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REGISTERED NUMBER: 07832553 (England and Wales)


























UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1ST JULY 2022 TO 31ST DECEMBER 2023

FOR

CAHP SALES LIMITED

CAHP SALES LIMITED (REGISTERED NUMBER: 07832553)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST JULY 2022 TO 31ST DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CAHP SALES LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1ST JULY 2022 TO 31ST DECEMBER 2023







DIRECTOR: Mr Z L Cogan





REGISTERED OFFICE: Fleming Court
Leigh Road
Eastleigh
Southampton
Hampshire
SO50 9PD





REGISTERED NUMBER: 07832553 (England and Wales)






CAHP SALES LIMITED (REGISTERED NUMBER: 07832553)

BALANCE SHEET
31ST DECEMBER 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 5 15,307 15,536
Cash at bank and in hand 208 1,563
15,515 17,099
CREDITORS
Amounts falling due within one year 6 53,873 36,657
NET CURRENT LIABILITIES (38,358 ) (19,558 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(38,358

)

(19,558

)

CREDITORS
Amounts falling due after more than one year 7 16,333 30,833
NET LIABILITIES (54,691 ) (50,391 )

CAPITAL AND RESERVES
Called up share capital 8 200 200
Retained earnings (54,891 ) (50,591 )
SHAREHOLDERS' FUNDS (54,691 ) (50,391 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17th April 2025 and were signed by:





Mr Z L Cogan - Director


CAHP SALES LIMITED (REGISTERED NUMBER: 07832553)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST JULY 2022 TO 31ST DECEMBER 2023


1. STATUTORY INFORMATION

CAHP Sales 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The director (with his associated companies) has made loans to the company that are repayable on demand. The director (with his associated companies) will not demand repayment if it would be financially detrimental to the ongoing trade of the company.

Due to this ongoing support, the director believes that it is appropriate to prepare the financial statements on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future.

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

In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Taxation
Taxation for the period 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 period 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

CAHP SALES LIMITED (REGISTERED NUMBER: 07832553)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST JULY 2022 TO 31ST DECEMBER 2023


3. ACCOUNTING POLICIES - continued

Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2022 - 1 ) .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 11,142 10,992
Other debtors 4,165 4,544
15,307 15,536

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 2,872 -
Other creditors 41,001 26,657
53,873 36,657

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 16,333 30,833

The bank loans are guaranteed by the Government (being part of the Coronavirus Bounce Back Loan Scheme).

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
200 Ordinary £1 200 200