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REGISTERED NUMBER: 06955294 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Capital Housing Associates Limited

Capital Housing Associates Limited (Registered number: 06955294)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Capital Housing Associates Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: J S Drummond





SECRETARY:





REGISTERED OFFICE: 72-74 Chiswick High Road
London
W4 1SY





REGISTERED NUMBER: 06955294 (England and Wales)





ACCOUNTANTS: HBACS Ltd
239 Eltham Avenue
Slough
Berkshire
SL1 5AF

Capital Housing Associates Limited (Registered number: 06955294)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 28,086 36,969

CURRENT ASSETS
Debtors 5 2,306,399 2,300,009
Cash at bank 624,968 490,080
2,931,367 2,790,089
CREDITORS
Amounts falling due within one year 6 2,928,902 118,466
NET CURRENT ASSETS 2,465 2,671,623
TOTAL ASSETS LESS CURRENT
LIABILITIES

30,551

2,708,592

CREDITORS
Amounts falling due after more than one
year

7

(20,979

)

(30,365

)

PROVISIONS FOR LIABILITIES (1,587 ) (1,587 )
NET ASSETS 7,985 2,676,640

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 7,785 2,676,440
7,985 2,676,640

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

Capital Housing Associates Limited (Registered number: 06955294)

Balance Sheet - continued
31 December 2024


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 26 February 2025 and were signed by:





J S Drummond - Director


Capital Housing Associates Limited (Registered number: 06955294)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Capital Housing Associates 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
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and Machinery: 25% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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.

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 1 (2023 - 2 ) .

Capital Housing Associates Limited (Registered number: 06955294)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024
and 31 December 2024 77,766
DEPRECIATION
At 1 January 2024 40,797
Charge for year 8,883
At 31 December 2024 49,680
NET BOOK VALUE
At 31 December 2024 28,086
At 31 December 2023 36,969

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 162,511 291,880
Other debtors 2,143,888 2,008,129
2,306,399 2,300,009

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 6,301 17,330
Trade creditors 2,667 443
Taxation and social security 117,434 95,659
Other creditors 2,802,500 5,034
2,928,902 118,466

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Bank loans 20,979 30,365