2023-07-012024-06-302024-06-30false12042935CHAAHK LIMITED2024-12-0626400falseiso4217:GBPxbrli:pure120429352023-07-01120429352024-06-30120429352023-07-012024-06-30120429352022-07-01120429352023-06-30120429352022-07-012023-06-3012042935bus:SmallEntities2023-07-012024-06-3012042935bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3012042935bus:FullAccounts2023-07-012024-06-3012042935bus:PrivateLimitedCompanyLtd2023-07-012024-06-3012042935core:WithinOneYear2024-06-3012042935core:AfterOneYear2024-06-3012042935core:WithinOneYear2023-06-3012042935core:AfterOneYear2023-06-3012042935core:ShareCapital2024-06-3012042935core:SharePremium2024-06-3012042935core:RevaluationReserve2024-06-3012042935core:OtherReservesSubtotal2024-06-3012042935core:RetainedEarningsAccumulatedLosses2024-06-3012042935core:ShareCapital2023-06-3012042935core:SharePremium2023-06-3012042935core:RevaluationReserve2023-06-3012042935core:OtherReservesSubtotal2023-06-3012042935core:RetainedEarningsAccumulatedLosses2023-06-3012042935core:LandBuildings2024-06-3012042935core:PlantMachinery2024-06-3012042935core:Vehicles2024-06-3012042935core:FurnitureFittings2024-06-3012042935core:OfficeEquipment2024-06-3012042935core:NetGoodwill2024-06-3012042935core:IntangibleAssetsOtherThanGoodwill2024-06-3012042935core:ListedExchangeTraded2024-06-3012042935core:UnlistedNon-exchangeTraded2024-06-3012042935core:LandBuildings2023-06-3012042935core:PlantMachinery2023-06-3012042935core:Vehicles2023-06-3012042935core:FurnitureFittings2023-06-3012042935core:OfficeEquipment2023-06-3012042935core:NetGoodwill2023-06-3012042935core:IntangibleAssetsOtherThanGoodwill2023-06-3012042935core:ListedExchangeTraded2023-06-3012042935core:UnlistedNon-exchangeTraded2023-06-3012042935core:LandBuildings2023-07-012024-06-3012042935core:PlantMachinery2023-07-012024-06-3012042935core:Vehicles2023-07-012024-06-3012042935core:FurnitureFittings2023-07-012024-06-3012042935core:OfficeEquipment2023-07-012024-06-3012042935core:NetGoodwill2023-07-012024-06-3012042935core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3012042935core:ListedExchangeTraded2023-07-012024-06-3012042935core:UnlistedNon-exchangeTraded2023-07-012024-06-3012042935core:MoreThanFiveYears2023-07-012024-06-3012042935core:Non-currentFinancialInstruments2024-06-3012042935core:Non-currentFinancialInstruments2023-06-3012042935dpl:CostSales2023-07-012024-06-3012042935dpl:DistributionCosts2023-07-012024-06-3012042935core:LandBuildings2023-07-012024-06-3012042935core:PlantMachinery2023-07-012024-06-3012042935core:Vehicles2023-07-012024-06-3012042935core:FurnitureFittings2023-07-012024-06-3012042935core:OfficeEquipment2023-07-012024-06-3012042935dpl:AdministrativeExpenses2023-07-012024-06-3012042935core:NetGoodwill2023-07-012024-06-3012042935core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3012042935dpl:GroupUndertakings2023-07-012024-06-3012042935dpl:ParticipatingInterests2023-07-012024-06-3012042935dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3012042935core:ListedExchangeTraded2023-07-012024-06-3012042935dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3012042935core:UnlistedNon-exchangeTraded2023-07-012024-06-3012042935dpl:CostSales2022-07-012023-06-3012042935dpl:DistributionCosts2022-07-012023-06-3012042935core:LandBuildings2022-07-012023-06-3012042935core:PlantMachinery2022-07-012023-06-3012042935core:Vehicles2022-07-012023-06-3012042935core:FurnitureFittings2022-07-012023-06-3012042935core:OfficeEquipment2022-07-012023-06-3012042935dpl:AdministrativeExpenses2022-07-012023-06-3012042935core:NetGoodwill2022-07-012023-06-3012042935core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3012042935dpl:GroupUndertakings2022-07-012023-06-3012042935dpl:ParticipatingInterests2022-07-012023-06-3012042935dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3012042935core:ListedExchangeTraded2022-07-012023-06-3012042935dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3012042935core:UnlistedNon-exchangeTraded2022-07-012023-06-3012042935core:NetGoodwill2024-06-3012042935core:IntangibleAssetsOtherThanGoodwill2024-06-3012042935core:LandBuildings2024-06-3012042935core:PlantMachinery2024-06-3012042935core:Vehicles2024-06-3012042935core:FurnitureFittings2024-06-3012042935core:OfficeEquipment2024-06-3012042935core:AfterOneYear2024-06-3012042935core:WithinOneYear2024-06-3012042935core:ListedExchangeTraded2024-06-3012042935core:UnlistedNon-exchangeTraded2024-06-3012042935core:ShareCapital2024-06-3012042935core:SharePremium2024-06-3012042935core:RevaluationReserve2024-06-3012042935core:OtherReservesSubtotal2024-06-3012042935core:RetainedEarningsAccumulatedLosses2024-06-3012042935core:NetGoodwill2023-06-3012042935core:IntangibleAssetsOtherThanGoodwill2023-06-3012042935core:LandBuildings2023-06-3012042935core:PlantMachinery2023-06-3012042935core:Vehicles2023-06-3012042935core:FurnitureFittings2023-06-3012042935core:OfficeEquipment2023-06-3012042935core:AfterOneYear2023-06-3012042935core:WithinOneYear2023-06-3012042935core:ListedExchangeTraded2023-06-3012042935core:UnlistedNon-exchangeTraded2023-06-3012042935core:ShareCapital2023-06-3012042935core:SharePremium2023-06-3012042935core:RevaluationReserve2023-06-3012042935core:OtherReservesSubtotal2023-06-3012042935core:RetainedEarningsAccumulatedLosses2023-06-3012042935core:NetGoodwill2022-07-0112042935core:IntangibleAssetsOtherThanGoodwill2022-07-0112042935core:LandBuildings2022-07-0112042935core:PlantMachinery2022-07-0112042935core:Vehicles2022-07-0112042935core:FurnitureFittings2022-07-0112042935core:OfficeEquipment2022-07-0112042935core:AfterOneYear2022-07-0112042935core:WithinOneYear2022-07-0112042935core:ListedExchangeTraded2022-07-0112042935core:UnlistedNon-exchangeTraded2022-07-0112042935core:ShareCapital2022-07-0112042935core:SharePremium2022-07-0112042935core:RevaluationReserve2022-07-0112042935core:OtherReservesSubtotal2022-07-0112042935core:RetainedEarningsAccumulatedLosses2022-07-0112042935core:AfterOneYear2023-07-012024-06-3012042935core:WithinOneYear2023-07-012024-06-3012042935core:Non-currentFinancialInstrumentscore:CostValuation2023-07-012024-06-3012042935core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-012024-06-3012042935core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-012024-06-3012042935core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-012024-06-3012042935core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-012024-06-3012042935core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-012024-06-3012042935core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3012042935core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3012042935core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3012042935core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3012042935core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3012042935core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3012042935core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3012042935core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3012042935core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3012042935core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3012042935core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3012042935core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3012042935core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3012042935core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3012042935core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3012042935core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3012042935core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3012042935core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3012042935core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3012042935core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3012042935core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3012042935bus:Director12023-07-012024-06-3012042935bus:Director22023-07-012024-06-30120429351bus:Director12023-07-01120429351bus:Director12023-07-012024-06-30120429351bus:Director12024-06-30120429352bus:Director22023-07-01120429352bus:Director22023-07-012024-06-30120429352bus:Director22024-06-30120429352023-07-01120429352023-07-012024-06-30120429352024-06-30

