Annabelle Caplan Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05858112

Annabelle Caplan Limited

Filleted Unaudited Financial Statements

28 February 2025

Annabelle Caplan Limited

Statement of Financial Position

28 February 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	2,200,000	2,200,000
Investments	6	636,407	607,804
		------------	------------
		2,836,407	2,807,804

Current assets

Debtors	7	50,866	54,175
Cash at bank and in hand		135,877	132,476
		---------	---------
		186,743	186,651

Creditors: amounts falling due within one year	8	88,901		80,963
		---------		---------
Net current assets			97,842	105,688
			------------	------------
Total assets less current liabilities			2,934,249	2,913,492
			------------	------------
Net assets			2,934,249	2,913,492
			------------	------------

Capital and reserves

Called up share capital	10	16,000	16,000
Profit and loss account		2,918,249	2,897,492
		------------	------------
Shareholder funds		2,934,249	2,913,492
		------------	------------

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 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Annabelle Caplan Limited

Statement of Financial Position (continued)

28 February 2025

These financial statements were approved by the board of directors and authorised for issue on 7 November 2025 , and are signed on behalf of the board by:

A E Caplan
Director

Company registration number: 05858112

Annabelle Caplan Limited

Notes to the Financial Statements

Year ended 28 February 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Office 3, 1 Rutledge Mews, 1 Southbourne Road, Sheffield, S10 2QN.

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

Turnover represents amounts receivable in respect of rentals of properties during the year.

Income tax

Provision is made at current rates for tax deferred in respect of all material timing differences. The company has not adopted a policy of discounting deferred tax assets and liabilities.

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:

	Equipment	-	25% straight line

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Freehold property	Equipment	Total
	£	£	£
Cost
At 1 March 2024 and 28 February 2025	2,200,000	2,240	2,202,240
	------------	-------	------------
Depreciation
At 1 March 2024 and 28 February 2025	–	2,240	2,240
	------------	-------	------------
Carrying amount
At 28 February 2025	2,200,000	–	2,200,000
	------------	-------	------------
At 29 February 2024	2,200,000	–	2,200,000
	------------	-------	------------

The properties have not been revalued during the year under review and are included in the accounts at the professional valuation of all properties on 29 February 2024.

6. Investments

	Other investments other than loans
	£
Cost
At 1 March 2024	607,804
Additions	28,603
	---------
At 28 February 2025	636,407
	---------
Impairment
At 1 March 2024 and 28 February 2025	–
	---------

Carrying amount
At 28 February 2025	636,407
	---------
At 29 February 2024	607,804
	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	45,029	54,147
Other debtors	5,837	28
	--------	--------
	50,866	54,175
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	11,471	12,824
Corporation tax	17,199	15,242
Social security and other taxes	–	182
Other creditors	60,231	52,715
	--------	--------
	88,901	80,963
	--------	--------

9. Deferred tax

In the event that the company's freehold properties were disposed of at their valuations as at 28 February 2025, a tax liability would be realised amounting to £226,000 (2024: £226,000). The director has confirmed that there is no intention to dispose of any properties in the foreseeable future and no provision for the deferred tax liability has been made in these accounts.

10. Called up share capital

Authorised share capital

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	16,000	16,000	16,000	16,000
	--------	--------	--------	--------

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	16,000	16,000	16,000	16,000
	--------	--------	--------	--------

11. Related party transactions

The company was under the control of Mrs A E Caplan throughout the year. Mrs A E Caplan is the managing director and sole shareholder.