Registered number
07214485
CHOHAN BIRMINGHAM LTD
Filleted Accounts
30 April 2025
CHOHAN BIRMINGHAM LTD
Registered number: 07214485
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 9,474 9,973
Current assets
Stocks 47,675 48,925
Cash at bank and in hand 76,335 83,276
124,010 132,201
Creditors: amounts falling due within one year 4 (8,496) (8,317)
Net current assets 115,514 123,884
Total assets less current liabilities 124,988 133,857
Creditors: amounts falling due after more than one year 5 (85,309) (97,415)
Net assets 39,679 36,442
Capital and reserves
Called up share capital 30 30
Profit and loss account 39,649 36,412
Shareholders' funds 39,679 36,442
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Sohail Fazal Chohan
Director
Approved by the board on 15 August 2025
CHOHAN BIRMINGHAM LTD
Notes to the Accounts
for the year ended 30 April 2025
1 Accounting policies
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
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 20 years
Fixtures, fittings, tools and equipment over 20 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 3 3
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2024 15,215
At 30 April 2025 15,215
Depreciation
At 1 May 2024 5,242
Charge for the year 499
At 30 April 2025 5,741
Net book value
At 30 April 2025 9,474
At 30 April 2024 9,973
4 Creditors: amounts falling due within one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 420 1,139
Taxation and social security costs 5,517 7,178
Other creditors 2,559 -
8,496 8,317
5 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 7,309 13,415
Other creditors 78,000 84,000
85,309 97,415
6 Other information
CHOHAN BIRMINGHAM LTD is a private company limited by shares and incorporated in England. Its registered office is:
223 Soho Road
Handsworth
Birmingham
B21 9RY
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