Registration number: 07051925

Capll Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Capll Ltd

Company Information

Directors

Mr Andrew Paul Mrs Chevaune Paul

Registered office

Fourth Floor St James House St James's Row Burnley Lancashire BB11 1DR

Accountants

Kneeshaws 2018 Ltd Chartered AccountantsFourth Floor St James House St James's Row Burnley Lancashire BB11 1DR

Capll Ltd

(Registration number: 07051925)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	15,010	15,712
Investments	5	10,230	10,230
		25,240	25,942
Current assets
Debtors	6	1,549,929	667,500
Cash at bank and in hand		4,965	14,012
		1,554,894	681,512
Creditors: Amounts falling due within one year	7	(1,524,021)	(2,567,776)
Net current assets/(liabilities)		30,873	(1,886,264)
Total assets less current liabilities		56,113	(1,860,322)
Creditors: Amounts falling due after more than one year	7	(3,922,064)	(2,347,902)
Net liabilities		(3,865,951)	(4,208,224)
Capital and reserves
Called up share capital	8	1,000	1,000
Retained earnings		(3,866,951)	(4,209,224)
Shareholders' deficit		(3,865,951)	(4,208,224)

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 October 2026 and signed on its behalf by:
 

......................................... Mr Andrew Paul Director

Capll Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Fourth Floor
St James House
St James's Row
Burnley
Lancashire
BB11 1DR

These financial statements were authorised for issue by the Board on 27 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold property Improvements	25% Straight Line

Capll Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Fixtures & Fittings	20% Reducing Balance
Computer Equipment	25% Reducing balance

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Capll Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 2).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 February 2025	79,562	44,440	56,615	180,617
Additions	-	8,134	-	8,134
At 31 January 2026	79,562	52,574	56,615	188,751
Depreciation
At 1 February 2025	74,895	40,069	49,941	164,905
Charge for the year	4,667	2,501	1,668	8,836
At 31 January 2026	79,562	42,570	51,609	173,741
Carrying amount
At 31 January 2026	-	10,004	5,006	15,010
At 31 January 2025	4,667	4,371	6,674	15,712

Included within the net book value of land and buildings above is £Nil (2025 - £4,667) in respect of long leasehold land and buildings.
 

Capll Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

5	Investments

	2026 £	2025 £
Investments in associates	10,230	10,230