REGISTERED NUMBER: 12968266 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

CHOMP AND CHEW LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Goldberg

C I Stone

REGISTERED OFFICE:

Unit 4 Wynnes Business Park

Upper Buskwood Farm

Hope Under Dinmore

Hereford

HR6 0PX

REGISTERED NUMBER:

12968266 (England and Wales)

ACCOUNTANTS:

Cole & Co

4 The Sheepcote

Monks Orchard

Lumber Lane, Lugwardine

Hereford

Herefordshire

HR1 4AG

FIXED ASSETS

Tangible assets

4

6,800

-

CURRENT ASSETS

Stocks

23,769

19,342

Debtors

5

88,786

66,431

Cash at bank

56,200

25,410

168,755

111,183

CREDITORS

Amounts falling due within one year

6

(46,581

)

(19,166

)

NET CURRENT ASSETS

122,174

92,017

TOTAL ASSETS LESS CURRENT LIABILITIES

128,974

92,017

PROVISIONS FOR LIABILITIES

(1,700

)

-

NET ASSETS

127,274

92,017

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

127,273

92,016

SHAREHOLDERS' FUNDS

127,274

92,017

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

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

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 2 September 2025 and were signed on its behalf by:

C I Stone - Director

1.	STATUTORY INFORMATION

Chomp And Chew Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The

Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There have been no material departures from Financial Reporting Standard 102 1A.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

HIRE PURCHASE AND LEASING COMMITMENTS

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

6,800

At 31 May 2025

6,800

NET BOOK VALUE

At 31 May 2025

6,800

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,282

2,075

Other debtors

82,030

63,380

VAT

-

545

Prepayments and accrued income

4,474

431

88,786

66,431

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

33,640

12,009

Tax

9,853

6,257

VAT

40

-

Other creditors

1,848

-

Accruals and deferred income

1,200

-

Accrued expenses

-

900

46,581

19,166

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary Shares

£1

1

1

The share capital in Chomp & Chew Limited was bought by Simply Holdings Limited on 15 September 2023.