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Registered number: NI681612
Chubby Cherub Lisburn Road Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Gray + Press Accountants
21 Old Channel Road
Unit 4A Channel Wharf
Belfast
Antrim
BT3 9DE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: NI681612
30 September 2024 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,459 7,459
Tangible Assets 5 641,986 698,580
649,445 706,039
CURRENT ASSETS
Stocks 6 7,921 8,054
Debtors 7 93,151 44,664
Cash at bank and in hand 12,219 141,372
113,291 194,090
Creditors: Amounts Falling Due Within One Year 8 (826,150 ) (904,623 )
NET CURRENT ASSETS (LIABILITIES) (712,859 ) (710,533 )
TOTAL ASSETS LESS CURRENT LIABILITIES (63,414 ) (4,494 )
NET LIABILITIES (63,414 ) (4,494 )
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account (63,415 ) (4,495 )
SHAREHOLDERS' FUNDS (63,414) (4,494)
Page 1
Page 2
For the year ending 30 September 2024 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 Eamon McCusker
Director
28/02/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Chubby Cherub Lisburn Road Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI681612 . The registered office is 38-44 Upper Arthur Street , Belfast, BT1 4GH.
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
Revenue from sale of goods
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 
Revenue from 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. 
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. 
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:
Leasehold 10% Straight Line
Plant & Machinery 10% Reducing Balance
Fixtures & Fittings 10% Reducing Balance
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2023: 29)
24 29
4. Intangible Assets
Other
£
Cost
As at 1 October 2023 7,459
As at 30 September 2024 7,459
Net Book Value
As at 30 September 2024 7,459
As at 1 October 2023 7,459
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Page 4
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2023 233,687 100,171 405,967 739,825
Additions 4,750 - 11,418 16,168
As at 30 September 2024 238,437 100,171 417,385 755,993
Depreciation
As at 1 October 2023 15,337 5,425 20,483 41,245
Provided during the period 23,844 9,475 39,443 72,762
As at 30 September 2024 39,181 14,900 59,926 114,007
Net Book Value
As at 30 September 2024 199,256 85,271 357,459 641,986
As at 1 October 2023 218,350 94,746 385,484 698,580
6. Stocks
30 September 2024 30 September 2023
£ £
Stock 7,921 8,054
7. Debtors
30 September 2024 30 September 2023
£ £
Due within one year
Trade debtors 868 -
Amounts owed by group undertakings 86,100 33,862
Other debtors 6,183 10,802
93,151 44,664
8. Creditors: Amounts Falling Due Within One Year
30 September 2024 30 September 2023
£ £
Trade creditors 22,182 77,431
Amounts owed to group undertakings 641,938 -
Amounts owed to participating interests - 664,697
Other creditors 130,930 115,246
Taxation and social security 31,100 47,249
826,150 904,623
Page 4