Equanimity Capital Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12392546

Equanimity Capital Limited

Filleted Unaudited Financial Statements

31 January 2026

Equanimity Capital Limited

Statement of Financial Position

31 January 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		620,375		620,750

Current assets

Debtors	6	364	318
Cash at bank and in hand		25,787	21,046
		--------	--------
		26,151	21,364

Creditors: amounts falling due within one year	7	408,520		428,400
		---------		---------
Net current liabilities			382,369		407,036
			---------		---------
Total assets less current liabilities			238,006		213,714

Provisions	30,034	30,127
	---------	---------
Net assets	207,972	183,587
	---------	---------

Capital and reserves

Called up share capital	8	100	100
Profit and loss account		207,872	183,487
		---------	---------
Shareholders funds		207,972	183,587
		---------	---------

These 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 statement of income and retained earnings has not been delivered.

For the year ending 31 January 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 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 financial statements .

Equanimity Capital Limited

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 22 October 2026 , and are signed on behalf of the board by:

Mr C A Coolbergen
Director

Company registration number: 12392546

Equanimity Capital Limited

Notes to the Financial Statements

Year ended 31 January 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 The Gatehouse, Hobbans Farm, Stony Lane, Ongar, CM5 0LZ, England.

2. Statement of compliance

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

Revenue recognition

The turnover shown in the profit and loss accounts represents rental income receivable during the year.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	25% straight line

Investment property

Investment property, which is property held to earn rentals, is measured using the fair value model and stated at its fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Investment Freehold property	Fixtures and fittings	Total
	£	£	£
Cost
At 1 February 2025 and 31 January 2026	620,000	1,500	621,500
	---------	-------	---------
Depreciation
At 1 February 2025	–	750	750
Charge for the year	–	375	375
	---------	-------	---------
At 31 January 2026	–	1,125	1,125
	---------	-------	---------
Carrying amount
At 31 January 2026	620,000	375	620,375
	---------	-------	---------
At 31 January 2025	620,000	750	620,750
	---------	-------	---------

The director has valued the investment property at £620,000 as at 31 January 2023. The historical costs of the investment property is £500,240.

6. Debtors

	2026	2025
	£	£
Other debtors	364	318
	----	----

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Accruals and deferred income	836	801
Corporation tax	5,894	5,809
Director loan accounts	401,790	421,790
	---------	---------
	408,520	428,400
	---------	---------

8. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

9. Related party transactions

At the year end, the company owed the director £ 401,790 (2025: £ 421,790 ) by a way of a director's loan account which is shown amongst creditors.