CAPITAL T SHIRTS LIMITED


Director	KARNAS, Mustafa


Company Secretary	KARNAS, Mustafa


Registered Address	6 Forest Business Park Argall Avenue
	Leyton
	London
	E10 7FB


Registered Number	03398141 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		18,246		20,629
			18,246		20,629
Current assets
Stocks	4	95,000		101,000
Debtors		144,553		161,623
Cash at bank and on hand		76,741		48,556
		316,294		311,179
Creditors amounts falling due within one year	5	(296,190)		(308,351)
Net current assets (liabilities)			20,104		2,828
Total assets less current liabilities			38,350		23,457
Creditors amounts falling due after one year	6		(29,078)		(30,278)
Net assets			9,272		(6,821)
Capital and reserves
Called up share capital			100		100
Profit and loss account			9,172		(6,921)
Shareholders' funds			9,272		(6,821)

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 17 April 2026, and are signed on its behalf by:

KARNAS, Mustafa
Director
Registered Company No. 03398141

CAPITAL T SHIRTS LIMITED

Notes to the Financial Statements
for the year ended 30 September 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	20
Plant and machinery	15	-
Fixtures and fittings	15	-
Vehicles	25	-
Office Equipment	25	-

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		5

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 October 24	14,669	51,988	27,766	1,107	95,530
Disposals	(716)	-	-	-	(716)
At 30 September 25	13,953	51,988	27,766	1,107	94,814
Depreciation and impairment
At 01 October 24	3,206	47,093	24,376	226	74,901
Charge for year	422	847	246	152	1,667
At 30 September 25	3,628	47,940	24,622	378	76,568
Net book value
At 30 September 25	10,325	4,048	3,144	729	18,246
At 30 September 24	11,463	4,895	3,390	881	20,629

4.	Stocks

	2025	2024
	£	£
Finished goods	95,000	101,000
Total	95,000	101,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	249,861	255,262
Bank borrowings and overdrafts	-	1,186
Taxation and social security	11,575	12,712
Other creditors	34,754	39,191
Total	296,190	308,351

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	29,078	30,278
Total	29,078	30,278