Capital Sky Plant Limited

	Page
Company Information	1
Accountants' Report	2
Statement of Financial Position	3—4
Notes to the Financial Statements	5—8

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Accountants' Report

For The Year Ended 30 June 2025

Accountants' Report

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Capital Sky Plant 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 Plant 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 directors of Capital Sky Plant 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 Plant Limited and state those matters that we have agreed to state to the directors of Capital Sky Plant 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 Plant Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Capital Sky Plant 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 Plant Limited . You consider that Capital Sky Plant 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 Plant 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 Plant Limited

Statement of Financial Position

As At 30 June 2025

Statement of Financial Position

Registered number: 13919117

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,961,006		751,071

			1,961,006		751,071
CURRENT ASSETS
Debtors	5	22,364		1,702
Cash at bank and in hand		20,114		12,257

		42,478		13,959
Creditors: Amounts Falling Due Within One Year	6	(705,726 )		(207,664 )

NET CURRENT ASSETS (LIABILITIES)			(663,248 )		(193,705 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,297,758		557,366

Creditors: Amounts Falling Due After More Than One Year	7		(1,144,149 )		(518,346 )

NET ASSETS			153,609		39,020

CAPITAL AND RESERVES
Called up share capital	9		1		1
Income Statement			153,608		39,019

SHAREHOLDERS' FUNDS			153,609		39,020

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Capital Sky Plant 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 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.

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

M Maloney

Director

30/09/2025

The notes on pages 5 to 8 form part of these financial statements.

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Capital Sky Plant Limited

Notes to the Financial Statements

For The Year Ended 30 June 2025

Notes to the Financial Statements

1. General Information

Capital Sky Plant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13919117 . 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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% straight line
Motor Vehicles	25% straight line

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Capital Sky Plant Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Capital Sky Plant Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 July 2024	708,375	252,848	961,223
Additions	1,372,978	295,513	1,668,491
Disposals	(9,600 )	(48,500 )	(58,100 )

As at 30 June 2025	2,071,753	499,861	2,571,614

Depreciation
As at 1 July 2024	156,101	54,051	210,152
Provided during the period	316,417	94,943	411,360
Disposals	(800 )	(10,104 )	(10,904 )

As at 30 June 2025	471,718	138,890	610,608

Net Book Value
As at 30 June 2025	1,600,035	360,971	1,961,006

As at 1 July 2024	552,274	198,797	751,071

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1,702	1,702
VAT	20,662	-

	22,364	1,702

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	645,326	166,413
Trade creditors	60,400	10,520
VAT	-	20,626
Accruals and deferred income	-	2,955
Directors' loan accounts	-	7,150

	705,726	207,664

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Capital Sky Plant Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	1,144,149	518,346

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	645,326	166,413
Later than one year and not later than five years	1,144,149	518,346

	1,789,475	684,759

	1,789,475	684,759

9. Share Capital

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

10. Related Party Transactions

During the year the company had sales amounting to £754,732 (2024: £259,723) with fellow subsidiaries.

11. 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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Directors	M Maloney
	T Heneghan

Company Number	13919117

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