Company registration number 09680755 (England and Wales)
CHESTER LE STREET HEALTH LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
CHESTER LE STREET HEALTH LIMITED
COMPANY INFORMATION
Directors
Mr P Dodds
Mrs R Hutchinson
Dr EL Sheard
Dr S Coates
Rev MP Bell
Mr R Bowron
(Appointed 14 July 2025)
Company number
09680755
Registered office
RMT Accountants & Business Advisors Ltd
Gosforth Park Avenue
Newcastle upon Tyne
England
NE12 8EG
Accountants
RMT Accountants & Business Advisors Ltd
Gosforth Park Avenue
Newcastle upon Tyne
NE12 8EG
Business address
c/o Bridge End Surgery
Bridge End Surgery
Picktree Lane
Chester Le Street
County Durham
DH3 3SL
Bankers
NatWest
Gateshead Metrocentre
103 Cameron Walk
Metrocentre
Gateshead
NE11 9GA
CHESTER LE STREET HEALTH LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
CHESTER LE STREET HEALTH LIMITED
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
574
1,131
Current assets
Debtors
5
496,268
222,723
Cash at bank and in hand
756,718
866,807
1,252,986
1,089,530
Creditors: amounts falling due within one year
6
(1,202,423)
(1,040,973)
Net current assets
50,563
48,557
Total assets less current liabilities
51,137
49,688
Provisions for liabilities
(76)
(215)
Net assets
51,061
49,473
Capital and reserves
Called up share capital
7
-
0
-
0
Profit and loss reserves
51,061
49,473
Total equity
51,061
49,473

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on
02 October 2025
02 October 2025
and are signed on its behalf by:
Mr P Dodds
Director
Company registration number 09680755 (England and Wales)
CHESTER LE STREET HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Chester le Street Health Limited is a private company limited by shares incorporated in England and Wales. The registered office is RMT Accountants & Business Advisors Ltd, Gosforth Park Avenue, Newcastle upon Tyne, England, NE12 8EG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for services net of trade discounts.

Revenue is recognised when the services are delivered to clients, in line with the client agreement and the entitlement to income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment
33% straight line
1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.5
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with the bank.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

CHESTER LE STREET HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Total
6
6
3
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
564
1,140
Deferred tax
Origination and reversal of timing differences
(139)
(207)
Total tax charge
425
933
CHESTER LE STREET HEALTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
4
Tangible fixed assets
Computer equipment
£
Cost
At 1 April 2024 and 31 March 2025
8,660
Depreciation
At 1 April 2024
7,529
Depreciation charged in the year
557
At 31 March 2025
8,086
Carrying amount
At 31 March 2025
574
At 31 March 2024
1,131
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
451,846
138,525
Prepayments and accrued income
44,422
84,198
496,268
222,723
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
564
1,140
Deferred income
310,110
477,076
Accruals and deferred income
891,749
562,757
1,202,423
1,040,973
7
Called up share capital
2025
2024
Ordinary share capital
£
£
1 Ordinary of 1p each
-
-
-
-
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