2023-09-012024-08-312024-08-31false12547904Cheshire Commercial Repairs 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Cheshire Commercial Repairs Ltd

Registered Number
12547904
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

Cheshire Commercial Repairs Ltd
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

Trueman, Max Benjamin

Registered Address

26 Thorn Tree Drive
Crewe
CW1 4UA

Registered Number

12547904 (England and Wales)
Cheshire Commercial Repairs Ltd
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Called up share capital not paid11
Fixed assets
Intangible assets34,0006,000
Tangible assets458,28034,518
62,28040,518
Current assets
Debtors98,04561,956
Cash at bank and on hand48,84519,602
146,89081,558
Creditors amounts falling due within one year(44,209)(27,432)
Net current assets (liabilities)102,68254,127
Total assets less current liabilities164,96294,645
Creditors amounts falling due after one year(50,777)(22,779)
Provisions for liabilities(11,073)(6,558)
Net assets103,11265,308
Capital and reserves
Called up share capital11
Profit and loss account103,11165,307
Shareholders' funds103,11265,308
The financial statements were approved and authorised for issue by the Director on 28 May 2025, and are signed on its behalf by:
Trueman, Max Benjamin
Director
Registered Company No. 12547904
Cheshire Commercial Repairs Ltd
Notes to the Financial Statements
for the year ended 31 August 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20242023
Average number of employees during the year21
3.Intangible assets

Total

£
Cost or valuation
At 01 September 2310,000
At 31 August 2410,000
Amortisation and impairment
At 01 September 234,000
Charge for year2,000
At 31 August 246,000
Net book value
At 31 August 244,000
At 31 August 236,000
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 2345,490
Additions54,512
Disposals(16,485)
At 31 August 2483,516
Depreciation and impairment
At 01 September 2310,972
Charge for year15,954
On disposals(1,689)
At 31 August 2425,236
Net book value
At 31 August 2458,280
At 31 August 2334,518