C & S (Chirk) Limited 31/07/2025 iXBRL

Company registration number: 05874311

C & S (CHIRK) LIMITED

UNAUDITED FILLETED FINANCIAL STATEMENTS

31 July 2025

C & S (CHIRK) LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

C & S (CHIRK) LIMITED

DIRECTORS AND OTHER INFORMATION


	Director	Ms S S Carpenter


	Company number	05874311


	Registered office	Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB


	Business address	Briar Patch
		Colliery Road
		Chirk
		Clwyd
		LL14 5PB


	Accountants	Heywoods
		Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB

C & S (CHIRK) LIMITED

CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF C & S (CHIRK) LIMITED

YEAR ENDED 31ST JULY 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C & S (Chirk) Limited for the year ended 31 July 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of C & S (Chirk) Limited, as a body, in accordance with the terms of our engagement letter dated 18 May 2021. Our work has been undertaken solely to prepare for your approval the financial statements of C & S (Chirk) Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C & S (Chirk) Limited and its director as a body for our work or for this report.

It is your duty to ensure that C & S (Chirk) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C & S (Chirk) Limited. You consider that C & S (Chirk) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of C & S (Chirk) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Heywoods

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

1 October 2025

C & S (CHIRK) LIMITED

STATEMENT OF FINANCIAL POSITION

31ST JULY 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	6,697		6,808
		_______		_______
			6,697		6,808

Current assets
Stocks		25,000		23,000
Debtors	6	6,643		5,814
Cash at bank and in hand		37,880		38,528
		_______		_______
		69,523		67,342
Creditors: amounts falling due
within one year	7	( 28,960)		( 23,687)
		_______		_______
Net current assets			40,563		43,655
			_______		_______
Total assets less current liabilities			47,260		50,463


Provisions for liabilities			( 1,272)		( 1,294)

			_______		_______
Net assets			45,988		49,169
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			45,986		49,167
			_______		_______
Shareholder funds			45,988		49,169
			_______		_______

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

Director's responsibilities:

- The 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 director acknowledges their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 24 September 2025 , and are signed on behalf of the board by:

Ms S S Carpenter

Director

Company registration number: 05874311

C & S (CHIRK) LIMITED

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 31ST JULY 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 August 2023	2	42,792	42,794

Profit for the year		31,375	31,375
	_______	_______	_______
Total comprehensive income for the year	-	31,375	31,375

Dividends paid and payable		( 25,000)	( 25,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 25,000)	( 25,000)

	_______	_______	_______
At 31 July 2024 and 1 August 2024	2	49,167	49,169

Profit for the year		19,819	19,819
	_______	_______	_______
Total comprehensive income for the year	-	19,819	19,819

Dividends paid and payable		( 23,000)	( 23,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 23,000)	( 23,000)

	_______	_______	_______
At 31 July 2025	2	45,986	45,988
	_______	_______	_______

C & S (CHIRK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31ST JULY 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Countrywide House, Knights Way, Shrewsbury, Shropshire, SY1 3AB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the value of the consideration received or receivable for services supplied, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2024: 7 ).

5. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 August 2024	19,599	10,935	30,534
Additions	995	-	995
	_______	_______	_______
At 31 July 2025	20,594	10,935	31,529
	_______	_______	_______
Depreciation
At 1 August 2024	12,896	10,830	23,726
Charge for the year	1,080	26	1,106
	_______	_______	_______
At 31 July 2025	13,976	10,856	24,832
	_______	_______	_______
Carrying amount
At 31 July 2025	6,618	79	6,697
	_______	_______	_______
At 31 July 2024	6,703	105	6,808
	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Other debtors	6,643	5,814
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	18,310	9,575
Corporation tax	4,686	7,595
Social security and other taxes	718	653
Other creditors	5,246	5,864
	_______	_______
	28,960	23,687
	_______	_______

8. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Ms S S Carpenter	( 3,518)	-	2,708	( 810)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Ms S S Carpenter	( 568)	( 2,950)	-	( 3,518)
		_______	_______	_______	_______

The balance of the directors loan is shown in other creditors.