Company registration number 13747815 (England and Wales)
Capital Partners SA Ltd
Unaudited Financial Statements
For the year ended 30 November 2025
Capital Partners SA Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
Capital Partners SA Ltd
Statement Of Financial Position
As at 30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
2,107,528
2,107,528
Current assets
Debtors
4
10,836
11,644
Cash at bank and in hand
2,096
3,596
12,932
15,240
Creditors: amounts falling due within one year
5
(7,806)
(9,814)
Net current assets
5,126
5,426
Total assets less current liabilities
2,112,654
2,112,954
Creditors: amounts falling due after more than one year
6
(2,365,078)
(2,295,454)
Net liabilities
(252,424)
(182,500)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(252,524)
(182,600)
Total equity
(252,424)
(182,500)
Capital Partners SA Ltd
Statement Of Financial Position (continued)
As at 30 November 2025
- 2 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 20 August 2026 and are signed on its behalf by:
M Keal
Director
Company registration number 13747815 (England and Wales)
Capital Partners SA Ltd
Notes to the financial statements
For the year ended 30 November 2025
- 3 -
1
Accounting policies
Company information

Capital Partners SA Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 3rd Floor Pacfic Chambers, 11-13 Victoria Street, Liverpool, Merseyside, L2 5QQ.

1.1
Basis of preparation

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 the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

These financial statements for the year ended 30 November 2025 are the first financial statements of Capital Partners SA Ltd prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 December 2023. The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

1.3
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.

1.4
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
Employees

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

2025
2024
Number
Number
Total
2
2
Capital Partners SA Ltd
Notes to the financial statements (continued)
For the year ended 30 November 2025
- 4 -
3
Fixed asset investments
2025
2024
£
£
Other investments other than loans
2,107,528
2,107,528
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
10,836
11,644
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
7,806
9,814
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
2,365,078
2,295,454
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