REGISTERED NUMBER: 04250547 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2026

for

Capitol Accountancy Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A F Keeves

SECRETARY:

A F Keeves

REGISTERED OFFICE:

First Floor,

9A, Magazine B, Ordnance Yard,

Upnor Road, Lower Upnor,

Rochester

Kent

ME2 4UY

REGISTERED NUMBER:

04250547 (England and Wales)

ACCOUNTANTS:

I.B.C.

First Floor, 9A, Magazine B,

Ordnance Yard, Upnor Road,

Lower Upnor,

Rochester

Kent

ME2 4UY

FIXED ASSETS

Tangible assets

4

3,916

5,105

CURRENT ASSETS

Stocks

700

350

Debtors

5

94,803

81,917

Cash at bank

-

3,663

95,503

85,930

CREDITORS

Amounts falling due within one year

6

59,365

60,378

NET CURRENT ASSETS

36,138

25,552

TOTAL ASSETS LESS CURRENT LIABILITIES

40,054

30,657

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

39,954

30,557

SHAREHOLDERS' FUNDS

40,054

30,657

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 7 October 2026 and were signed by:

A F Keeves - Director

1.	STATUTORY INFORMATION

Capitol Accountancy Ltd 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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 August 2025

3,224

25,744

28,968

Additions

117

-

117

At 31 July 2026

3,341

25,744

29,085

DEPRECIATION

At 1 August 2025

2,547

21,316

23,863

Charge for year

199

1,107

1,306

At 31 July 2026

2,746

22,423

25,169

NET BOOK VALUE

At 31 July 2026

595

3,321

3,916

At 31 July 2025

677

4,428

5,105

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Trade debtors

93,678

75,792

Other debtors

1,125

6,125

94,803

81,917

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Bank loans and overdrafts

27,258

30,918

Trade creditors

(1

)

-

Tax

3,014

726

VAT

2,882

1,882

Directors' loan accounts

23,112

22,252

Accruals and deferred income

3,100

4,600

59,365

60,378