Company No: 11308699 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	1,239		35,990
Investments	4	45,400		14,950
		46,639		50,940
Current assets
Stocks	5	86,438		0
Debtors
- due within one year	6	386,093		295,760
- due after more than one year	6	0		175,646
Cash at bank and in hand		155,071		177,764
		627,602		649,170
Creditors: amounts falling due within one year	7	( 5,590)		( 21,101)
Net current assets		622,012		628,069
Total assets less current liabilities		668,651		679,009
Creditors: amounts falling due after more than one year	8	0		( 2,269)
Net assets		668,651		676,740
Capital and reserves
Called-up share capital	9	50		50
Capital redemption reserve		50		50
Profit and loss account		668,551		676,640
Total shareholder's funds		668,651		676,740

For the financial year ending 30 April 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of CapInvest (Securities) Limited (registered number: 11308699) were approved and authorised for issue by the Director on 30 July 2026. They were signed on its behalf by:

Mr A E Tutte Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

CapInvest (Securities) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Chatsworth House, Gannel Road, Newquay, TR7 2AG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

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

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance and straight-line basis over its expected useful life, as follows:

Vehicles	25 % reducing balance
Fixtures and fittings	5 years straight line
Computer equipment	5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	0		0

3. Tangible assets

	Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£
Cost
At 01 May 2025	39,500		1,300		1,500		42,300
Additions	0		0		1,416		1,416
Disposals	( 39,500)		( 1,300)		( 1,500)		( 42,300)
At 30 April 2026	0		0		1,416		1,416
Accumulated depreciation
At 01 May 2025	3,510		1,300		1,500		6,310
Charge for the financial year	0		0		177		177
Disposals	( 3,510)		( 1,300)		( 1,500)		( 6,310)
At 30 April 2026	0		0		177		177
Net book value
At 30 April 2026	0		0		1,239		1,239
At 30 April 2025	35,990		0		0		35,990

4. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 May 2025	14,950		14,950
Additions	30,450		30,450
At 30 April 2026	45,400		45,400
Carrying value at 30 April 2026	45,400		45,400
Carrying value at 30 April 2025	14,950		14,950

5. Stocks

	2026		2025
	£		£
Stocks	86,438		0

6. Debtors

	2026		2025
	£		£
Debtors: amounts falling due within one year
Trade debtors	41,036		87,821
Amounts owed by connected companies	341,003		196,875
Amounts owed by director	138		10,602
Prepayments	0		132
VAT recoverable	442		176
Other debtors	3,474		154
	386,093		295,760
Debtors: amounts falling due after more than one year
Trade debtors	0		175,646

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	2,636		10,786
Trade creditors	84		85
Taxation and social security	0		7,405
Other creditors	2,870		2,825
	5,590		21,101

8. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	0		2,269

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
50 Ordinary A shares of £ 1.00 each	50		50

10. Related party transactions

Transactions with the entity's director

	2026		2025
	£		£
Director	138		10,602

During the year advances were made to the director of £106,718. Repayments were made of £117,318. Interest has been charged at HMRC's official rate of 2.25%.