Company Registration number: SC035069

Capocci Man Limited (The)

Contents

Pages

Balance sheet	1 to 2
Notes to the financial statements	3 to 7

Capocci Man Limited (The)

Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,852	1,946
Investment property	5	500,000	500,000
Other financial assets		585,440	472,020
		1,087,292	973,966
Current assets
Debtors	6	158	158
Cash at bank and in hand		400,179	412,484
		400,337	412,642
Creditors: Amounts falling due within one year	7	(21,584)	(51,897)
Net current assets		378,753	360,745
Total assets less current liabilities		1,466,045	1,334,711
Provisions for liabilities		(180,107)	(135,448)
Net assets		1,285,938	1,199,263
Capital and reserves
Called up share capital	8	6,000	6,000
Retained earnings		1,279,938	1,193,263
Shareholders' funds		1,285,938	1,199,263

Capocci Man Limited (The)

Balance Sheet as at 31 March 2026 (continued)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Company registration number: SC035069

Approved and authorised by the Board on 18 June 2026 and signed on its behalf by:
 

......................................... Mr E V Capocci Director

Capocci Man Limited (The)

Notes to the financial statements for the Year Ended 31 March 2026

1	GENERAL INFORMATION

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
27 Flowerhill Street
Airdrie
ML6 6AP

These financial statements were authorised for issue by the Board on 18 June 2026.

2	ACCOUNTING POLICIES

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Capocci Man Limited (The)

Notes to the financial statements for the Year Ended 31 March 2026 (continued)

2	ACCOUNTING POLICIES (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
 

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Capocci Man Limited (The)

Notes to the financial statements for the Year Ended 31 March 2026 (continued)

2	ACCOUNTING POLICIES (continued)

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
 Recognition and measurement
Basic financial instruments are initially recognised at the transaction price.
 Impairment
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3	STAFF NUMBERS

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Capocci Man Limited (The)

Notes to the financial statements for the Year Ended 31 March 2026 (continued)

4	TANGIBLE ASSETS

	Plant and machinery £	Total £
Cost or valuation
At 1 April 2025	62,433	62,433
Additions	300	300
At 31 March 2026	62,733	62,733
Depreciation
At 1 April 2025	60,487	60,487
Charge for the year	394	394
At 31 March 2026	60,881	60,881
Carrying amount
At 31 March 2026	1,852	1,852
At 31 March 2025	1,946	1,946

5	INVESTMENT PROPERTIES

	2026 £
At 1 April	500,000
At 31 March	500,000

The investment properties were independently revalued as at 31 March 2025 by DM Hall Chartered Surveyors. The carrying amount of the investment properties is £500,000. DM Hall Chartered Surveyors consider this to be the fair value of the properties.

6

DEBTORS

Current	2026 £	2025 £
Other debtors	158	158
	158	158

Capocci Man Limited (The)

Notes to the financial statements for the Year Ended 31 March 2026 (continued)

7

CREDITORS

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	1,873	-
Accruals and deferred income	9,930	11,103
Amounts due to related parties	9,781	40,794
	21,584	51,897

8	SHARE CAPITAL

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
A Ordinary of £1 each	5,400	5,400	5,400	5,400
B Ordinary of £1 each	300	300	300	300
C Ordinary of £1 each	300	300	300	300
	6,000	6,000	6,000	6,000