Capital Sky Demolition Limited

	Page
Company Information	1
Accountants' Report	2
Statement of Financial Position	3—4
Notes to the Financial Statements	5—7

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Accountants' Report

For The Year Ended 30 June 2025

Accountants' Report

Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Capital Sky Demolition Limited For The Year Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Capital Sky Demolition Limited For The Year Ended 30 June 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to 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 at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Capital Sky Demolition Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Capital Sky Demolition Limited and state those matters that we have agreed to state to the director of Capital Sky Demolition Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Capital Sky Demolition Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that Capital Sky Demolition Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Capital Sky Demolition Limited . You consider that Capital Sky Demolition Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Capital Sky Demolition Limited . 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 financial statements.

30/09/2025

Sterling Accounting Solutions Ltd

Chartered Accountants

SAS House

Chipperfield Road

Kings Langley

Hertfordshire

WD4 9JB

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Capital Sky Demolition Limited

Statement of Financial Position

As At 30 June 2025

Statement of Financial Position

Registered number: 13919188

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	11,095		7,845
Debtors	5	10,001		24,694
Cash at bank and in hand		19,946		16,435

		41,042		48,974
Creditors: Amounts Falling Due Within One Year	6	(21,655 )		(36,523 )

NET CURRENT ASSETS (LIABILITIES)			19,387		12,451

TOTAL ASSETS LESS CURRENT LIABILITIES			19,387		12,451

NET ASSETS			19,387		12,451

CAPITAL AND RESERVES
Called up share capital	7		1		1
Income Statement			19,386		12,450

SHAREHOLDERS' FUNDS			19,387		12,451

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Capital Sky Demolition Limited

Statement of Financial Position (continued)

As At 30 June 2025

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Martin Maloney

Director

30/09/2025

The notes on pages 5 to 7 form part of these financial statements.

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Capital Sky Demolition Limited

Notes to the Financial Statements

For The Year Ended 30 June 2025

Notes to the Financial Statements

1. General Information

Capital Sky Demolition Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13919188 . The registered office is SAS House, Chipperfield Road, Kings Langley, Hertfordshire, WD4 9JB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Capital Sky Demolition Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.4. Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Capital Sky Demolition Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Stocks

	2025	2024
	£	£
Work in progress	11,095	7,845

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	22,445
Prepayments and accrued income	10,000	2,248
Other debtors	1	1

	10,001	24,694

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	18,000	28,815
Corporation tax	2,157	5,237
VAT	1,498	2,471

	21,655	36,523

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

8. Related Party Transactions

During the year the company had sales amounting to £72,051 (2024: £73,066) and purchases amounting to £78,650 (2024: £41,601) with a fellow subsidiary.

9. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Capital Sky Holdings Limited . Capital Sky Holdings Limited was incorporated in England and Wales.

The ultimate controlling party is Martin Maloney who controls 100% of the shares of Capital Sky Holdings Limited .

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Director	Martin Maloney

Company Number	13919188

Registered Office	SAS House
	Chipperfield Road
	Kings Langley
	Hertfordshire
	WD4 9JB

Accountants	Sterling Accounting Solutions Ltd
	Chartered Accountants
	SAS House
	Chipperfield Road
	Kings Langley
	Hertfordshire
	WD4 9JB