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Registered Number: 05996632
England and Wales

 

 

 

CHESTER LOCKSMITHS LTD



Abridged Accounts
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 98,618    125,609 
98,618    125,609 
Current assets      
Stocks 3,000    3,000 
Debtors 154,824    37,874 
Cash at bank and in hand 85,460    167,992 
243,284    208,866 
Creditors: amount falling due within one year (51,375)   (49,510)
Net current assets 191,909    159,356 
 
Total assets less current liabilities 290,527    284,965 
Provisions for liabilities (24,851)   (27,634)
Net assets 265,676    257,331 
 

Capital and reserves
     
Called up share capital 100    1 
Profit and loss account 265,576    257,330 
Shareholders' funds 265,676    257,331 
 


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 01 July 2025 and were signed by:


-------------------------------
Nigel Kelly
Director
1
General Information
Chester Locksmiths Ltd is a private company, limited by shares, registered in England and Wales, registration number 05996632, registration address 20 St Christophers Close, Upton, Chester, CH2 1EJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 5% Straight Line
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £   £
At 01 December 2023 26,800    74,265    89,583    9,693    3,777    204,118 
Additions          
Disposals          
At 30 November 2024 26,800    74,265    89,583    9,693    3,777    204,118 
Depreciation
At 01 December 2023 3,797    41,440    20,529    8,966    3,777    78,509 
Charge for year 1,340    8,206    17,264    181      26,991 
On disposals          
At 30 November 2024 5,137    49,646    37,793    9,147    3,777    105,500 
Net book values
Closing balance as at 30 November 2024 21,663    24,619    51,790    546      98,618 
Opening balance as at 01 December 2023 23,003    32,825    69,054    727      125,609 


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