Company Registration No. 14921869 (England and Wales)
DeaconCapital International Limited
Financial statements
for the year ended 31 March 2026
Pages for filing with the registrar
DeaconCapital International Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 6
DeaconCapital International Limited
Statement of financial position
As at 31 March 2026
31 March 2026
1
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
4
525,686
525,686
Current assets
Debtors
5
9,518
4,180
Creditors: amounts falling due within one year
6
(93,059)
(17,556)
Net current liabilities
(83,541)
(13,376)
Net assets
442,145
512,310
Capital and reserves
Called up share capital
7
533,000
533,000
Profit and loss reserves
(90,855)
(20,690)
Total equity
442,145
512,310

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 17 July 2026 and are signed on its behalf by:
Emile Chammas
Director
Company Registration No. 14921869
DeaconCapital International Limited
Notes to the financial statements
For the year ended 31 March 2026
2
1
Accounting policies
Company information

DeaconCapital International Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor, 15 King Street, London, SW1Y 6QU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include where applicable financial assets and liabilities at fair value. The principle accounting policies adopted are set out below.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

DeaconCapital International Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
1
Accounting policies (continued)
3
Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

DeaconCapital International Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
4
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
3
3
4
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
525,686
525,686

During the prior year the company DeaconCapital (Suisse) SA was formed. As at the year end DeaconCapital International Limited directly holds 92% (202 5: 92%) of the capital interest in DeaconCapital (Suisse) SA, a company incorporated in April 2024 in Switzerland.

5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
9,518
4,180
6
Creditors: amounts falling due within one year
2026
2025
£
£
Amounts owed to group undertakings
90,809
15,756
Other creditors
2,250
1,800
93,059
17,556
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
533,000 Ordinary Shares of £1 each
533,000
533,000
533,000
533,000

On 3 April 2024 322,000 Ordinary Shares of £1 each were issued at par. On 28 January 2025 210,000 Ordinary Shares of £1 each were issued at par.

DeaconCapital International Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
5
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 March 2026 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Roger Weston
Statutory Auditors:
Saffery LLP
Date of audit report:
17 July 2026
DeaconCapital International Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
6
9
Parent company

The ultimate controlling party is Emile Chammas.

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