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CHK GROUP LTD

Registered Number
11301791
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

CHK GROUP LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

KENG, Chia-Ho

Company Secretary

KENG, Chia-Ho

Registered Address

Strawberry Fields Bradford Road
Tingley
Wakefield
WF3 1QU

Registered Number

11301791 (England and Wales)
CHK GROUP LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,2162,056
1,2162,056
Current assets
Stocks4195,862216,073
Debtors550,58895,379
Cash at bank and on hand100,50499,425
346,954410,877
Creditors amounts falling due within one year6(34,403)(42,407)
Net current assets (liabilities)312,551368,470
Total assets less current liabilities313,767370,526
Creditors amounts falling due after one year7(296,885)(343,361)
Net assets16,88227,165
Capital and reserves
Called up share capital100100
Profit and loss account16,78227,065
Shareholders' funds16,88227,165
The financial statements were approved and authorised for issue by the Director on 31 January 2025, and are signed on its behalf by:
KENG, Chia-Ho
Director
Registered Company No. 11301791
CHK GROUP LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery3
Fixtures and fittings5
Office Equipment3
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year66
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 May 232514453,6304,326
Additions--208208
At 30 April 242514453,8384,534
Depreciation and impairment
At 01 May 23632331,9742,270
Charge for year83898761,048
At 30 April 241463222,8503,318
Net book value
At 30 April 241051239881,216
At 30 April 231882121,6562,056
4.Stocks

2024

2023

££
Finished goods195,862216,073
Total195,862216,073
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-44,916
Other debtors49,15248,934
Prepayments and accrued income1,4361,529
Total50,58895,379
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables12,96337,613
Taxation and social security2,5594,794
Other creditors18,881-
Total34,40342,407
7.Creditors: amounts due after one year

2024

2023

££
Other creditors296,885343,361
Total296,885343,361