Capsule Homes Ltd

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

Registered number: 14951078

		30 June 2025		30 June 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		65,780		53,984

			65,780		53,984
CURRENT ASSETS
Debtors	5	19,484		11,143
Cash at bank and in hand		59		1,805

		19,543		12,948
Creditors: Amounts Falling Due Within One Year	6	(58,894 )		(60,113 )

NET CURRENT ASSETS (LIABILITIES)			(39,351 )		(47,165 )

TOTAL ASSETS LESS CURRENT LIABILITIES			26,429		6,819

Creditors: Amounts Falling Due After More Than One Year	7		(24,367 )		(29,186 )

NET ASSETS/(LIABILITIES)			2,062		(22,367 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			2,061		(22,368 )

SHAREHOLDERS' FUNDS			2,062		(22,367)

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Capsule Homes Ltd

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 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

Pearl- Stella Sam-Orlu

Director

30 July 2026

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

1. General Information

Capsule Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14951078 . The registered office is 809 Salisbury House 29 Finsbury Circus, London, EC2M 7AQ.

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

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:

Short-term lettings

The company generates rental income by taking properties on lease and letting them out on a short-term basis through different platforms. Rental income is recognised in the income statement on a per-night or per-stay basis, in line with the period the property is occupied by guests. Revenue is recorded on an accruals basis, reflecting the company’s performance obligations as they are met.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. No

depreciation is provided in the year of acquisition. Depreciation is provided in subsequent years at rates calculated to write off the cost of the assets, less their estimated residual value, over their expected useful lives, on the following bases:

Plant & Machinery	20% straight line
Motor Vehicles	20% straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 July 2024	21,183	32,801	53,984
Additions	22,485	-	22,485

As at 30 June 2025	43,668	32,801	76,469

...CONTINUED

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Capsule Homes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

Depreciation
As at 1 July 2024	-	-	-
Provided during the period	4,129	6,560	10,689

As at 30 June 2025	4,129	6,560	10,689

Net Book Value
As at 30 June 2025	39,539	26,241	65,780

As at 1 July 2024	21,183	32,801	53,984

5. Debtors

	30 June 2025	30 June 2024
	£	£
Due within one year
Trade debtors	3,840	-
Prepayments and accrued income	5,384	6,938
Other debtors	10,260	4,205

	19,484	11,143

6. Creditors: Amounts Falling Due Within One Year

	30 June 2025	30 June 2024
	£	£
Trade creditors	2,294	1,561
VAT	9,478	-
Other creditors	22,000	33,000
Accruals and deferred income	1,572	812
Director's loan account	23,550	24,740

	58,894	60,113

7. Creditors: Amounts Falling Due After More Than One Year

	30 June 2025	30 June 2024
	£	£
Other creditors	24,367	29,186

8. Share Capital

	30 June 2025	30 June 2024
	£	£
Allotted, Called up and fully paid	1	1

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Capsule Homes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

9. Related Party Transactions

Included in creditors due within one year is an amount of £23,550 (2024: £24,740 ) owed to its director. The amount is interest free and repayable on demand.

10. Ultimate Controlling Party

The company's ultimate controlling party is Stella Sam-Orlu Pearl by virtue of the ownership of 100% of the issued share capital in the company.

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