REGISTERED NUMBER: 11161694 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Capital and Scull Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss E Scull

Mrs C S Scull

REGISTERED OFFICE:

Charwell House

Wilsom Road

Alton

Hampshire

GU34 2PP

REGISTERED NUMBER:

11161694 (England and Wales)

ACCOUNTANTS:

B20 Ltd

Chartered Certified Accountant

Charwell House

Wilsom Road

Alton

GU34 2PP

FIXED ASSETS

Intangible assets

4

20,000

29,500

Tangible assets

5

1,636

887

21,636

30,387

CURRENT ASSETS

Debtors

6

7,885

1,408

Cash at bank

5,129

957

13,014

2,365

CREDITORS

Amounts falling due within one year

7

9,099

16,103

NET CURRENT ASSETS/(LIABILITIES)

3,915

(13,738

)

TOTAL ASSETS LESS CURRENT LIABILITIES

25,551

16,649

CREDITORS

Amounts falling due after more than one year

8

21,900

14,191

NET ASSETS

3,651

2,458

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

2,651

1,458

3,651

2,458

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 October 2026 and were signed on its behalf by:

Miss E Scull - Director

1.	STATUTORY INFORMATION

Capital and Scull Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. 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.

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities, stated net of discount and sales taxes.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of forty five 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.

Tangible assets are stated in the balance sheet at cost less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans from banks and to and from related parties

Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If evidence of impairment is found an impairment loss is recognised in the profit and loss account.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

29,500

Disposals

(9,500

)

At 31 January 2026

20,000

NET BOOK VALUE

At 31 January 2026

20,000

At 31 January 2025

29,500

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

887

Additions

749

At 31 January 2026

1,636

NET BOOK VALUE

At 31 January 2026

1,636

At 31 January 2025

887

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

7,885

1,408

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

996

5,636

Taxation and social security

8,103

9,794

Other creditors

-

673

9,099

16,103

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

21,900

4,691

Other creditors

-

9,500

21,900

14,191