IRIS Accounts Production v23.3.1.45 08328322 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh083283222022-12-31083283222023-12-31083283222023-01-012023-12-31083283222021-12-31083283222022-01-012022-12-31083283222022-12-3108328322ns10:Originalns15:EnglandWales2023-01-012023-12-3108328322ns14:PoundSterlingns10:Original2023-01-012023-12-3108328322ns10:Originalns10:Director12023-01-012023-12-3108328322ns10:Original2023-01-012023-12-3108328322ns10:Original2023-12-3108328322ns10:Originalns10:PrivateLimitedCompanyLtd2023-01-012023-12-3108328322ns10:Originalns10:SmallEntities2023-01-012023-12-3108328322ns10:Originalns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3108328322ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3108328322ns10:SmallCompaniesRegimeForAccountsns10:Original2023-01-012023-12-3108328322ns10:Originalns10:FullAccounts2023-01-012023-12-3108328322ns10:Originalns10:OrdinaryShareClass12023-01-012023-12-3108328322ns10:Originalns10:Director22023-01-012023-12-3108328322ns10:Originalns10:RegisteredOffice2023-01-012023-12-3108328322ns10:Original2022-12-3108328322ns10:Originalns5:CurrentFinancialInstruments2023-12-3108328322ns10:Originalns5:CurrentFinancialInstruments2022-12-3108328322ns5:ShareCapitalns10:Original2023-12-3108328322ns5:ShareCapitalns10:Original2022-12-3108328322ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-12-3108328322ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-12-3108328322ns10:Original2022-01-012022-12-3108328322ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3108328322ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3108328322ns10:Originalns10:OrdinaryShareClass12023-12-31
REGISTERED NUMBER: 08328322 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Chester Commercial Limited

Chester Commercial Limited (Registered number: 08328322)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Chester Commercial Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: J M Quinn
A J Quinn





REGISTERED OFFICE: BB Suite 10
Watergate House
85 Lower Watergate Street
Chester
Cheshire
CH1 2LF





REGISTERED NUMBER: 08328322 (England and Wales)





ACCOUNTANTS: Jasper Financial Services Limited
The Old Chapel
Chapel Lane
Chester
CH3 8AP

Chester Commercial Limited (Registered number: 08328322)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £   
CURRENT ASSETS
Stocks 36,132 60,000
Debtors 4 52,287 61,084
Cash at bank 3,922 264
92,341 121,348
CREDITORS
Amounts falling due within one year 5 69,567 91,615
NET CURRENT ASSETS 22,774 29,733
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,774

29,733

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 22,674 29,633
SHAREHOLDERS' FUNDS 22,774 29,733

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 February 2024 and were signed on its behalf by:





A J Quinn - Director


Chester Commercial Limited (Registered number: 08328322)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Chester Commercial Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. 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.

The financial statements are presented in sterling which is the functional currency of the company, rounded to the nearest £1.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other debtors 52,287 61,084

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 3,762 3,701
Taxation and social security 6,372 6,372
Other creditors 59,433 81,542
69,567 91,615

Chester Commercial Limited (Registered number: 08328322)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
100 Ordinary £1 100 100