REGISTERED NUMBER: 04720502 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

CAPITAL CONSTRUCTION MIDLANDS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P Oliver

REGISTERED OFFICE:

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

REGISTERED NUMBER:

04720502 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Intangible assets

3

-

-

Tangible assets

4

124,591

135,952

124,591

135,952

CURRENT ASSETS

Debtors

5

6,567

13,864

Cash at bank

214,675

200,258

221,242

214,122

CREDITORS

Amounts falling due within one year

6

57,522

54,559

NET CURRENT ASSETS

163,720

159,563

TOTAL ASSETS LESS CURRENT LIABILITIES

288,311

295,515

PROVISIONS FOR LIABILITIES

28,656

25,831

NET ASSETS

259,655

269,684

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

259,645

269,674

259,655

269,684

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 October 2026 and were signed by:

Mr P Oliver - Director

1.	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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

2.	EMPLOYEES AND DIRECTORS

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

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

5,000

AMORTISATION

At 1 May 2025

and 30 April 2026

5,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

357,375

Additions

61,817

Disposals

(68,500

)

At 30 April 2026

350,692

DEPRECIATION

At 1 May 2025

221,423

Charge for year

28,592

Eliminated on disposal

(23,914

)

At 30 April 2026

226,101

NET BOOK VALUE

At 30 April 2026

124,591

At 30 April 2025

135,952

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

611

10,997

Other debtors

5,956

2,867

6,567

13,864

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

12,141

29,961

Other creditors

45,381

24,598

57,522

54,559

7.	RELATED PARTY DISCLOSURES

At 30 April 2026 other creditors included loans made to the company by the director of £39,845 (2025: £16,349). The loans are interest free and have no fixed date for repayment.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr P Oliver.