Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-27falsefalse2023-09-01Head office centreThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.11truefalse 13615479 2023-09-01 2024-08-31 13615479 2022-09-01 2023-08-31 13615479 2024-08-31 13615479 2023-08-31 13615479 c:Director1 2023-09-01 2024-08-31 13615479 d:CurrentFinancialInstruments 2024-08-31 13615479 d:CurrentFinancialInstruments 2023-08-31 13615479 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 13615479 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 13615479 d:ShareCapital 2024-08-31 13615479 d:ShareCapital 2023-08-31 13615479 d:RetainedEarningsAccumulatedLosses 2024-08-31 13615479 d:RetainedEarningsAccumulatedLosses 2023-08-31 13615479 c:FRS102 2023-09-01 2024-08-31 13615479 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 13615479 c:FullAccounts 2023-09-01 2024-08-31 13615479 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 13615479 2 2023-09-01 2024-08-31 13615479 6 2023-09-01 2024-08-31 13615479 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 13615479









CHS GROUP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

 
CHS GROUP LIMITED
REGISTERED NUMBER: 13615479

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
9,040,000
9,040,000

  
9,040,000
9,040,000

Current assets
  

Cash at bank and in hand
  
-
10,500

Creditors: amounts falling due within one year
 5 
-
(2,247)

Net current assets
  
 
 
-
 
 
8,253

Total assets less current liabilities
  
9,040,000
9,048,253

  

Net assets
  
9,040,000
9,048,253


Capital and reserves
  

Called up share capital 
  
9,040,000
9,040,000

Profit and loss account
  
-
8,253

  
9,040,000
9,048,253


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
 
Page 1

 
CHS GROUP LIMITED
REGISTERED NUMBER: 13615479
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 May 2025.




M Payne
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
CHS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

The Company is a private Company limited by shares and incorporated in England and Wales. The address of its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including the director, during the year was 1 (2023 - 1).

Page 3

 
CHS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 September 2023
9,040,000



At 31 August 2024
9,040,000





5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
-
2,247


 
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