Company registration number 00939008 (England and Wales)
CAPITAL RENOVATIONS COMPANY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CAPITAL RENOVATIONS COMPANY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
CAPITAL RENOVATIONS COMPANY LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment properties
4
9,435,001
8,800,001
Current assets
Debtors
5
17,776
58,790
Cash at bank and in hand
1,554,465
989,208
1,572,241
1,047,998
Creditors: amounts falling due within one year
6
(327,047)
(520,540)
Net current assets
1,245,194
527,458
Total assets less current liabilities
10,680,195
9,327,459
Provisions for liabilities
(1,818,480)
(1,509,730)
Net assets
8,861,715
7,817,729
Capital and reserves
Called up share capital
50,000
50,000
Revaluation reserve
6,161,520
5,279,613
Profit and loss reserves
2,650,195
2,488,116
Total equity
8,861,715
7,817,729

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 16 February 2026 and are signed on its behalf by:
T Peck
Director
Company Registration No. 00939008
CAPITAL RENOVATIONS COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Capital Renovations Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is Wellesley House, Duke of Wellington Avenue, Royal Arsenal, London, SE18 6SS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents rental income from investment properties, which is recognised on an accruals basis, with

any outstanding rental income at the year end included within trade debtors. Any rent received which relates to

future periods is included as deferred income.

Turnover from sale of properties is recognised on completion of sale.

1.3
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

CAPITAL RENOVATIONS COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
0
CAPITAL RENOVATIONS COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
4
Investment property
2025
£
Fair value
At 1 October 2024
8,800,001
Disposals
(590,000)
Revaluations
1,225,000
At 30 September 2025
9,435,001

Investment property comprises of commercial and residential properties. The fair value of the investment properties have been arrived at on the basis of a valuation carried out at 30 September 2025 by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. The historical cost of the properties totalled £1,454,999 (2024 £2,094,248).

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
7,565
10,833
Other debtors
10,211
47,957
17,776
58,790
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
61,125
64,917
Taxation and social security
33,894
34,423
Other creditors
232,028
421,200
327,047
520,540
2025-09-30 2024-10-01 false false false 16 February 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity T Peck G Peck SW Corporate Services Limited 00939008 2024-10-01 2025-09-30 00939008 2025-09-30 00939008 2024-09-30 00939008 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 00939008 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 00939008 core:CurrentFinancialInstruments 2025-09-30 00939008 core:CurrentFinancialInstruments 2024-09-30 00939008 core:ShareCapital 2025-09-30 00939008 core:ShareCapital 2024-09-30 00939008 core:RevaluationReserve 2025-09-30 00939008 core:RevaluationReserve 2024-09-30 00939008 core:RetainedEarningsAccumulatedLosses 2025-09-30 00939008 core:RetainedEarningsAccumulatedLosses 2024-09-30 00939008 bus:Director1 2024-10-01 2025-09-30 00939008 2023-10-01 2024-09-30 00939008 2024-09-30 00939008 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 00939008 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 00939008 bus:FRS102 2024-10-01 2025-09-30 00939008 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 00939008 bus:Director2 2024-10-01 2025-09-30 00939008 bus:CompanySecretary1 2024-10-01 2025-09-30 00939008 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP