REGISTERED NUMBER: 06271689 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CAPITAL SERVICE FACILITIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss S A Pope

Miss S Waite

SECRETARY:

Miss S A Pope

REGISTERED OFFICE:

Jackson House

Station Road

Chingford

London

E4 7BU

REGISTERED NUMBER:

06271689 (England and Wales)

ACCOUNTANTS:

Barrow LLP

Chartered Accountants

Jackson House

Station Road

Chingford

London

E4 7BU

FIXED ASSETS

Tangible assets

5

327,099

211,966

Investments

6

201

201

327,300

212,167

CURRENT ASSETS

Stocks

73,390

103,475

Debtors

7

218,226

375,552

Cash at bank

449,710

669,869

741,326

1,148,896

CREDITORS

Amounts falling due within one year

8

(675,762

)

(409,764

)

NET CURRENT ASSETS

65,564

739,132

TOTAL ASSETS LESS CURRENT LIABILITIES

392,864

951,299

CREDITORS

Amounts falling due after more than one year

9

-

(254,913

)

PROVISIONS FOR LIABILITIES

(81,775

)

(47,163

)

ACCRUALS AND DEFERRED INCOME

-

(331,211

)

NET ASSETS

311,089

318,012

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

310,989

317,912

SHAREHOLDERS' FUNDS

311,089

318,012

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Profit and Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2025 and were signed on its behalf by:

Miss S A Pope - Director

Miss S Waite - Director

1.	STATUTORY INFORMATION

Capital Service Facilities 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

Straight line over 5 years

Fixtures, fittings & equipment

-

25% on cost

Motor vehicles

-

33% on cost and 25% on reducing balance

Computer equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

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

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, 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.

Other financial instruments 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. 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.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 26 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures,

Plant and

fittings

Motor

Computer

machinery

& equipment

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

194,846

1,791

209,910

15,276

421,823

Additions

172,112

1,075

45,316

2,206

220,709

Disposals

-

-

(73,888

)

-

(73,888

)

At 31 March 2025

366,958

2,866

181,338

17,482

568,644

DEPRECIATION

At 1 April 2024

26,292

1,791

168,665

13,109

209,857

Charge for year

64,512

39

17,850

1,444

83,845

Eliminated on disposal

-

-

(52,157

)

-

(52,157

)

At 31 March 2025

90,804

1,830

134,358

14,553

241,545

NET BOOK VALUE

At 31 March 2025

276,154

1,036

46,980

2,929

327,099

At 31 March 2024

168,554

-

41,245

2,167

211,966

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

41,950

Transfer to ownership

(41,950

)

At 31 March 2025

-

DEPRECIATION

At 1 April 2024

20,293

Charge for year

2,957

Transfer to ownership

(23,250

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

21,657

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

201

NET BOOK VALUE

At 31 March 2025

201

At 31 March 2024

201

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

101,897

323,021

Other debtors

116,329

52,531

218,226

375,552

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

-

6,251

Trade creditors

88,303

86,616

Taxation and social security

120,555

185,400

Other creditors

466,904

131,497

675,762

409,764

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

-

4,913

Other creditors

-

250,000

-

254,913

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

-

11,164

Amounts due under hire purchase agreements are secured on the assets to which the agreements relate.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Miss S A Pope

Balance outstanding at start of year

18,123

18,095

Amounts advanced

-

28

Amounts repaid

(18,123

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

18,123

Miss S Waite

Balance outstanding at start of year

11,271

13,090

Amounts repaid

(11,271

)

(1,819

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

11,271

13.	FIXED ASSET INVESTMENTS

The company's fixed asset investment of £201 (2024 - £201) comprises shareholdings in dormant subsidiaries, Capital Water Services Ltd £100 (2024 - £100), Capital Deep Clean Services Ltd £100 (2024 - £100) and Capital Pest Control Services Ltd £1 (2024 - £1).