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REGISTERED NUMBER: 00150830 (England and Wales)








Unaudited Financial Statements

for the Year Ended 28 February 2025

for

C H Munday Limited

C H Munday Limited (Registered number: 00150830)

Contents of the Financial Statements
for the Year Ended 28 February 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C H Munday Limited

Company Information
for the Year Ended 28 February 2025







DIRECTORS: I C Munday
Mrs S M Munday
C J Munday





SECRETARY: Mrs S M Munday





REGISTERED OFFICE: Rosemary Cottage
Churt Road
Headley
Bordon
Hampshire
GU35 8SS





REGISTERED NUMBER: 00150830 (England and Wales)





ACCOUNTANTS: Lane Monnington Welton
Chartered Accountants
Riverside View
Basing Road
Old Basing
Basingstoke
Hampshire
RG24 7AL

C H Munday Limited (Registered number: 00150830)

Balance Sheet
28 February 2025

28.2.25 29.2.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 9,221 5,679
9,221 5,679

CURRENT ASSETS
Stocks 16,906 18,804
Debtors 6 28,413 60,202
Cash at bank 69,661 30,273
114,980 109,279
CREDITORS
Amounts falling due within one year 7 43,673 37,981
NET CURRENT ASSETS 71,307 71,298
TOTAL ASSETS LESS CURRENT
LIABILITIES

80,528

76,977

CREDITORS
Amounts falling due after more than one
year

8

(1,000

)

(1,000

)

PROVISIONS FOR LIABILITIES 9 (1,751 ) (1,078 )
NET ASSETS 77,777 74,899

CAPITAL AND RESERVES
Called up share capital 10 20,005 20,005
Retained earnings 57,772 54,894
SHAREHOLDERS' FUNDS 77,777 74,899

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

C H Munday Limited (Registered number: 00150830)

Balance Sheet - continued
28 February 2025


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 18 March 2025 and were signed on its behalf by:





Mrs S M Munday - Director


C H Munday Limited (Registered number: 00150830)

Notes to the Financial Statements
for the Year Ended 28 February 2025


1. STATUTORY INFORMATION

C H Munday 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.

Turnover
Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the risks and rewards of ownership of goods have been transferred to the customer. The risks and rewards of ownership of goods are deemed to have been transferred when the goods are shipped to, or are picked up by, the customer

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 & trademarks are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% on cost
Fixtures and fittings - 20% on cost
Office equipment - 25% on cost

Stocks
Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete or sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than the cost.

Financial instruments
Debtors and creditors payable/receivable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.


C H Munday Limited (Registered number: 00150830)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025


2. ACCOUNTING POLICIES - continued
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, adjusted for indexation where applicable.

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.

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.

Impairment
Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Patents &
Goodwill trademarks Totals
£    £    £   
COST
At 1 March 2024
and 28 February 2025 27,000 1,000 28,000
AMORTISATION
At 1 March 2024
and 28 February 2025 27,000 1,000 28,000
NET BOOK VALUE
At 28 February 2025 - - -
At 29 February 2024 - - -

C H Munday Limited (Registered number: 00150830)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025


5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Office
property fittings equipment Totals
£    £    £    £   
COST
At 1 March 2024 26,626 6,265 15,720 48,611
Additions - 545 7,911 8,456
Disposals - (233 ) (8,118 ) (8,351 )
At 28 February 2025 26,626 6,577 15,513 48,716
DEPRECIATION
At 1 March 2024 26,626 4,425 11,881 42,932
Charge for year - 623 3,403 4,026
Eliminated on disposal - (233 ) (7,230 ) (7,463 )
At 28 February 2025 26,626 4,815 8,054 39,495
NET BOOK VALUE
At 28 February 2025 - 1,762 7,459 9,221
At 29 February 2024 - 1,840 3,839 5,679

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade debtors 28,113 51,918
Other debtors 300 8,284
28,413 60,202

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade creditors 25,554 24,213
Taxation and social security 10,164 8,479
Other creditors 7,955 5,289
43,673 37,981

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.25 29.2.24
£    £   
Other creditors 1,000 1,000

9. PROVISIONS FOR LIABILITIES
28.2.25 29.2.24
£    £   
Deferred tax 1,751 1,078

C H Munday Limited (Registered number: 00150830)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025


9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 March 2024 1,078
Accelerated capital allowances 673
Balance at 28 February 2025 1,751

10. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 28.2.25 29.2.24
value: £    £   
20,005 Ordinary £1 20,005 20,005