REGISTERED NUMBER: 03527775 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

CAPTIVAIR PNEUMATICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N E Jeffs

REGISTERED OFFICE:

Unit B2

West Mill

Imperial Business Park

Gravesend

Kent

DA11 0DL

REGISTERED NUMBER:

03527775 (England and Wales)

ACCOUNTANTS:

Carleys

Second Floor South

The Fitted Rigging House

The Historic Dockyard

Chatham

Kent

ME4 4TZ

FIXED ASSETS

Tangible assets

4

64,602

86,744

CURRENT ASSETS

Stocks

9,600

9,600

Debtors

5

160,788

185,590

Cash at bank and in hand

185,377

203,876

355,765

399,066

CREDITORS

Amounts falling due within one year

6

(147,755

)

(177,518

)

NET CURRENT ASSETS

208,010

221,548

TOTAL ASSETS LESS CURRENT LIABILITIES

272,612

308,292

CREDITORS

Amounts falling due after more than one year

7

(13,684

)

(19,116

)

PROVISIONS FOR LIABILITIES

(2,683

)

(5,319

)

NET ASSETS

256,245

283,857

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

256,145

283,757

SHAREHOLDERS' FUNDS

256,245

283,857

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 2 September 2026 and were signed by:

N E Jeffs - Director

1.	STATUTORY INFORMATION

Captivair Pneumatics Limited 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.

Land and buildings

-

Amortised over period of lease

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and expected selling price less costs to complete and sell. In determining the cost of goods purchased for resale, the average cost price is used.

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.

Hire purchase and leasing commitments

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a ‘finance lease’. The asset is recorded in the balance sheet as a tangible fixed asset and is depreciated over its estimated useful life or the term of the lease, whichever is shorter. Future instalments under such leases, net of finance charges, are included within creditors. Rentals payable are apportioned between the finance element, which is charged to the profit and loss account, and the capital element which reduces the outstanding obligation for future instalments.

All other leases are accounted for as ‘operating leases’ and the rental charges are charged to the profit and loss account on a straight line basis over the life 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 .Differences between contributions payable and actually paid in the year are shown as either accruals or prepayments at the year end.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

5,255

158,109

163,364

Additions

-

38,959

38,959

Disposals

-

(74,036

)

(74,036

)

At 31 March 2026

5,255

123,032

128,287

DEPRECIATION

At 1 April 2025

4,872

71,748

76,620

Charge for year

-

20,988

20,988

Eliminated on disposal

-

(33,923

)

(33,923

)

At 31 March 2026

4,872

58,813

63,685

NET BOOK VALUE

At 31 March 2026

383

64,219

64,602

At 31 March 2025

383

86,361

86,744

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

153,198

181,765

Other debtors

7,590

3,825

160,788

185,590

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 8)

6,150

6,150

Trade creditors

107,524

117,311

Taxation and social security

28,306

48,942

Other creditors

5,775

5,115

147,755

177,518

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 8)

13,684

19,116

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2026

2025

£

£

Net obligations repayable:

Within one year

6,150

6,150

Between one and five years

13,684

19,116

19,834

25,266

OPERATING LEASES

The company had operating lease commitments of £44,368 at 31st March 2026 (2025: £60,726).

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

19,834

25,266

Hire purchase liabilities are secured on the assets concerned.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

80

Ordinary 'A'

£1

80

80

20

Ordinary 'B'

£1

20

20

100

100