Company Registration No. 03980397 (England and Wales)
CGH Technology Ltd
Unaudited accounts
for the year ended 30 April 2025
CGH Technology Ltd
Unaudited accounts
Contents
CGH Technology Ltd
Company Information
for the year ended 30 April 2025
Directors
Paul Richard Gillgrass
Michael James Cowley
Secretary
Michael James Cowley
Company Number
03980397 (England and Wales)
Registered Office
PERSEVERANCE MILLS
HUDDERSFIELD ROAD
MIRFIELD
WEST YORKSHIRE
WF14 9DL
ENGLAND
CGH Technology Ltd
Statement of financial position
as at 30 April 2025
Cash at bank and in hand
49,416
51,348
Creditors: amounts falling due within one year
(124,358)
(133,787)
Net current assets
65,488
72,649
Total assets less current liabilities
65,488
76,749
Creditors: amounts falling due after more than one year
(833)
(10,833)
Called up share capital
1,000
1,000
Profit and loss account
63,655
64,916
Shareholders' funds
64,655
65,916
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2025 and were signed on its behalf by
Paul Richard Gillgrass
Director
Company Registration No. 03980397
CGH Technology Ltd
Notes to the Accounts
for the year ended 30 April 2025
CGH Technology Ltd is a private company, limited by shares, registered in England and Wales, registration number 03980397. The registered office is PERSEVERANCE MILLS, HUDDERSFIELD ROAD, MIRFIELD, WEST YORKSHIRE, WF14 9DL, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Sales are shown excluding VAT and net of discounts.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Motor vehicles
25% straight line
Fixtures & fittings
20% straight line
Computer equipment
20% straight line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation and are written off over the estimated life of the asset.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
CGH Technology Ltd
Notes to the Accounts
for the year ended 30 April 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Intangible fixed assets
Goodwill
The shares in Techserv (North West) Limited were sold in the year at their written down value - i.e. £4,100.
Amounts falling due within one year
Accrued income and prepayments
880
1,821
Other debtors
137,806
145,826
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
10,000
10,000
Trade creditors
101,193
110,303
Amounts owed to group undertakings and other participating interests
-
4,100
Taxes and social security
2,479
858
Other creditors
7,804
5,188
CGH Technology Ltd
Notes to the Accounts
for the year ended 30 April 2025
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Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
The company operates a defined contribution scheme on behalf of it's employees.
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Overdrawn current account
11,378
-
970
10,408
Overdrawn current account
99,906
-
480
99,426
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Average number of employees
During the year the average number of employees was 3 (2024: 3).