C & H ESHER LIMITED - Filleted accounts

Registered number

10029832

C & H ESHER LIMITED

Unaudited Filleted Accounts

31 March 2025

C & H ESHER LIMITED
Registered number:		10029832
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		2,389,453			2,389,453
Tangible assets	4		1,756,467			1,756,063
			4,145,920			4,145,516

Current assets
Stocks		316,345			320,680
Debtors	5	226,570			203,028
Cash at bank and in hand		328,561			337,651
		871,476			861,359

Creditors: amounts falling due within one year	6	(954,406)			(948,211)

Net current liabilities			(82,930)			(86,852)

Total assets less current liabilities			4,062,990			4,058,664

Creditors: amounts falling due after more than one year	7		(3,727,196)			(3,727,196)

Provisions for liabilities			(3,797)			(3,696)


Net assets			331,997			327,772

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			330,997			326,772

Shareholders' funds			331,997			327,772

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.



M R PATEL
Director
Approved by the board on 27 August 2025

C & H ESHER LIMITED
Notes to the Accounts
for the year ended 31 March 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 when the service has been performed.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Freehold land	Not depreciated
	Freehold buildings	evenly over 100 years
	Fixtures, fittings and equipment	evenly over 5 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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	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 charged to profit and loss in the period in which they are paid.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			12		14


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2024					2,389,453
	At 31 March 2025					2,389,453

	Amortisation
	At 31 March 2025					-

	Net book value
	At 31 March 2025					2,389,453
	At 31 March 2024					2,389,453

	No amortisation has been provided on the cost of the goodwill as the directors are of the opinion that no impairment has taken place during the year or since the year-end.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2024	1,741,277		62,418		1,803,695
	Additions	-		4,327		4,327
	At 31 March 2025	1,741,277		66,745		1,808,022

	Depreciation
	At 1 April 2024	-		47,632		47,632
	Charge for the year	-		3,923		3,923
	At 31 March 2025	-		51,555		51,555

	Net book value
	At 31 March 2025	1,741,277		15,190		1,756,467
	At 31 March 2024	1,741,277		14,786		1,756,063

	The land values are estimated to be 66.6% of the cost of the land and buildings. Depreciation of the buildings over 100 years is not significant and therefore none has been provided.


5	Debtors			2025		2024
£					£

	Trade debtors			164,572		143,049
	VAT refunds			61,998		59,979
				226,570		203,028


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			310,483		353,837
	Corporation tax			1,017		(243)
	Other taxes and social security costs			14,383		11,709
	Other creditors			628,523		582,908
				954,406		948,211


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Director's loan			1,127,196		1,127,196
	Anmik Limited loan			2,600,000		2,600,000
				3,727,196		3,727,196


8	Related party transactions

	Interest has been provided at 8.65% per annum on a loan from a director and on a loan from a company controlled by other directors.


9	Controlling party

	Throughout this and the previous period the company has been under the control of Anmik Limited which is under the control of Mr M R Patel and Mr A Patel.


10	Other information

	C & H ESHER LIMITED is a private company limited by shares and incorporated in England. Its registered office is Dawes Court House, Dawes Court, High Street, Esher, KT10 9QD.