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Registered number: 14155923
Chap Wholesale Limited
Unaudited Financial Statements
For the Period 7 June 2022 to 30 June 2023
Shelvoke, Pickering, Janney LLP
Chartered Certified Accountants
57 - 61 Market Place
Cannock
Staffordshire
WS11 1BP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14155923
30 June 2023
Notes £ £
CURRENT ASSETS
Stocks 4 45,167
Debtors 5 9,629
Cash at bank and in hand 5,274
60,070
Creditors: Amounts Falling Due Within One Year 6 (63,439 )
NET CURRENT ASSETS (LIABILITIES) (3,369 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,369 )
NET LIABILITIES (3,369 )
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account (3,469 )
SHAREHOLDERS' FUNDS (3,369)
Page 1
Page 2
For the period ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Peter Cope
Director
5 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Chap Wholesale Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14155923 . The registered office is 57-61 Market Place, Cannock, Staffordshire, WS11 1BP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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 goods and from the rendering of 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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Stocks
30 June 2023
£
Finished goods 45,167
45,167
Page 3
Page 4
5. Debtors
30 June 2023
£
Due within one year
Trade debtors 907
Other debtors 8,722
9,629
6. Creditors: Amounts Falling Due Within One Year
30 June 2023
£
Trade creditors 60,706
Other creditors 2,733
63,439
7. Share Capital
30 June 2023
£
Allotted, Called up and fully paid 100
Page 4