Capstone Family Office (Scotland) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC521563

		31 October 2025		31 October 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		386

			-		386
CURRENT ASSETS
Stocks	5	1,167		6,834
Debtors	6	784		25,000
Cash at bank and in hand		51,448		34,664

		53,399		66,498
Creditors: Amounts Falling Due Within One Year	7	(5,994 )		(15,779 )

NET CURRENT ASSETS (LIABILITIES)			47,405		50,719

TOTAL ASSETS LESS CURRENT LIABILITIES			47,405		51,105

NET ASSETS			47,405		51,105

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			47,404		51,104

SHAREHOLDERS' FUNDS			47,405		51,105

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Capstone Family Office (Scotland) Limited

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 Donald Campbell

Director

17/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Capstone Family Office (Scotland) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC521563 . The registered office is 27 Lennel Avenue, Edinburgh, EH12 6DW.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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 stated at cost less depreciation. 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:

Plant & Machinery	33% straight line
Computer Equipment	33% straight line

2.4. 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.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	31 October 2025	31 October 2024
Office and administration	2	2

	2	2

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Capstone Family Office (Scotland) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	1,525	5,983	7,508

As at 31 October 2025	1,525	5,983	7,508

Depreciation
As at 1 November 2024	1,525	5,597	7,122
Provided during the period	-	386	386

As at 31 October 2025	1,525	5,983	7,508

Net Book Value
As at 31 October 2025	-	-	-

As at 1 November 2024	-	386	386

5. Stocks

	31 October 2025	31 October 2024
	£	£
Work in progress	1,167	6,834

6. Debtors

	31 October 2025	31 October 2024
	£	£
Due within one year
Trade debtors	784	-
Other debtors	-	25,000

	784	25,000

7. Creditors: Amounts Falling Due Within One Year

	31 October 2025	31 October 2024
	£	£
Trade creditors	(1 )	(1 )
Other taxes and social security	240	-
VAT	1,136	1,612
Accruals and deferred income	97	-
Director's loan account	524	8,000
Amounts owed to group undertakings	3,998	6,168

	5,994	15,779

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Capstone Family Office (Scotland) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Share Capital

	31 October 2025	31 October 2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1 each	1	1

9. Ultimate Controlling Party

The company's ultimate controlling party is Beulah Group Limited by virtue of its ownership of 100% of the issued share capital in the company.

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