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

The 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 profit and loss account within the financial statements.true

Capital Trading (Holdings) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 3, North Blackvein Industrial Estate, Wattsville, Newport, NP11 7PX.

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 amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

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.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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

From 2 May 2019 the company was under the ultimate control of Messrs GJ Hunt and CL Hunt who aquired control from Mr EJ Hunt. Messrs GJ Hunt and CL Hunt are directors of the company and control 100% (2025: 100%) of the issued share capital of the company.

The company's related parties at 31 March 2026, with whom the company has either entered into transactions or has balance with, which require disclosure are as follows:

The company owed Capital Coated Steel Limited an amount of £266,219 (2025: £266,219) at the balance sheet date. This entity is a related party by common control.