CHAAHK LIMITED

Registered Number
12042935
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

CHAAHK LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

NILSSON, Hjalmar
WILSON, Trevor, Dr

Company Secretary

WILSONS (COMPANY SECRETARIES) LIMITED

Registered Address

Alexandra House
St Johns Street
Salisbury
SP1 2SB

Registered Number

12042935 (England and Wales)
CHAAHK LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Current assets
Stocks32,085-
Debtors417,198200
Cash at bank and on hand4,1805,273
23,4635,473
Creditors amounts falling due within one year5(7,613)(4,419)
Net current assets (liabilities)15,8501,054
Total assets less current liabilities15,8501,054
Creditors amounts falling due after one year6(16,500)(16,500)
Net assets(650)(15,446)
Capital and reserves
Called up share capital200200
Profit and loss account(850)(15,646)
Shareholders' funds(650)(15,446)
The financial statements were approved and authorised for issue by the Board of Directors on 6 December 2024, and are signed on its behalf by:
NILSSON, Hjalmar
Director
WILSON, Trevor, Dr
Director

Registered Company No. 12042935
CHAAHK LIMITED
Notes to the Financial Statements
for the year ended 30 June 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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.
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 year00
3.Stocks

2024

2023

££
Other stocks2,085-
Total2,085-
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables16,998-
Other debtors200200
Total17,198200
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts5-
Taxation and social security3,614-
Other creditors2,6812,619
Accrued liabilities and deferred income1,3131,800
Total7,6134,419
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts16,50016,500
Total16,50016,500
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
NILSSON, Hjalmar10000100
WILSON, Trevor, Dr10000100
20000200