REGISTERED NUMBER: 01919174 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

CAPITAL CLEANING (KENT) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S M Wentzell

A J Wentzell

S S B Wentzell

S J R Wentzell

SECRETARY:

S J R Wentzell

REGISTERED OFFICE:

Paragon House

St Michaels Close

Aylesford

Kent

ME20 7BU

REGISTERED NUMBER:

01919174 (England and Wales)

ACCOUNTANTS:

Sargeant Partnership Limited

Chartered Accountants

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

FIXED ASSETS

Intangible assets

4

95,452

127,270

Tangible assets

5

265,528

310,914

360,980

438,184

CURRENT ASSETS

Stocks

6

530,000

419,783

Debtors

7

1,613,617

1,755,268

Cash at bank and in hand

764,733

720,477

2,908,350

2,895,528

CREDITORS

Amounts falling due within one year

8

1,366,518

1,379,075

NET CURRENT ASSETS

1,541,832

1,516,453

TOTAL ASSETS LESS CURRENT LIABILITIES

1,902,812

1,954,637

CREDITORS

Amounts falling due after more than one year

9

(5,382

)

(32,593

)

PROVISIONS FOR LIABILITIES

10

(66,015

)

(77,337

)

NET ASSETS

1,831,415

1,844,707

CAPITAL AND RESERVES

Called up share capital

11

200

200

Retained earnings

12

1,831,215

1,844,507

SHAREHOLDERS' FUNDS

1,831,415

1,844,707

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 January 2026 and were signed on its behalf by:

S J R Wentzell - Director

1.	STATUTORY INFORMATION

Capital Cleaning (Kent) 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill arose on the purchase of Capco Investments Limited in 2006. Then in 2009, Capital Cleaning (Kent) Limited acquired the trade of two other company's. These have been fully amortised over 5 years.

In 2018 Capital Cleaning (Kent) Limited acquired the trade of two other company's. All goodwill is to be amortised on a straight line basis over a period of 10 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

Website costs

-

33% per annum on cost

Plant and machinery

-

25% per annum on reducing balance

Fixtures and fittings

-

25% per annum on reducing balance

Motor vehicles

-

25% per annum on cost

Computer equipment

-

25% per annum on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 44 (2024 - 44 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

487,555

AMORTISATION

At 1 August 2024

360,285

Charge for year

31,818

At 31 July 2025

392,103

NET BOOK VALUE

At 31 July 2025

95,452

At 31 July 2024

127,270

5.	TANGIBLE FIXED ASSETS

Fixtures

Website

Plant and

and

costs

machinery

fittings

£

£

£

COST

At 1 August 2024

84,665

130,771

119,487

Additions

14,213

16,772

529

Disposals

-

-

-

At 31 July 2025

98,878

147,543

120,016

DEPRECIATION

At 1 August 2024

-

57,161

114,798

Charge for year

47,906

20,298

1,217

Eliminated on disposal

-

-

-

At 31 July 2025

47,906

77,459

116,015

NET BOOK VALUE

At 31 July 2025

50,972

70,084

4,001

At 31 July 2024

84,665

73,610

4,689

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

281,045

98,434

714,402

Additions

57,485

6,133

95,132

Disposals

(45,464

)

-

(45,464

)

At 31 July 2025

293,066

104,567

764,070

DEPRECIATION

At 1 August 2024

155,435

76,094

403,488

Charge for year

60,544

6,471

136,436

Eliminated on disposal

(41,382

)

-

(41,382

)

At 31 July 2025

174,597

82,565

498,542

NET BOOK VALUE

At 31 July 2025

118,469

22,002

265,528

At 31 July 2024

125,610

22,340

310,914

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

Motor

vehicles

£

COST

At 1 August 2024

and 31 July 2025

89,451

DEPRECIATION

At 1 August 2024

32,868

Charge for year

22,364

At 31 July 2025

55,232

NET BOOK VALUE

At 31 July 2025

34,219

At 31 July 2024

56,583

6.

STOCKS

2025

2024

£

£

Stocks

530,000

419,783

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

655,987

797,709

Amounts owed by group undertakings

886,868

886,868

Prepayments

70,762

70,691

1,613,617

1,755,268

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,334

10,000

Hire purchase contracts

20,901

26,494

Trade creditors

997,489

999,473

Taxation and social security

331,894

335,208

Other creditors

7,900

7,900

1,366,518

1,379,075

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,333

Hire purchase contracts

5,382

24,260

5,382

32,593

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

66,015

77,337

Deferred

tax

£

Balance at 1 August 2024

77,337

Provided during year

(11,322

)

Accelerated capital allowances

Balance at 31 July 2025

66,015

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary A

£1

100

100

100

Ordinary B

£1

100

100

200

200

12.

RESERVES

Retained

earnings

£

At 1 August 2024

1,844,507

Profit for the year

470,408

Dividends

(483,700

)

At 31 July 2025

1,831,215

13.	RELATED PARTY DISCLOSURES

The directors of the company are also directors of Capco Investments Limited.

At the balance sheet date the company was owed £765,349 (2024: £765,349) by Capco Investments Limited by way of an inter-company balance.

At the balance sheet date the company was owed £121,519 (2024: £121,519) by Paragon Properties Kent Limited by way of an inter-company balance.

14.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is deemed to be equally SJR Wentzell, SSB Wentzell and AJW Wentzell by virtue of their equal shareholdings in the company's parent company, Capco Investments Limited, a company registered in England and Wales. Capco Investments Limited holds 100% of the share capital of the company.