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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 06731724 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 06731724 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 06731724 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 06731724 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 06731724 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 06731724 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 06731724 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 06731724 frs-core:UnlistedNon-exchangeTraded 2022-10-31 06731724 frs-core:UnlistedNon-exchangeTraded 2021-10-31 06731724 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 06731724 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06731724 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06731724 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06731724 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06731724 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06731724 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06731724 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 06731724 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 06731724 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06731724 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06731724 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06731724 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06731724 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 06731724 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06731724 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06731724 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 06731724 dpl-frs:CostSales 2021-11-01 2022-10-31 06731724 dpl-frs:CostSales 2021-10-31 06731724 dpl-frs:CostSales 2022-10-31 06731724 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 06731724 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 06731724 frs-bus:Director1 2021-11-01 2022-10-31 06731724 frs-bus:Director1 2021-10-31 06731724 frs-bus:Director1 2022-10-31 06731724 frs-bus:CompanySecretary1 2021-11-01 2022-10-31 06731724 1 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 1 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 1 2022-10-31 06731724 2 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 2 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 2 2022-10-31 06731724 3 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 3 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 3 2022-10-31 06731724 4 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 4 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 4 2022-10-31 06731724 5 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 5 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 5 2022-10-31 06731724 6 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 6 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 6 2022-10-31 06731724 7 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 7 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 7 2022-10-31 06731724 8 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 8 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 8 2022-10-31 06731724 9 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 9 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 9 2022-10-31 06731724 10 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 10 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 10 2022-10-31 06731724 11 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 11 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 11 2022-10-31 06731724 12 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 12 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 12 2022-10-31 06731724 13 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 13 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 13 2022-10-31 06731724 14 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 14 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 14 2022-10-31 06731724 15 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 15 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 15 2022-10-31 06731724 16 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 16 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 16 2022-10-31 06731724 17 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 17 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 17 2022-10-31 06731724 18 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 18 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 18 2022-10-31 06731724 19 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 19 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 19 2022-10-31 06731724 20 2021-11-01 2022-10-31 06731724 frs-core:CurrentFinancialInstruments 20 2022-10-31 06731724 frs-core:Non-currentFinancialInstruments 20 2022-10-31 06731724 dpl-frs:Item1 2021-11-01 2022-10-31 06731724 dpl-frs:Item1 2021-10-31 06731724 dpl-frs:Item1 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 06731724 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 06731724 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 06731724 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 06731724 dpl-frs:Item2 2021-11-01 2022-10-31 06731724 dpl-frs:Item2 2021-10-31 06731724 dpl-frs:Item2 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 06731724 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 06731724 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 06731724 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 06731724 dpl-frs:Item3 2021-11-01 2022-10-31 06731724 dpl-frs:Item3 2021-10-31 06731724 dpl-frs:Item3 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 06731724 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 06731724 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 06731724 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 06731724 dpl-frs:Item4 2021-11-01 2022-10-31 06731724 dpl-frs:Item4 2021-10-31 06731724 dpl-frs:Item4 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 06731724 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 06731724 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 06731724 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 06731724 dpl-frs:Item5 2021-11-01 2022-10-31 06731724 dpl-frs:Item5 2021-10-31 06731724 dpl-frs:Item5 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 06731724 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 06731724 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 06731724 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 06731724 dpl-frs:Item6 2021-11-01 2022-10-31 06731724 dpl-frs:Item6 2021-10-31 06731724 dpl-frs:Item6 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 06731724 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 06731724 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 06731724 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 06731724 dpl-frs:Item7 2021-11-01 2022-10-31 06731724 dpl-frs:Item7 2021-10-31 06731724 dpl-frs:Item7 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 06731724 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 06731724 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 06731724 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 06731724 dpl-frs:Item8 2021-11-01 2022-10-31 06731724 dpl-frs:Item8 2021-10-31 06731724 dpl-frs:Item8 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 06731724 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 06731724 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 06731724 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 06731724 dpl-frs:Item9 2021-11-01 2022-10-31 06731724 dpl-frs:Item9 2021-10-31 06731724 dpl-frs:Item9 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 06731724 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 06731724 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 06731724 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 06731724 dpl-frs:Item10 2021-11-01 2022-10-31 06731724 dpl-frs:Item10 2021-10-31 06731724 dpl-frs:Item10 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 06731724 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 06731724 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 06731724 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 06731724 dpl-frs:Item11 2021-11-01 2022-10-31 06731724 dpl-frs:Item11 2021-10-31 06731724 dpl-frs:Item11 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 06731724 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 06731724 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 06731724 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 06731724 dpl-frs:Item12 2021-11-01 2022-10-31 06731724 dpl-frs:Item12 2021-10-31 06731724 dpl-frs:Item12 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 06731724 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 06731724 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 06731724 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 06731724 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 06731724 1 2021-11-01 2022-10-31 06731724 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 06731724
Chjh Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Wilkinson Accounting Solutions Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06731724
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,198 7,559
6,198 7,559
CURRENT ASSETS
Debtors 5 400,434 167,395
Investments 6 - 219,650
Cash at bank and in hand 22,767 55,849
423,201 442,894
Creditors: Amounts Falling Due Within One Year 7 (30,214 ) (44,955 )
NET CURRENT ASSETS (LIABILITIES) 392,987 397,939
TOTAL ASSETS LESS CURRENT LIABILITIES 399,185 405,498
Creditors: Amounts Falling Due After More Than One Year 8 (13,262 ) (27,467 )
NET ASSETS 385,923 378,031
CAPITAL AND RESERVES
Called up share capital 9 170 170
Profit and Loss Account 385,753 377,861
SHAREHOLDERS' FUNDS 385,923 378,031
Page 1
Page 2
For the year ending 31 October 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 Christian Hoffmann
Director
14/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Chjh Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06731724 . The registered office is 36 Phillips Court, Water Street, Stamford, Lincolnshire, PE9 2EE.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Plant & Machinery 18% reducing balance
Fixtures & Fittings 18% reducing balance
Computer Equipment 18% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
2.6.
Trade Creditors
Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts Payable are classified as current liabilities if the company does not have an unconditional right at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade Debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2022 11,197 2,257 13,454
As at 31 October 2023 11,197 2,257 13,454
Depreciation
As at 1 November 2022 5,209 686 5,895
Provided during the period 1,078 283 1,361
As at 31 October 2023 6,287 969 7,256
Net Book Value
As at 31 October 2023 4,910 1,288 6,198
As at 1 November 2022 5,988 1,571 7,559
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 6,990 10,634
Other debtors - 156,761
6,990 167,395
Due after more than one year
Other debtors (2) 393,444 -
393,444 -
400,434 167,395
Page 4
Page 5
6. Current Asset Investments
2023 2022
£ £
Unlisted investments - 219,650
- 219,650
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - (1 )
Other loans 16,784 -
Corporation tax 9,400 13,979
Other creditors - 30,977
Accruals and deferred income 4,030 -
30,214 44,955
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other loans 13,262 27,467
13,262 27,467
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 170 170
Page 5