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REGISTERED NUMBER: 02781475 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

FOR

CAPITAL WATER TREATMENT LIMITED

CAPITAL WATER TREATMENT LIMITED (REGISTERED NUMBER: 02781475)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAPITAL WATER TREATMENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: P A Jones
Mrs A Jones
A R Jones





REGISTERED OFFICE: Capital House
Unit 22 Holmethorpe Industrial Estate
Holmethorpe Avenue
Redhill
Surrey
RH1 2NL





REGISTERED NUMBER: 02781475 (England and Wales)





ACCOUNTANTS: SHF Accountancy Limited
Chartered Accountants
Smalls Hill Farm
Smalls Hill Road
Leigh
Surrey
RH2 8QB

CAPITAL WATER TREATMENT LIMITED (REGISTERED NUMBER: 02781475)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 135,612 155,202

CURRENT ASSETS
Stocks 28,500 25,000
Debtors 5 384,691 444,038
Cash at bank 147,046 25,719
560,237 494,757
CREDITORS
Amounts falling due within one year 6 481,327 411,753
NET CURRENT ASSETS 78,910 83,004
TOTAL ASSETS LESS CURRENT
LIABILITIES

214,522

238,206

CREDITORS
Amounts falling due after more than one
year

7

(116,560

)

(151,186

)

PROVISIONS FOR LIABILITIES 11 - (14,690 )
NET ASSETS 97,962 72,330

CAPITAL AND RESERVES
Called up share capital 375 375
Retained earnings 97,587 71,955
97,962 72,330

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

CAPITAL WATER TREATMENT LIMITED (REGISTERED NUMBER: 02781475)

BALANCE SHEET - continued
30 JUNE 2023


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 Board of Directors and authorised for issue on 17 November 2023 and were signed on its behalf by:





P A Jones - Director


CAPITAL WATER TREATMENT LIMITED (REGISTERED NUMBER: 02781475)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1. STATUTORY INFORMATION

Capital Water Treatment 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - 10% on cost
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

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

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.

CAPITAL WATER TREATMENT LIMITED (REGISTERED NUMBER: 02781475)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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 21 (2022 - 20 ) .

4. TANGIBLE FIXED ASSETS
Short Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2022 46,712 49,283 200,831 144,950 441,776
Additions - - 70,105 - 70,105
Disposals - - (87,906 ) - (87,906 )
At 30 June 2023 46,712 49,283 183,030 144,950 423,975
DEPRECIATION
At 1 July 2022 31,771 41,006 94,586 119,211 286,574
Charge for year 2,404 1,242 31,383 3,861 38,890
Eliminated on disposal - - (37,101 ) - (37,101 )
At 30 June 2023 34,175 42,248 88,868 123,072 288,363
NET BOOK VALUE
At 30 June 2023 12,537 7,035 94,162 21,878 135,612
At 30 June 2022 14,941 8,277 106,245 25,739 155,202

CAPITAL WATER TREATMENT LIMITED (REGISTERED NUMBER: 02781475)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 July 2022 178,846
Additions 70,105
Disposals (87,906 )
At 30 June 2023 161,045
DEPRECIATION
At 1 July 2022 73,876
Charge for year 31,065
Eliminated on disposal (37,101 )
At 30 June 2023 67,840
NET BOOK VALUE
At 30 June 2023 93,205
At 30 June 2022 104,970

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 266,067 259,426
Amounts owed by group undertakings 93,561 39,332
Prepayments and accrued income 25,063 145,280
384,691 444,038

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 8) 25,000 25,000
Hire purchase contracts (see note 9) 18,164 24,025
Trade creditors 230,029 116,909
Tax 79,549 127,030
Social security and other taxes 24,931 19,012
VAT 90,633 83,329
Other creditors 12,974 16,106
Directors' current accounts 47 342
481,327 411,753

CAPITAL WATER TREATMENT LIMITED (REGISTERED NUMBER: 02781475)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans (see note 8) 49,929 74,931
Hire purchase contracts (see note 9) 66,631 76,255
116,560 151,186

8. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank loans 25,000 25,000

Amounts falling due between one and two years:
Bank loans - 1-2 years 25,000 25,000

Amounts falling due between two and five years:
Bank loans - 2-5 years 24,929 49,931

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Net obligations repayable:
Within one year 18,164 24,025
Between one and five years 66,631 76,255
84,795 100,280

Non-cancellable operating leases
2023 2022
£    £   
Within one year 60,658 64,321
Between one and five years 48,731 68,021
109,389 132,342

CAPITAL WATER TREATMENT LIMITED (REGISTERED NUMBER: 02781475)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 84,795 100,280

11. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax - 14,690

Deferred
tax
£   
Balance at 1 July 2022 14,690
Provided during year (14,690 )
Balance at 30 June 2023 -