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REGISTERED NUMBER: 07071622 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CHEETHAM JACKSON LTD

CHEETHAM JACKSON LTD (REGISTERED NUMBER: 07071622)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHEETHAM JACKSON LTD

COMPANY INFORMATION
for the Year Ended 31 March 2025







DIRECTORS: S J Jackson
Ms N J Jones





REGISTERED OFFICE: 23 Market Street
Chorley
Lancashire
PR7 2SY





REGISTERED NUMBER: 07071622 (England and Wales)





ACCOUNTANTS: Studholme-Bell Limited
Chartered Accountants
& Business Advisors
Vantage House
3 East Terrace Business Park
Euxton Lane, Euxton
Chorley
Lancashire
PR7 6TB

CHEETHAM JACKSON LTD (REGISTERED NUMBER: 07071622)

BALANCE SHEET
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 337 450
Tangible assets 6 426,947 493,946
427,284 494,396

CURRENT ASSETS
Debtors 7 1,143,880 1,086,780
Cash at bank 2,102,378 729,875
3,246,258 1,816,655
CREDITORS
Amounts falling due within one year 8 1,294,206 1,029,502
NET CURRENT ASSETS 1,952,052 787,153
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,379,336

1,281,549

CREDITORS
Amounts falling due after more than one
year

9

-

(1,284

)

PROVISIONS FOR LIABILITIES 10 (46,541 ) (52,775 )
NET ASSETS 2,332,795 1,227,490

CAPITAL AND RESERVES
Called up share capital 139 139
Share premium 137,471 137,471
Retained earnings 2,195,185 1,089,880
SHAREHOLDERS' FUNDS 2,332,795 1,227,490

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

CHEETHAM JACKSON LTD (REGISTERED NUMBER: 07071622)

BALANCE SHEET - continued
31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2025 and were signed on its behalf by:





S J Jackson - Director


CHEETHAM JACKSON LTD (REGISTERED NUMBER: 07071622)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

Cheetham Jackson Ltd 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. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with FRS102 Section 1A for small entities. There were no material departures from that standard.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The principle accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year and have also been consistently applied within the same accounts.

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Turnover
Turnover shown in the profit and loss account represents revenue recognised by the company in respect of services supplied during the year, exclusive of trade discounts.

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.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on reducing balance

Deferred taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

CHEETHAM JACKSON LTD (REGISTERED NUMBER: 07071622)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025


3. ACCOUNTING POLICIES - continued

Employee benefits
Short term employee benefits, including holiday pay, are recognised as an expense in the profit and loss account in the period in which they are incurred.

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.

Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 71 (2024 - 75 ) .

5. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 April 2024
and 31 March 2025 24,018
AMORTISATION
At 1 April 2024 23,568
Amortisation for year 113
At 31 March 2025 23,681
NET BOOK VALUE
At 31 March 2025 337
At 31 March 2024 450

CHEETHAM JACKSON LTD (REGISTERED NUMBER: 07071622)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025


6. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 183,430 36,659 779,843 999,932
Additions 23,735 - - 23,735
Disposals - (31,159 ) - (31,159 )
At 31 March 2025 207,165 5,500 779,843 992,508
DEPRECIATION
At 1 April 2024 68,635 18,903 418,448 505,986
Charge for year 20,211 360 54,209 74,780
Eliminated on disposal - (15,205 ) - (15,205 )
At 31 March 2025 88,846 4,058 472,657 565,561
NET BOOK VALUE
At 31 March 2025 118,319 1,442 307,186 426,947
At 31 March 2024 114,795 17,756 361,395 493,946

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2024 31,159
Disposals (31,159 )
At 31 March 2025 -
DEPRECIATION
At 1 April 2024 15,205
Eliminated on disposal (15,205 )
At 31 March 2025 -
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 15,954

CHEETHAM JACKSON LTD (REGISTERED NUMBER: 07071622)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 590,396 578,689
Amounts owed by associates 391,014 482,871
Other debtors 91,247 25,220
Prepayments and accrued income 71,223 -
1,143,880 1,086,780

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts - 5,432
Trade creditors 3,371 30,747
Tax 760,137 326,521
Social security and other taxes 136,217 131,643
Other creditors 195,597 364,962
Accruals and deferred income 198,884 170,197
1,294,206 1,029,502

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts - 1,284

10. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 46,541 52,775

Deferred
tax
£   
Balance at 1 April 2024 52,775
Credit to Income Statement during year (6,234 )
Balance at 31 March 2025 46,541

11. RELATED PARTY DISCLOSURES

Cheetham Jackson JV LLP
An LLP under common control.
Included in other debtors is a balance due from Cheetham Jackson JV LLP of £421,403 (2024: £482,871).