,102
75,727 86,282
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 18,463 7,081
Bank loans and overdrafts 4,733 -
Corporation tax 740 6,763
Other taxes and social security 2,760 7,888
Net wages 3,402 -
Other creditors 33,042 23,371
Pension 213 -
Customer deposits - 4,144
Accruals and deferred income 3,200 3,200
66,553 52,447
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 30 May 2024 Amounts advanced Amounts repaid Amounts written off As at 27 May 2025
£ £ £ £ £
Mr Michael Rebak 23,102 18,190 25,271 - 16,021
The above loan is unsecured, interest free and repayable on demand.
9. Controlling Parties
The company's ultimate controlling party is J E L Rebak by virtue of their interest in the share capital of the company.
Page 5