REGISTERED NUMBER: 12465462 (England and Wales)

Unaudited Financial Statements

for the Period

1st March 2025 to 31st October 2025

for

Chester Technologies Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs T Banerji

P K Banerji

REGISTERED OFFICE:

Sovereign House, 155 High Street

Aldershot

Hampshire

GU11 1TT

REGISTERED NUMBER:

12465462 (England and Wales)

ACCOUNTANTS:

Whiteleys

Chartered Certified Accountants

Sovereign House

155 High Street

Aldershot

Hampshire

GU11 1TT

CURRENT ASSETS

Debtors

6

2,453

466

Cash at bank

-

14,738

2,453

15,204

CREDITORS

Amounts falling due within one year

7

1,411

2,658

NET CURRENT ASSETS

1,042

12,546

TOTAL ASSETS LESS CURRENT LIABILITIES

1,042

12,546

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

942

12,446

SHAREHOLDERS' FUNDS

1,042

12,546

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st October 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 1st November 2025 and were signed on its behalf by:

P K Banerji - Director

1.	STATUTORY INFORMATION

Chester Technologies Ltd 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 (£).

The principal place of business is Sandilands, 5 Gorse Hill Lane, Virginia Water, Surrey.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity.

Tangible fixed assets

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

Computer equipment

-

33% on cost

On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in profit or loss.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2025 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st March 2025

1,303

Disposals

(1,303

)

At 31st October 2025

-

DEPRECIATION

At 1st March 2025

1,303

Eliminated on disposal

(1,303

)

At 31st October 2025

-

NET BOOK VALUE

At 31st October 2025

-

At 28th February 2025

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Other debtors

2,453

466

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade creditors

1,411

-

Taxation and social security

-

2,532

Other creditors

-

126

1,411

2,658

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31st October 2025 and the year ended 28th February 2025:

2025

2025

£

£

P K Banerji and Mrs T Banerji

Balance outstanding at start of period

-

-

Amounts advanced

1,756

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

1,756

-