Capital H Catering & Leisure Equipment Limited

Registered number

04346756

Filleted Accounts

31 March 2026

Capital H Catering & Leisure Equipment Limited
Registered number:		04346756
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		15,000			15,000
Tangible assets	4		1,572,125			1,578,152
Investment properties	5		1,200,000			1,200,000
			2,787,125			2,793,152

Current assets
Stocks		7,334			5,524
Debtors	6	58,193			55,180
Cash at bank and in hand		456,134			498,675
		521,661			559,379

Creditors: amounts falling due within one year	7	(895,536)			(1,242,418)

Net current liabilities			(373,875)			(683,039)

Net assets			2,413,250			2,110,113

Capital and reserves
Called up share capital			100			100
Revaluation reserve	8		278,569			278,569
Profit and loss account			2,134,581			1,831,444

Shareholders' funds			2,413,250			2,110,113

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ajit Singh Nagra
Director
Approved by the board on 20 July 2026

Capital H Catering & Leisure Equipment Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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. Turnover includes revenue earned from renting the investment property. Turnover is recognised on accrual basis. Advanced monthly rental invoices are issued to the tenants and recognised as revenue.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			2% straight line
	Leasehold land and buildings			over the lease term
	Fixtures, fittings, tools and equipment			20% reducing balance

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

	Financial instruments
	The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date. Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
	Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods and is recognised in respect of all timing differences; although with certain exceptions. Timing differences are differences between taxable profit and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are only recognised to the extent that it is probable that they will be recoverable against the reversal of deferred tax liabilities or other future taxable profits.
	Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on investment property (and other non-depreciable tangible fixed assets) is measured using the tax rates and allowances which will apply to the sale of the asset.
	Amounts of current and deferred tax are generally recognised in profit or loss, except when they relate to items which are recognised in other comprehensive income or directly in equity and in such cases the amounts are also recognised in other comprehensive or equity as the case may be.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Going concern
	The financial statements have been prepared on the basis that the company will receive continued financial support from bank, the parent company and the director and has adequate resources to continue in operational existence for the foreseeable future.

	Employee benefits
	Short-term employee benefits Short-term employee benefits are recognised as an expense in the period in which they are incurred. Post-employment defined contribution plans Amounts in respect of defined contributions plans are recognised as an expense as they are incurred. Termination benefits Provisions for termination benefits are recognised only when the company is demonstrably committed to terminate the employment of an employee or of a group of employees before their normal retirement date or to provide termination benefits as a result of an offer made in order to encourage voluntary redundancy.

	Leased assets
	Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					13		10


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2025							15,000
	At 31 March 2026							15,000

	Amortisation
	At 31 March 2026							-

	Net book value
	At 31 March 2026							15,000
	At 31 March 2025							15,000

	Goodwill is not being written off as yet.


4	Tangible fixed assets
		Land and buildings		Fixtures, fittings, tools and equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	1,619,159		197,729		108,542		1,925,430
	Additions	-		2,607		-		2,607
	At 31 March 2026	1,619,159		200,336		108,542		1,928,037

	Depreciation
	At 1 April 2025	81,573		181,821		83,884		347,278
	Charge for the year	-		3,703		4,931		8,634
	At 31 March 2026	81,573		185,524		88,815		355,912

	Net book value
	At 31 March 2026	1,537,586		14,812		19,727		1,572,125
	At 31 March 2025	1,537,586		15,908		24,658		1,578,152


5	Investment properties

	Cost
	At 1 April 2025							1,200,000
	Additions							-
	Revaluation							-
	Disposals							-

	At 31 March 2026							1,200,000

	The company's investment property was valued by the director based on his understanding of property market conditions and derived from current market rents and investment property yields for comparable real estate, adjusted if necessary for any differences in the nature, location or condition of the specific assets.

6	Debtors					2026		2025
£							£

	Trade debtors					15,508		20,728
	Other debtors					42,685		34,452
						58,193		55,180


7	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					132,985		107,832
	Corporation tax					134,625		145,530
	Other taxes and social security costs					17,190		17,165
	Other creditors					610,736		971,891
						895,536		1,242,418


8	Revaluation reserve					2026		2025
£							£

	At 1 April 2025					278,569		278,569

	At 31 March 2026					278,569		278,569


9	Controlling party

	The directors do not consider there to be an ultimate controlling party.


10	Other information

	Capital H Catering & Leisure Equipment Limited is a private company limited by shares and incorporated in England. Its registered office is:

	Unit 3 Marlin Park
	Central Way
	Feltham
	TW14 0AN