REGISTERED NUMBER: 14018576 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

CAPITAL MECHANICAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J A Vincent

REGISTERED OFFICE:

Suite 21, 10 Churchill Square

Kings Hill

West Malling

Kent

ME19 4YU

REGISTERED NUMBER:

14018576 (England and Wales)

ACCOUNTANTS:

The Accountancy Practice Ltd

10 Churchill Square

Kings Hill

West Malling

Kent

ME19 5YU

FIXED ASSETS

Tangible assets

4

32,723

44,276

CURRENT ASSETS

Debtors

5

20,365

12,258

Cash at bank and in hand

4,406

7,819

24,771

20,077

CREDITORS

Amounts falling due within one year

6

54,067

32,573

NET CURRENT LIABILITIES

(29,296

)

(12,496

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,427

31,780

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,327

31,680

3,427

31,780

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 16 January 2026 and were signed by:

J A Vincent - Director

1.	STATUTORY INFORMATION

Capital Mechanical Ltd 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 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.

Plant and machinery etc

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

8,304

56,293

2,867

67,464

Additions

-

-

775

775

At 30 April 2025

8,304

56,293

3,642

68,239

DEPRECIATION

At 1 May 2024

2,076

20,157

955

23,188

Charge for year

1,557

9,558

1,213

12,328

At 30 April 2025

3,633

29,715

2,168

35,516

NET BOOK VALUE

At 30 April 2025

4,671

26,578

1,474

32,723

At 30 April 2024

6,228

36,136

1,912

44,276

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

8,270

11,298

Other debtors

12,095

960

20,365

12,258

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

14,303

-

Hire purchase contracts

17,537

19,929

Taxation and social security

9,267

11,444

Other creditors

12,960

1,200

54,067

32,573