CAPITAL HOMES AND INVESTMENTS LIMITED 29/04/2025 iXBRL

Company registration number: 11940419

CAPITAL HOMES AND INVESTMENTS LIMITED

Unaudited filleted financial statements

29 April 2025

CAPITAL HOMES AND INVESTMENTS LIMITED

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

CAPITAL HOMES AND INVESTMENTS LIMITED

Directors and other information


	Directors	Mr Kabir Jheeta


	Company number	11940419


	Registered office	Suite 02 Unit 14
		Bourne Court, Southend Road
		Woodford Green
		IG8 8HD

CAPITAL HOMES AND INVESTMENTS LIMITED

Statement of financial position

29 April 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	4	6,569		8,212
		_______		_______
			6,569		8,212

Current assets
Debtors	5	534		534
Cash at bank and in hand		39		115
		_______		_______
		573		649
Creditors: amounts falling due
within one year	6	( 160,162)		( 158,203)
		_______		_______
Net current liabilities			( 159,589)		( 157,554)
			_______		_______
Total assets less current liabilities			( 153,020)		( 149,342)

Creditors: amounts falling due
after more than one year	7		( 36,467)		( 36,467)
			_______		_______
Net liabilities			( 189,487)		( 185,809)
			_______		_______

Capital and reserves
Called up share capital			20		20
Share premium account			29,981		29,981
Profit and loss account			( 219,488)		( 215,810)
			_______		_______
Shareholders deficit			( 189,487)		( 185,809)
			_______		_______

For the year ending 29 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 29 October 2025 , and are signed on behalf of the board by:

Mr Kabir Jheeta

Director

Company registration number: 11940419

CAPITAL HOMES AND INVESTMENTS LIMITED

Notes to the financial statements

Year ended 29 April 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Suite 02 Unit 14, Bourne Court, Southend Road, Woodford Green, IG8 8HD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The director has assessed the balance sheet and likely future cash flows at the date of approving these financial statements. The shareholders have confirmed to financially support the company to cover the key costs for at least 12 months from the date of signing of these financial statements, if required, and have the funds to do so.

Based on the above financial support by the shareholders, the director has a reasonable expectation that the Company will continue in operational existence for a period of at least 12 months from the date of approval of these financial statements. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Computer equipment	-	20 %	reducing balance
Plant and machinery	-	20 %	reducing balance
Fixtures & fittings	-	20 %	reducing balance
Motor vehicles	-	20 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments 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. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

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. For all equity instruments regardless of significance, and other financial assets that are individually significant, these 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.

4. Tangible assets

	Computer equipment	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£	£
Cost
At 30 April 2024 and 29 April 2025	6,566	13,984	1,139	21,689
	_______	_______	_______	_______
Depreciation
At 30 April 2024	3,978	8,826	673	13,477
Charge for the year	518	1,032	93	1,643
	_______	_______	_______	_______
At 29 April 2025	4,496	9,858	766	15,120
	_______	_______	_______	_______
Carrying amount
At 29 April 2025	2,070	4,126	373	6,569
	_______	_______	_______	_______
At 29 April 2024	2,588	5,158	466	8,212
	_______	_______	_______	_______

5. Debtors

	2025	2024
	£	£
Other debtors	534	534
	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,000	5,000
Other creditors	155,162	153,203
	_______	_______
	160,162	158,203
	_______	_______

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	36,467	36,467
	_______	_______

8. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr Kabir Jheeta	( 64,199)	76	( 64,123)
		_______	_______	_______

2024
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr Kabir Jheeta	( 64,199)	-	( 64,199)
		_______	_______	_______

9. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Kaya Landmarks Ltd	-	-	( 69,486)	( 67,351)
	_______	_______	_______	_______