Cape Clifton Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13134534 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Cape Clifton Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

O Bowhill

REGISTERED OFFICE:

Orchard House

Mill Lane

Winchester

Hampshire

SO21 1DS

REGISTERED NUMBER:

13134534 (England and Wales)

ACCOUNTANTS:

Optima Financial Solutions Group Limited

Chartered Accountants

Calcutt Court

Calcutt

Swindon

Wiltshire

SN6 6JR

FIXED ASSETS

Tangible assets

4

39,868

1,426,815

CURRENT ASSETS

Debtors

5

390,100

100

Cash at bank

23

9,270

390,123

9,370

CREDITORS

Amounts falling due within one year

6

693,978

743,548

NET CURRENT LIABILITIES

(303,855

)

(734,178

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(263,987

)

692,637

CREDITORS

Amounts falling due after more than one
year

7

-

800,000

NET LIABILITIES

(263,987

)

(107,363

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(264,087

)

(107,463

)

(263,987

)

(107,363

)

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 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 29 October 2026 and were signed by:

O Bowhill - Director

1.	STATUTORY INFORMATION

Cape Clifton 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

At 31 January 2026 the company had net liabilities of £263,987 and net current liabilities of £303,855. Included within creditors are loans from the director of £95,257 and from T Bowhill of £588,556.

The director and T Bowhill have each confirmed that they will continue to support the company and will not seek repayment of the amounts owed to them until the company has sufficient funds to do so, and in any event not within twelve months of the date of approval of these financial statements.

Following the sale of the company’s property in July 2025, the deferred consideration of £390,000 included in debtors was received in full after the year end.

On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 February 2025

1,375,647

92,880

1,468,527

Additions

-

1,990

Disposals

(1,375,647

)

-

(1,375,647

)

At 31 January 2026

-

94,870

DEPRECIATION

At 1 February 2025

-

41,712

Charge for year

-

13,290

At 31 January 2026

-

55,002

NET BOOK VALUE

At 31 January 2026

-

39,868

At 31 January 2025

1,375,647

51,168

1,426,815

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Other debtors

390,100

100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Other creditors

693,978

743,548

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.1.26

31.1.25

£

Other creditors

-

800,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

-

800,000

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cape Clifton Ltd for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Cape Clifton Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cape Clifton Ltd and state those matters that we have agreed to state to the director of Cape Clifton Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cape Clifton Ltd and its director for our work or for this report.

It is your duty to ensure that Cape Clifton Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Cape Clifton Ltd. You consider that Cape Clifton Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cape Clifton Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Optima Financial Solutions Group Limited

Chartered Accountants

Calcutt Court

Calcutt

Swindon

Wiltshire

SN6 6JR

Date: .............................................