CAPU SEARCH LTD


Directors	CAMERON, Duncan Stuart
	PUXTY, Nathan


Registered Address	4 Cranwell Road
	Locking Parklands
	Weston-Super-Mare
	BS24 7GF


Registered Number	13238021 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		16,104		22,989
			16,104		22,989
Current assets
Debtors		155,212		340,822
Cash at bank and on hand		443,660		178,328
		598,872		519,150
Creditors amounts falling due within one year	4	(332,638)		(274,938)
Net current assets (liabilities)			266,234		244,212
Total assets less current liabilities			282,338		267,201
Creditors amounts falling due after one year	5		(274,474)		-
Provisions for liabilities	6		(4,026)		-
Net assets			3,838		267,201
Capital and reserves
Called up share capital			10		10
Profit and loss account			3,828		267,191
Shareholders' funds			3,838		267,201

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 October 2026, and are signed on its behalf by:

CAMERON, Duncan Stuart
Director

PUXTY, Nathan
Director

Registered Company No. 13238021

CAPU SEARCH LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 25	3,832	40,047	43,879
Additions	-	2,311	2,311
At 31 March 26	3,832	42,358	46,190
Depreciation and impairment
At 01 April 25	2,746	18,144	20,890
Charge for year	767	8,429	9,196
At 31 March 26	3,513	26,573	30,086
Net book value
At 31 March 26	319	15,785	16,104
At 31 March 25	1,086	21,903	22,989

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	791	7,276
Taxation and social security	83,261	267,426
Other creditors	248,586	236
Total	332,638	274,938


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	274,474	-
Total	274,474	-

6.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	4,026	-
Total	4,026	-