Capita Construction Limited - Filleted accounts

Registered number

04294374

Capita Construction Limited

Filleted Accounts

31 December 2025

Capita Construction Limited
Registered number:		04294374
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		263,255			302,111

Current assets
Stocks		631,100			1,191,103
Debtors	5	50,771			170,918
Cash at bank and in hand		440,221			11,526
		1,122,092			1,373,547

Creditors: amounts falling due within one year	6	(964,135)			(1,053,660)

Net current assets			157,957			319,887

Total assets less current liabilities			421,212			621,998

Creditors: amounts falling due after more than one year	7		(79,038)			(93,067)



Net assets			342,174			528,931

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			341,174			527,931

Shareholders' funds			342,174			528,931

The directors are 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 directors acknowledge their 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.




G.S. Lally
Director
Approved by the board on 23 September 2026

Capita Construction Limited
Notes to the Accounts
for the year ended 31 December 2025


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.

	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			over 50 years
	Plant and machinery			over 5 years
	Motor vehicles			over 4 years

	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
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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.

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


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					18		24


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 January 2025							24,000
	At 31 December 2025							24,000

	Amortisation
	At 1 January 2025							24,000
	At 31 December 2025							24,000

	Net book value
	At 31 December 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	252,512		45,123		320,900		618,535
	Disposals	-		-		(24,731)		(24,731)
	At 31 December 2025	252,512		45,123		296,169		593,804

	Depreciation
	At 1 January 2025	93,425		45,113		177,886		316,424
	Charge for the year	5,050		-		33,806		38,856
	On disposals	-		-		(24,731)		(24,731)
	At 31 December 2025	98,475		45,113		186,961		330,549

	Net book value
	At 31 December 2025	154,037		10		109,208		263,255
	At 31 December 2024	159,087		10		143,014		302,111


5	Debtors					2025		2024
£							£

	Trade debtors					42,374		144,311
	Other debtors					8,397		26,607
						50,771		170,918


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					-		2,658
	Obligations under finance lease and hire purchase contracts					14,097		18,868
	Trade creditors					82,022		206,138
	Taxation and social security costs					41,403		18,978
	Other creditors					826,613		807,018
						964,135		1,053,660


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					79,038		93,067


8	Other information

	Capita Construction Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Beech Court
	27 Summers Road
	Burnham
	Buckinghamshire
	SL1 7EP