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REGISTERED NUMBER: 04068378 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

CHALVINGTON COMMUNICATIONS LIMITED

CHALVINGTON COMMUNICATIONS LIMITED (REGISTERED NUMBER: 04068378)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHALVINGTON COMMUNICATIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTORS: M Baker
Mrs L V Baker
Miss C M Baker
A D Beard





SECRETARY: M Baker





REGISTERED OFFICE: 30 - 34 North Street
Hailsham
East Sussex
BN27 1DW





REGISTERED NUMBER: 04068378 (England and Wales)





ACCOUNTANTS: Watson Associates (Professional Services) Limited
30 - 34 North Street
Hailsham
East Sussex
BN27 1DW

CHALVINGTON COMMUNICATIONS LIMITED (REGISTERED NUMBER: 04068378)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 217,104 219,314
Tangible assets 5 10,112 9,057
227,216 228,371

CURRENT ASSETS
Stocks 9,031 31,024
Debtors 6 412,250 457,115
Cash at bank and in hand 73,155 148,694
494,436 636,833
CREDITORS
Amounts falling due within one year 7 (413,309 ) (358,050 )
NET CURRENT ASSETS 81,127 278,783
TOTAL ASSETS LESS CURRENT
LIABILITIES

308,343

507,154

CREDITORS
Amounts falling due after more than one
year

8

(10,106

)

(96,789

)

PROVISIONS FOR LIABILITIES (1,360 ) (934 )
NET ASSETS 296,877 409,431

CAPITAL AND RESERVES
Called up share capital 10 143 143
Retained earnings 296,734 409,288
SHAREHOLDERS' FUNDS 296,877 409,431

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

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

CHALVINGTON COMMUNICATIONS LIMITED (REGISTERED NUMBER: 04068378)

BALANCE SHEET - continued
31 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 March 2025 and were signed on its behalf by:




M Baker - Director



Mrs L V Baker - Director


CHALVINGTON COMMUNICATIONS LIMITED (REGISTERED NUMBER: 04068378)

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

1. STATUTORY INFORMATION

Chalvington Communications 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Critical accounting judgements and key sources of estimation uncertainty
No significant judgements have had to be made by management in preparing these financial statements.

There were no key assumptions made concerning the future, and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

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

Goodwill
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset as cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life. The remaining estimated life of the goodwill is less than 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured
at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Computer software relates to licenses held with customers which are amortised on a straight line basis over the term of the license.

CHALVINGTON COMMUNICATIONS LIMITED (REGISTERED NUMBER: 04068378)

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

2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on cost
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 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.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

CHALVINGTON COMMUNICATIONS LIMITED (REGISTERED NUMBER: 04068378)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 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 24 (2023 - 26 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 November 2023 146,667 206,679 353,346
Additions - 36,603 36,603
At 31 October 2024 146,667 243,282 389,949
AMORTISATION
At 1 November 2023 38,752 95,280 134,032
Charge for year 6,584 32,229 38,813
At 31 October 2024 45,336 127,509 172,845
NET BOOK VALUE
At 31 October 2024 101,331 115,773 217,104
At 31 October 2023 107,915 111,399 219,314

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 November 2023 57,170 50,565 17,579 125,314
Additions 464 4,143 - 4,607
At 31 October 2024 57,634 54,708 17,579 129,921
DEPRECIATION
At 1 November 2023 56,857 42,522 16,878 116,257
Charge for year 330 3,046 176 3,552
At 31 October 2024 57,187 45,568 17,054 119,809
NET BOOK VALUE
At 31 October 2024 447 9,140 525 10,112
At 31 October 2023 313 8,043 701 9,057

CHALVINGTON COMMUNICATIONS LIMITED (REGISTERED NUMBER: 04068378)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 101,236 145,710
Amounts owed by group undertakings 289,131 269,980
Other debtors 21,883 41,425
412,250 457,115

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 119,998 146,973
Taxation and social security 125,319 174,578
Other creditors 167,992 36,499
413,309 358,050

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 10,106 96,789

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 2,338 4,007
Between one and five years - 2,338
2,338 6,345

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
14,300 Ordinary £0.01 143 143

CHALVINGTON COMMUNICATIONS LIMITED (REGISTERED NUMBER: 04068378)

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

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2024 and 31 October 2023:

2024 2023
£    £   
M Baker and Mrs L V Baker
Balance outstanding at start of year (4,603 ) (2,743 )
Amounts repaid 4,603 (1,860 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (4,603 )

Miss C M Baker
Balance outstanding at start of year 420 220
Amounts advanced - 200
Amounts repaid (420 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 420