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Company Registration No. SC139633 (Scotland)
Capital HPLC Limited Unaudited accounts for the year ended 31 December 2024
Capital HPLC Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Capital HPLC Limited Company Information for the year ended 31 December 2024
Directors
Margaret Ghaemi Dr Youssef Ghaemi
Company Number
SC139633 (Scotland)
Registered Office
7A Drovers Road East Mains Industrial Estate. Broxburn West Lothian EH52 5ND Scotland United Kingdom
Accountants
River CCyF Limited 2 Orchard Grove Kilmacolm Renfrewshire PA13 4HQ
- 3 -
Capital HPLC Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
499,909 
499,909 
Current assets
Cash at bank and in hand
315,166 
276,545 
Creditors: amounts falling due within one year
5
(159,901)
(128,782)
Net current assets
155,265 
147,763 
Net assets
655,174 
647,672 
Capital and reserves
Called up share capital
2 
2 
Revaluation reserve
371,236 
371,236 
Profit and loss account
283,936 
276,434 
Shareholders' funds
655,174 
647,672 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by
Margaret Ghaemi Director Company Registration No. SC139633
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Capital HPLC Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Capital HPLC Limited is a private company, limited by shares, registered in Scotland, registration number SC139633. The registered office is 7A Drovers Road, East Mains Industrial Estate., Broxburn, West Lothian, EH52 5ND, Scotland United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation charged
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 January 2024
528,676 
At 31 December 2024
528,676 
Depreciation
At 1 January 2024
28,767 
At 31 December 2024
28,767 
Net book value
At 31 December 2024
499,909 
At 31 December 2023
499,909 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
35,729 
26,000 
Loans from directors
122,172 
101,782 
Accruals
2,000 
1,000 
159,901 
128,782 
- 5 -
Capital HPLC Limited Notes to the Accounts for the year ended 31 December 2024
6
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 6 -