Captivate Legal & Sports Solutions Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 09659539 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025

FOR

CAPTIVATE LEGAL & SPORTS SOLUTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K Carpenter

REGISTERED OFFICE:

3 Rowood Avenue

Stockport

Cheshire

Manchester

SK5 6SQ

REGISTERED NUMBER:

09659539 (England and Wales)

ACCOUNTANTS:

Malthouse & Company Chartered Accountants

America House, Rumford Court

Rumford Place

Liverpool

Merseyside

L3 9DD

FIXED ASSETS

Tangible assets

4

-

209

CURRENT ASSETS

Debtors

5

14,669

10,845

Cash at bank

6,847

6,151

21,516

16,996

CREDITORS

Amounts falling due within one year

6

21,219

17,145

NET CURRENT ASSETS/(LIABILITIES)

297

(149

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

297

60

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

296

59

SHAREHOLDERS' FUNDS

297

60

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2026 and were signed by:

K Carpenter - Director

1.	STATUTORY INFORMATION

Captivate Legal & Sports Solutions Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The company has ceased trading on 31 July 2025 and the financial statements have been prepared on a basis other than that of the going concern basis. This basis includes, where applicable, writing the company's assets down to net realisable value. No provisions have been made for the future costs of terminating the business unless such costs were committed at the balance sheet date.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Computer equipment - 25% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

and 31 July 2025

662

DEPRECIATION

At 1 July 2024

453

Charge for period

209

At 31 July 2025

662

NET BOOK VALUE

At 31 July 2025

-

At 30 June 2024

209

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

30.6.24

£

Trade debtors

-

1,783

Other debtors

14,669

9,062

14,669

10,845

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

30.6.24

£

Taxation and social security

20,139

15,456

Other creditors

1,080

1,689

21,219

17,145

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 July 2025 and the year ended 30 June 2024:

31.7.25

30.6.24

£

K Carpenter

Balance outstanding at start of period

9,062

10,388

Amounts advanced

13,343

63,317

Amounts repaid

(11,106

)

(64,643

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

11,299

9,062

Beneficial loan interest of £297 has been charged and accrued to the director's loan account, This has been calculated using the average method and the HMRC interest rate in force of 3.75% for the respective tax year. The loan balance has been repaid in full post year end. A S455 tax charge has arisen on the overdrawn balance totalling £3,370 and this is accrued within these financial statements.