REGISTERED NUMBER: OC325220 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Captive Closures LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DESIGNATED MEMBERS:

R Olsen

E A Bortone

REGISTERED OFFICE:

Burma Road

Blidworth Industrial Estate

Blidworth

Nottinghamshire

NG21 0RT

REGISTERED NUMBER:

OC325220 (England and Wales)

ACCOUNTANTS:

JDB Chartered Certified Accountants

10a

High Street

Market Deeping

Peterborough

Lincolnshire

PE6 8EB

FIXED ASSETS

Intangible assets

4

-

243,259

Tangible assets

5

-

110,060

-

353,319

CURRENT ASSETS

Stocks

-

79,734

Debtors

6

-

206,482

Cash at bank and in hand

-

25,754

-

311,970

CREDITORS

Amounts falling due within one year

7

-

665,289

NET CURRENT LIABILITIES

-

(353,319

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET LIABILITIES ATTRIBUTABLE TO MEMBERS

-

-

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

-

TOTAL MEMBERS' INTERESTS

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 9 October 2026 and were signed by:

R Olsen - Designated member

1.	STATUTORY INFORMATION

Captive Closures LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2025 - 12 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

361,099

Disposals

(361,099

)

At 31 March 2026

-

AMORTISATION

At 1 April 2025

117,840

Eliminated on disposal

(117,840

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

243,259

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

430,375

Disposals

(430,375

)

At 31 March 2026

-

DEPRECIATION

At 1 April 2025

320,315

Eliminated on disposal

(320,315

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

110,060

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

201,363

Other debtors

-

5,119

-

206,482

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

353,678

Trade creditors

-

42,971

Taxation and social security

-

42,739

Other creditors

-

225,901

-

665,289