Cloth Fair Point Capital Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08871779

Cloth Fair Point Capital Limited

Filleted Unaudited Abridged Financial Statements

31 May 2026

Cloth Fair Point Capital Limited

Abridged Financial Statements

Year ended 31 May 2026

Contents	Page

Report to the director on the preparation of the unaudited statutory abridged financial statements	1

Abridged statement of financial position	2

Notes to the abridged financial statements	4

Cloth Fair Point Capital Limited

Report to the Director on the Preparation of the Unaudited Statutory Abridged Financial Statements of Cloth Fair Point Capital Limited

Year ended 31 May 2026

As described on the abridged statement of financial position, the director of the company is responsible for the preparation of the abridged financial statements for the year ended 31 May 2026, which comprise the abridged statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these abridged financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

ADK Chartered accountants

Scottsdale House Springfield Avenue Harrogate England HG1 2HR

17 July 2026

Cloth Fair Point Capital Limited

Abridged Statement of Financial Position

31 May 2026

	2026		2025
Note	£	£	£

Current assets

Investments	4	2,263,383	3,526,167
Cash at bank and in hand		149,700	218,530
		------------	------------
		2,413,083	3,744,697

Creditors: amounts falling due within one year	2,812,593		2,921,542
	------------		------------
Net current (liabilities)/assets		( 399,510)	823,155
		---------	---------
Total assets less current liabilities		( 399,510)	823,155
		---------	---------
Net (liabilities)/assets		( 399,510)	823,155
		---------	---------

Capital and reserves

Called up share capital	100	100
Share premium account	19,900	19,900
Revaluation reserve	( 1,305,431)	( 113,596)
Profit and loss account	885,921	916,751
	------------	---------
Shareholders (deficit)/funds	( 399,510)	823,155
	------------	---------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged income statement has not been delivered.

For the year ending 31 May 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 members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged income statement and the abridged statement of financial position for the year ending 31 May 2026 in accordance with Section 444(2A) of the Companies Act 2006.

Cloth Fair Point Capital Limited

Abridged Statement of Financial Position (continued)

31 May 2026

These abridged financial statements were approved by the board of directors and authorised for issue on 17 July 2026 , and are signed on behalf of the board by:

Mr T Ehret Director

Company registration number: 08871779

Cloth Fair Point Capital Limited

Notes to the Abridged Financial Statements

Year ended 31 May 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is C/o WPO Limited, Windsor House, Cornwall Road, Harrogate, HG1 2PW, England.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Financial instruments

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 entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity. Compound instruments Compound instruments comprise both a liability and an equity component. At date of issue, the fair value of the liability component is estimated using the prevailing market interest rate for a similar debt instrument. The liability component is accounted for as a financial liability. The residual is the difference between the net proceeds of issue and the liability component (at time of issue). The residual is the equity component, which is accounted for as an equity instrument. The interest expense on the liability component is calculated applying the effective interest rate for the liability component of the instrument. The difference between this amount and any repayments is added to the carrying amount of the liability in the balance sheet.

4. Investments

	2026	2025
	£	£
Investments in group undertakings	–	100
Equity investments	2,263,383	3,526,067
	------------	------------
	2,263,383	3,526,167
	------------	------------

5. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr T Ehret	( 2,290,205)	( 145,691)	( 2,435,896)
	------------	---------	------------

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr T Ehret	( 2,077,103)	( 213,102)	( 2,290,205)
	------------	---------	------------

6. Related party transactions

The company was under the control of Mr T Ehret throughout the current period. As at the year end the company owed the following balances to group companies: TME Capital Limited £17,688