REGISTERED NUMBER: 09672054 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

CAPITAL INVESTMENTS GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Ahmed

REGISTERED OFFICE:

1 Kings Avenue

London

N21 3NA

REGISTERED NUMBER:

09672054 (England and Wales)

ACCOUNTANTS:

AGK Partners

Chartered Accountants

1 Kings Avenue

Winchmore Hill

London

N21 3NA

FIXED ASSETS

Property, plant and equipment

4

1,157

1,542

Investments

5

1,300,000

1,300,000

Investment property

6

550,000

550,000

1,851,157

1,851,542

CURRENT ASSETS

Inventories

2,127,901

-

Debtors

7

2,448,102

2,874,027

Cash at bank

172,209

646,438

4,748,212

3,520,465

CREDITORS

Amounts falling due within one year

8

1,013,771

1,228,511

NET CURRENT ASSETS

3,734,441

2,291,954

TOTAL ASSETS LESS CURRENT LIABILITIES

5,585,598

4,143,496

CREDITORS

Amounts falling due after more than one year

9

(3,336,991

)

(2,294,130

)

PROVISIONS FOR LIABILITIES

11

(91,689

)

(91,689

)

NET ASSETS

2,156,918

1,757,677

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

275,067

275,067

Retained earnings

1,881,850

1,482,609

2,156,918

1,757,677

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 October 2026 and were signed by:

S Ahmed - Director

1.	STATUTORY INFORMATION

Capital Investments Group Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and costs incurred or to be incurred in respect of the transaction can be measured reliably.

Property, plant and equipment

Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and machinery

25% on reducing balance

Motor vehicle

25% on reducing balance

Investments in associates

Investments in associate undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Inventories

Inventories and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of inventory sold is recognised as an expense in the period in which the related revenue is recognised.

Financial instruments

Basic financial assets and liabilities, which include debtors, creditors, cash and bank balances, are initially

measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Motor

vehicles

£

COST

At 1 August 2024

and 31 July 2025

4,875

DEPRECIATION

At 1 August 2024

3,333

Charge for year

385

At 31 July 2025

3,718

NET BOOK VALUE

At 31 July 2025

1,157

At 31 July 2024

1,542

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 August 2024

and 31 July 2025

1,300,000

NET BOOK VALUE

At 31 July 2025

1,300,000

At 31 July 2024

1,300,000

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 July 2025

550,000

NET BOOK VALUE

At 31 July 2025

550,000

At 31 July 2024

550,000

Fair value at 31 July 2025 is represented by:

£

Valuation in 2024

366,756

Cost

183,244

550,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by connected companies

1,541,652

1,546,370

Other debtors

840,164

1,256,888

Directors' current accounts

62,090

66,573

Tax

4,196

4,196

2,448,102

2,874,027

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Amounts owed to connected companies

737,975

1,042,141

Tax

241,292

156,961

Other creditors

2,417

2,416

Net wages

1,872

793

Accrued expenses

20,215

16,200

1,013,771

1,228,511

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

10,000

10,000

Bank loans - 2-5 years

1,963

7,452

Other loan more than 1 year

899,094

-

Other creditors

2,425,934

2,276,678

3,336,991

2,294,130

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

899,094

-

Other loans are secured by way of fixed and floating charges over all the property or undertaking of the company and contains negative pledge.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

91,689

91,689

Deferred

tax

£

Balance at 1 August 2024

91,689

Balance at 31 July 2025

91,689

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025

2024

£

£

S Ahmed

Balance outstanding at start of year

66,573

12,434

Amounts advanced

97,049

77,989

Amounts repaid

(101,532

)

(23,850

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

62,090

66,573

The overdrawn amount has been repaid on 30 April 2026. Interest of £1,980 has been charged on the overdrawn amount at the official rate of interest.

13.	RELATED PARTY DISCLOSURES

Included in debtors, amounts falling due within one year, is an amount of £1,541,652 (£1,546,370 - 2024) due from connected companies. This loan is interest free and repayable on demand.

Included in creditors, amounts falling due within one year, is an amount of £737,975 (£1,042,141 -2024) due to connected companies. This loan is interest free and repayable on demand.