CAPITAL HOMES & CONSTRUCTION LIMITED


Director	ROBERTS, Stephen John


Registered Address	Top Floor Buckley House
	31a The Hundred
	Romsey
	SO51 8GD


Registered Number	05062973 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Stocks	3	871,092		232,367
Debtors		329		543,133
Cash at bank and on hand		78		71,905
		871,499		847,405
Creditors amounts falling due within one year	4	(383,079)		(274,126)
Net current assets (liabilities)			488,420		573,279
Total assets less current liabilities			488,420		573,279
Creditors amounts falling due after one year	5		(160,227)		(477,496)
Net assets			328,193		95,783
Capital and reserves
Called up share capital			1		1
Profit and loss account			328,192		95,782
Shareholders' funds			328,193		95,783

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 6 January 2026, and are signed on its behalf by:

ROBERTS, Stephen John
Director
Registered Company No. 05062973

CAPITAL HOMES & CONSTRUCTION LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Stocks

	2025	2024
	£	£
Work in progress	731,672	-
Other stocks	139,420	232,367
Total	871,092	232,367

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	134,745	242,745
Taxation and social security	107,576	30,106
Other creditors	139,389	-
Accrued liabilities and deferred income	1,369	1,275
Total	383,079	274,126

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	160,227	477,496
Total	160,227	477,496