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Registered number: 08295072
Cheshire Show Services Limited
Unaudited Financial Statements
For The Year Ended 30 November 2022
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08295072
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 143,048 49,640
143,048 49,640
CURRENT ASSETS
Stocks 5 9,750 7,500
Debtors 6 67,104 70,465
Cash at bank and in hand 25,245 2,005
102,099 79,970
Creditors: Amounts Falling Due Within One Year 7 (59,257 ) (27,594 )
NET CURRENT ASSETS (LIABILITIES) 42,842 52,376
TOTAL ASSETS LESS CURRENT LIABILITIES 185,890 102,016
Creditors: Amounts Falling Due After More Than One Year 8 (139,705 ) (72,859 )
NET ASSETS 46,185 29,157
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 46,183 29,155
SHAREHOLDERS' FUNDS 46,185 29,157
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For the year ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
S E Green
Director
8 November 2023
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Cheshire Show Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08295072 . The registered office is 45 City Road, Chester, CH1 3AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. 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 show jumping equipment and from the rendering of show jumping services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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 is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold not depreciated
Plant & Machinery 20% on cost
Motor Vehicles 25% on net book value
Show jumps 33% on cost
Office equipment 25% on cost
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current  tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2021: 3)
3 3
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Show jumps
£ £ £ £
Cost
As at 1 December 2021 - 42,512 127,840 99,376
Additions 74,977 - 47,500 995
Disposals - (25,931 ) (32,400 ) (72,195 )
As at 30 November 2022 74,977 16,581 142,940 28,176
Depreciation
As at 1 December 2021 - 32,272 93,983 94,317
Provided during the period - 3,080 19,258 3,141
Disposals - (25,914 ) (28,075 ) (72,194 )
As at 30 November 2022 - 9,438 85,166 25,264
Net Book Value
As at 30 November 2022 74,977 7,143 57,774 2,912
As at 1 December 2021 - 10,240 33,857 5,059
Office equipment Total
£ £
Cost
As at 1 December 2021 2,195 271,923
Additions - 123,472
Disposals (1,231 ) (131,757 )
As at 30 November 2022 964 263,638
Depreciation
As at 1 December 2021 1,711 222,283
Provided during the period 240 25,719
Disposals (1,229 ) (127,412 )
As at 30 November 2022 722 120,590
Net Book Value
As at 30 November 2022 242 143,048
As at 1 December 2021 484 49,640
5. Stocks
2022 2021
£ £
Stock 9,750 7,500
9,750 7,500
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6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 23,723 26,590
Other debtors 43,381 43,875
67,104 70,465
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance leases 25,316 16,455
Trade creditors - 240
Bank loans and overdrafts 19,076 -
Other creditors 4,430 1,924
Taxation and social security 10,435 8,975
59,257 27,594
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance leases 47,032 22,859
Bank loans 92,673 50,000
139,705 72,859
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured over the assets to which they relate.
2022 2021
£ £
Net obligations under finance leases 72,348 39,314
Bank loans and overdrafts 70,380 -
10. Obligations Under Finance Leases
2022 2021
£ £
The future minimum finance lease payments are as follows:
Not later than one year 25,316 16,455
Later than one year and not later than five years 47,032 22,859
72,348 39,314
72,348 39,314
11. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 2 2
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12. Related Party Transactions
The directors make an interest free loan available to the company throughout the period which is repayable on demand. The amount owed by the company at the year end was £685 (2021 - £12).
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