Chew Valley Property and Maintenance Limited

Registered number

13323647

Filleted Accounts

30 April 2025

Chew Valley Property and Maintenance Limited
Registered number:		13323647
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		508,185			152,065

Current assets
Debtors	4	49,955			62,318
Cash at bank and in hand		300,997			412,791
		350,952			475,109

Creditors: amounts falling due within one year	5	(128,756)			(237,778)

Net current assets			222,196			237,331

Total assets less current liabilities			730,381			389,396

Creditors: amounts falling due after more than one year	6		(358,126)			(100,031)

Provisions for liabilities			(18,287)			(28,892)

Net assets			353,968			260,473

Capital and reserves
Called up share capital			100			100
Profit and loss account			353,868			260,373

Shareholder's funds			353,968			260,473

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




C P J Evans
Director
Approved by the board on 25 September 2025

Chew Valley Property and Maintenance Limited
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 is recognised when thge service has been completed.

	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	4 years straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, 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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			6		6

3	Tangible fixed assets
		Land and buildings		Plant and machinery		Total
£			£		£
	Cost
	At 1 May 2024	-		226,783		226,783
	Additions	411,938		1,169		413,107
	At 30 April 2025	411,938		227,952		639,890

	Depreciation
	At 1 May 2024	-		74,718		74,718
	Charge for the year	-		56,987		56,987
	At 30 April 2025	-		131,705		131,705

	Net book value
	At 30 April 2025	411,938		96,247		508,185
	At 30 April 2024	-		152,065		152,065

4	Debtors			2025		2024
£					£

	Trade debtors			713		13,076
	Other debtors			49,242		49,242
				49,955		62,318

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

	Obligations under finance lease and hire purchase contracts			8,074		-
	Trade creditors			31,260		47,712
	Taxation and social security costs			86,390		187,034
	Other creditors			3,032		3,032
				128,756		237,778

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

	Obligations under finance lease and hire purchase contracts			33,963		45,000
	Other creditors			324,163		55,031
				358,126		100,031


7	Related party transactions

	At the year end the company owed the director £67,874 (2024 : £55,031).


8	Controlling party

	The ultimate controlling party is the director who owns 100% of the issued share capital.


9	Other information

	Chew Valley Property and Maintenance Limited is a private company limited by shares and incorporated in England. Its registered office is:
	25 Derricke Road
	Stockwood
	Bristol
	BS14 8NW