Registration number: 04622076

Chiltern Building Products Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Chiltern Building Products Ltd

Balance Sheet

as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,222,914	1,252,877
Investments	5	100	100
		1,223,014	1,252,977
Current assets
Stocks		290,536	310,893
Debtors	6	845,452	573,941
Cash at bank and in hand		1,318,372	1,576,776
		2,454,360	2,461,610
Creditors: Amounts falling due within one year	7	(1,246,006)	(1,357,123)
Net current assets		1,208,354	1,104,487
Total assets less current liabilities		2,431,368	2,357,464
Provisions for liabilities		(26,230)	(29,934)
Net assets		2,405,138	2,327,530
Capital and reserves
Allotted, called up and fully paid share capital		677	677
Capital redemption reserve		323	323
Profit and loss account		2,404,138	2,326,530
Shareholders' funds		2,405,138	2,327,530

 

Registration number: 04622076

Chiltern Building Products Ltd

Balance Sheet

as at 31 March 2025 (continued)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 19 September 2025 and signed on its behalf by:
 

......................................... Mr E B McMullan Director

Chiltern Building Products Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025

1	General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 04622076.

The address of its registered office is:
Hargrave House
50 Bunyan Road
Kempston
Bedford
Bedfordshire
MK42 8HL

The principal place of business is:
Barker Lane
Chesterfield
Derbyshire
S40 1EQ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A – ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Chiltern Building Products Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have been transferred to the buyer.

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost (or deemed cost), less any accumulated depreciation and accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Chiltern Building Products Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	- 2% per annum on a straight line basis
Leasehold property improvements	- Straight line over the life of the lease
Plant and machinery	- 25% per annum on a straight line basis
Fixtures, fittings and equipment	- 25% per annum on a straight line basis
Motor vehicles	- 25% per annum on a straight line basis

Investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if their fair value can be measured reliably.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Leases

Rentals in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

Defined contribution pension obligation

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions are charged to the profit and loss account.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 35 (2024 - 37).

Chiltern Building Products Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

4	Tangible assets

	Land and buildings £	Fixtures, fittings and equipment  £	Motor vehicles  £	Plant and machinery  £	Total £
Cost
At 1 April 2024	1,306,083	52,382	64,054	334,453	1,756,972
Additions	10,919	-	23,989	-	34,908
Disposals	-	-	(23,679)	-	(23,679)
At 31 March 2025	1,317,002	52,382	64,364	334,453	1,768,201
Depreciation
At 1 April 2024	120,986	52,382	47,671	283,056	504,095
Charge for the year	26,231	-	12,141	26,499	64,871
Eliminated on disposal	-	-	(23,679)	-	(23,679)
At 31 March 2025	147,217	52,382	36,133	309,555	545,287
Net book value
At 31 March 2025	1,169,785	-	28,231	24,898	1,222,914
At 31 March 2024	1,185,097	-	16,383	51,397	1,252,877

Chiltern Building Products Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

5	Investments

	2025 £	2024 £
Shares in group undertakings and participating interests	100	100