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REGISTERED NUMBER: 13517963 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2024

FOR

CHESTER SMALL PLANT LIMITED

CHESTER SMALL PLANT LIMITED (REGISTERED NUMBER: 13517963)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHESTER SMALL PLANT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST OCTOBER 2024







DIRECTORS: T Cushley
A Cushley



REGISTERED OFFICE: Riverside House
River Lane
Saltney
Chester
CH4 8RQ



REGISTERED NUMBER: 13517963 (England and Wales)



ACCOUNTANTS: M. D. Coxey and Co. Limited
Chartered Accountants
25 Grosvenor Road
Wrexham
LL11 1BT



BANKERS: Lloyds Bank PLC
PO Box 1000
BX1 1LT

CHESTER SMALL PLANT LIMITED (REGISTERED NUMBER: 13517963)

BALANCE SHEET
31ST OCTOBER 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,857 9,264

CURRENT ASSETS
Stocks 5 184,529 167,233
Debtors 6 25,899 24,803
Cash at bank and in hand 141,181 171,594
351,609 363,630
CREDITORS
Amounts falling due within one year 7 263,401 268,455
NET CURRENT ASSETS 88,208 95,175
TOTAL ASSETS LESS CURRENT
LIABILITIES

96,065

104,439

PROVISIONS FOR LIABILITIES 8 1,814 4,710
NET ASSETS 94,251 99,729

CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Retained earnings 93,251 98,729
SHAREHOLDERS' FUNDS 94,251 99,729

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2024 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.

CHESTER SMALL PLANT LIMITED (REGISTERED NUMBER: 13517963)

BALANCE SHEET - continued
31ST OCTOBER 2024


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 30th January 2025 and were signed on its behalf by:





T Cushley - Director


CHESTER SMALL PLANT LIMITED (REGISTERED NUMBER: 13517963)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST OCTOBER 2024

1. STATUTORY INFORMATION

Chester Small Plant 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Freehold property - 10% on cost
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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 and deferred 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 or deferred 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

CHESTER SMALL PLANT LIMITED (REGISTERED NUMBER: 13517963)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST OCTOBER 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 9 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1st November 2023 890 2,271 12,093 1,309 16,563
Additions - - - 997 997
At 31st October 2024 890 2,271 12,093 2,306 17,560
DEPRECIATION
At 1st November 2023 200 874 5,858 367 7,299
Charge for year 89 349 1,559 407 2,404
At 31st October 2024 289 1,223 7,417 774 9,703
NET BOOK VALUE
At 31st October 2024 601 1,048 4,676 1,532 7,857
At 31st October 2023 690 1,397 6,235 942 9,264

5. STOCKS
31.10.24 31.10.23
£    £   
Stocks 184,529 167,233

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 13,681 21,240
Prepayments 12,218 3,563
25,899 24,803

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade creditors 50,591 45,677
Tax 19,067 34,767
Pension control account - 507
VAT 15,621 20,001
Directors' current accounts 174,110 163,127
Accrued expenses 4,012 4,376
263,401 268,455

CHESTER SMALL PLANT LIMITED (REGISTERED NUMBER: 13517963)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST OCTOBER 2024

8. PROVISIONS FOR LIABILITIES
31.10.24 31.10.23
£    £   
Deferred tax
Accelerated capital allowances 1,814 4,710

Deferred
tax
£   
Balance at 1st November 2023 4,710
Movement in the period due to:
changes in tax allowances (2,896 )
Balance at 31st October 2024 1,814

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.24 31.10.23
value: £    £   
1,000 Ordinary £1 1,000 1,000

10. CAPITAL COMMITMENTS
31.10.24 31.10.23
£    £   
Contracted but not provided for in the
financial statements - -