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REGISTERED NUMBER: 07958994 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Capital Building Developments Ltd

Capital Building Developments Ltd (Registered number: 07958994)

Contents of the Financial Statements

for the Year Ended 28 February 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Capital Building Developments Ltd

Company Information

for the Year Ended 28 February 2025

| DIRECTORS: | P Lesniewski

| Mrs J Lesniewska

| REGISTERED OFFICE: | 103 Jubilee Road

| Perivale

| UB6 7HX

| REGISTERED NUMBER: | 07958994 (England and Wales)

| ACCOUNTANTS: | Braceys Accountants Limited

| Unit 1 The Cam Centre

| Wilbury Way

| Hitchin

| Hertfordshire

| SG4 0TW

Capital Building Developments Ltd (Registered number: 07958994)

Balance Sheet

28 February 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 81,054 |  | 12,256 |  |

CURRENT ASSETS

Debtors | 6 | 199,394 |  | 179,468 |  |

Cash at bank | 161,934 |  | 332,697 |  |

361,328 |  | 512,165 |  |

CREDITORS

Amounts falling due within one year | 7 | 9,590 |  | 8,918 |  |

NET CURRENT ASSETS | 351,738 |  | 503,247 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 432,792 |  | 515,503 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 58,564 |  | - |  |

NET ASSETS | 374,228 |  | 515,503 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 374,128 |  | 515,403 |  |

374,228 |  | 515,503 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 January 2026 and were signed on its behalf by:

P Lesniewski - Director

Capital Building Developments Ltd (Registered number: 07958994)

Notes to the Financial Statements

for the Year Ended 28 February 2025

1. | STATUTORY INFORMATION

| Capital Building Developments 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. | 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.

| The functional currency is sterling £ and amounts are rounded to the nearest £1.

| Significant judgements and estimates

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover comprises the fair value of the consideration receivable for the provision of services in the

| ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

| The company recognises revenue when:

| The amount of revenue can be reliably measured;

| it is probable that future economic benefits will flow to the entity;

| and specific criteria have been met for each of the company's activities.

| The company account for accrued income where there is work undertaken at the year end but not yet invoiced. This is recorded at contract value and recorded within debtors.

| Tangible fixed assets

| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated

| depreciation and subsequent accumulated impairment losses.

| The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

| Depreciation

| Depreciation is charged so as to write off the cost of assets, other than land and properties under

| construction over their estimated useful lives, as follows:

| Asset class |  | Depreciation method and rate |  |

| Motor Vehicles |  | 25% straight line |  |

| Fixtures and fittings |  | 25% straight line |  |

| Taxation

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

Capital Building Developments Ltd (Registered number: 07958994)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

3. | ACCOUNTING POLICIES - continued

| 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

| 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.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits.

| Trade debtors

| Trade debtors are amounts due from customers for services performed in the ordinary course of business.

| Trade debtors are recognised at the transaction price.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Trade creditors are recognised at the transaction price.

| Share capital

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

| Dividends

| Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

4. | EMPLOYEES AND DIRECTORS

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

Capital Building Developments Ltd (Registered number: 07958994)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

5. | TANGIBLE FIXED ASSETS

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 March 2024 | 73,411 |  | 12,005 |  | 85,416 |  |

| Additions | 75,592 |  | - |  | 75,592 |  |

| At 28 February 2025 | 149,003 |  | 12,005 |  | 161,008 |  |

| DEPRECIATION

| At 1 March 2024 | 63,719 |  | 9,441 |  | 73,160 |  |

| Charge for year | 5,573 |  | 1,221 |  | 6,794 |  |

| At 28 February 2025 | 69,292 |  | 10,662 |  | 79,954 |  |

| NET BOOK VALUE

| At 28 February 2025 | 79,711 |  | 1,343 |  | 81,054 |  |

| At 29 February 2024 | 9,692 |  | 2,564 |  | 12,256 |  |

| Amounts held under hire purchase agreements have a net book value of £77,443 and depreciation charged in the year amounted to £3,150.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 90,030 |  |

| Other debtors | 199,394 |  | 89,438 |  |

199,394 |  | 179,468 |  |

| Other debtors include a deferred tax asset of £62,440 (2024: £32,540).

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 1,774 |  | - |  |

| Trade creditors | 11 |  | 1,258 |  |

| Taxation and social security | 4,958 |  | 4,624 |  |

| Other creditors | 2,847 |  | 3,036 |  |

9,590 |  | 8,918 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 58,564 |  | - |  |

9. | SECURED DEBTS

| The hire purchase liability is secured on the asset held within fixed assets.

Capital Building Developments Ltd (Registered number: 07958994)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

10. | SHARE CAPITAL

| Allotted, called up and fully paid shares

|  | 2025 |  | 2024 |  |

|  | No. |  | £ |  | No. |  | £ |  |

| Ordinary Shares of £1 each |  | 100 |  | 100 |  | 100 |  | 100 |  |

11. | DIVIDENDS

| Interim dividends paid

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Interim dividend of 100.00 (2024 - 100.00) per each Ordinary share |  | 10,000 |  | 10,000 |  |

12. | RELATED PARTY TRANSACTIONS

| Summary of transactions with other related parties

| At the balance sheet date the company was owed £12,198 (2024: £12,795) by J Lesniewski and P Lesniewski, Directors. There are no terms for repayment and interest is charged at 2.25% per annum.

13. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is J Lesniewski and P Lesniewski by their shareholding.