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REGISTERED NUMBER: 05346995 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 January 2023

for

CAPITAL UPVC LIMITED

CAPITAL UPVC LIMITED (REGISTERED NUMBER: 05346995)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 JANUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAPITAL UPVC LIMITED

Company Information
FOR THE YEAR ENDED 31 JANUARY 2023







DIRECTORS: J C Turner
R L P Tucker





SECRETARY: J C Turner





REGISTERED OFFICE: Unit 3 Templar Parc
East Moors Road
Cardiff
CF24 5EW





REGISTERED NUMBER: 05346995 (England and Wales)





ACCOUNTANTS: Hayvenhursts
Fairway House
Links Business Park
St Mellons
Cardiff
CF3 0LT

CAPITAL UPVC LIMITED (REGISTERED NUMBER: 05346995)

Balance Sheet
31 JANUARY 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 375,779 325,649

CURRENT ASSETS
Stocks 93,469 61,469
Debtors 5 341,322 380,193
Cash at bank 143,938 149,171
578,729 590,833
CREDITORS
Amounts falling due within one year 6 (649,297 ) (583,032 )
NET CURRENT (LIABILITIES)/ASSETS (70,568 ) 7,801
TOTAL ASSETS LESS CURRENT
LIABILITIES

305,211

333,450

CREDITORS
Amounts falling due after more than
one year

7

(290,700

)

(239,860

)

PROVISIONS FOR LIABILITIES 8 (274 ) (274 )
NET ASSETS 14,237 93,316

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 14,137 93,216
SHAREHOLDERS' FUNDS 14,237 93,316

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 UPVC LIMITED (REGISTERED NUMBER: 05346995)

Balance Sheet - continued
31 JANUARY 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 27 November 2023 and were signed on its behalf by:




J C Turner - Director



R L P Tucker - Director


CAPITAL UPVC LIMITED (REGISTERED NUMBER: 05346995)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JANUARY 2023

1. STATUTORY INFORMATION

Capital UPVC 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.
Fixtures and fittings - 25% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2022 - 25 ) .

CAPITAL UPVC LIMITED (REGISTERED NUMBER: 05346995)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JANUARY 2023

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
Freehold to and
property property fittings Totals
£    £    £    £   
COST
At 1 February 2022 317,478 6,730 7,399 331,607
Additions - 40,737 11,147 51,884
At 31 January 2023 317,478 47,467 18,546 383,491
DEPRECIATION
At 1 February 2022 - - 5,958 5,958
Charge for year - - 1,754 1,754
At 31 January 2023 - - 7,712 7,712
NET BOOK VALUE
At 31 January 2023 317,478 47,467 10,834 375,779
At 31 January 2022 317,478 6,730 1,441 325,649

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 328,855 367,815
Other debtors 11,148 10,795
Prepayments 1,319 1,583
341,322 380,193

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 40,160 17,734
Hire purchase contracts 3,598 8,995
Trade creditors 266,639 407,110
Tax - 6,674
Social security and other taxes 335,906 140,670
Other creditors 2,448 1,327
Accrued expenses 546 522
649,297 583,032

CAPITAL UPVC LIMITED (REGISTERED NUMBER: 05346995)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JANUARY 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 39,872 18,266
Bank loans - 2-5 years 103,757 58,319
Bank loans more 5 yr by instal 147,071 163,275
290,700 239,860

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 147,071 163,275

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 274 274

Deferred
tax
£   
Balance at 1 February 2022 274
Balance at 31 January 2023 274

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 February 2022 93,216
Profit for the year 2,721
Dividends (81,800 )
At 31 January 2023 14,137

CAPITAL UPVC LIMITED (REGISTERED NUMBER: 05346995)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JANUARY 2023

11. ULTIMATE CONTROLLING PARTY

The company is owned 100% by it's two directors.