| The Capacity Group Ltd |
| Notes to the Accounts |
| for the year ended 31 May 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
|
| 2 |
|
|
Average number of employees |
|
|
|
|
2026 |
|
2025 |
|
|
|
|
|
|
£ |
|
£ |
|
|
Average number of employees |
|
|
|
|
0 |
|
0 |
|
|
|
|
|
|
|
|
0 |
|
0 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 June 2025 |
13,306 |
|
At 31 May 2026 |
13,306 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 June 2025 |
5,822 |
|
Charge for the year |
1,871 |
|
At 31 May 2026 |
7,693 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 May 2026 |
5,613 |
|
At 31 May 2025 |
7,484 |
|
|
|
|
|
| 4 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade debtors |
3,261 |
|
3,261 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Corporation tax |
2,176 |
|
4,320 |
|
Other creditors |
2,631 |
|
2,631 |
|
|
|
|
|
|
4,807 |
|
6,951 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
The Capacity Group Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
Registered Office is |
|
6 Sewardstone Road |
|
Waltham Abbey |
|
Essex |
|
EN9 1NA |
|
|
|
|
|
|
|
|
|