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Registered number: 10412557
Chelpar Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Carroll Accountants
Unit L, BPI House
Cores End Road
Bourne End
Buckinghamshire
SL8 5AS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10412557
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,112 70,578
25,112 70,578
CURRENT ASSETS
Stocks 5 25,000 10,031
Debtors 6 225,956 230,799
Cash at bank and in hand 635,116 715,128
886,072 955,958
Creditors: Amounts Falling Due Within One Year 7 (216,740 ) (253,628 )
NET CURRENT ASSETS (LIABILITIES) 669,332 702,330
TOTAL ASSETS LESS CURRENT LIABILITIES 694,444 772,908
Creditors: Amounts Falling Due After More Than One Year 8 - (87,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,532 ) (14,428 )
NET ASSETS 687,912 670,980
CAPITAL AND RESERVES
Called up share capital 9 1 1
Share premium account 25,999 25,999
Profit and Loss Account 661,912 644,980
SHAREHOLDERS' FUNDS 687,912 670,980
Page 1
Page 2
For the year ending 31 March 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 her 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
Miss Chelsea Finch
Director
19/12/2023
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
Chelpar Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10412557 . The registered office is 220B Battersea Park Road, London, SW11 4ND.
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. 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:
Leasehold 25% straight line basis
Plant & Machinery 25% straight line basis
Fixtures & Fittings 25% straight line basis
2.4. 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.
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
3. Average Number of Employees
Average number of employees, including directors, during the year was: 31 (2022: 26)
31 26
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2022 232,277 8,544 20,522 261,343
Additions 272 12,482 911 13,665
As at 31 March 2023 232,549 21,026 21,433 275,008
Depreciation
As at 1 April 2022 172,307 2,985 15,473 190,765
Provided during the period 54,622 2,777 1,732 59,131
As at 31 March 2023 226,929 5,762 17,205 249,896
Net Book Value
As at 31 March 2023 5,620 15,264 4,228 25,112
As at 1 April 2022 59,970 5,559 5,049 70,578
5. Stocks
2023 2022
£ £
Stock 25,000 10,031
25,000 10,031
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 391 720
Prepayments and accrued income 33,832 43,058
Other debtors 7,743 3,031
Amounts owed by associates 183,990 183,990
225,956 230,799
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 40,034 77,505
Corporation tax 12,391 74,194
Other taxes and social security 16,364 11,447
VAT 71,892 7,877
Net wages 39,959 33,037
Other creditors 3,600 3,284
Accruals and deferred income 19,965 14,298
Director's loan account 12,535 12,986
Amounts owed to parent undertaking - 19,000
216,740 253,628
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 87,500
- 87,500
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 5