CHAR MAUSUM LIMITED


Directors	Jubayer Alom
	Mohammed Mehbub Alom Choudhury
	Rafiquzzaman Choudhury
	Aleya Yasmin


Company Secretary	Rafiquzzaman Choudhury


Registered Address	Station Road End
	Stannington
	Morpeth
	NE61 6DR


Registered Number	06425192 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		78,454		78,454
Tangible assets	4		60,494		63,861
			138,948		142,315
Current assets
Stocks	5	4,920		4,880
Debtors		2,000		2,000
Cash at bank and on hand		94,228		62,507
		101,148		69,387
Creditors amounts falling due within one year	6	(113,154)		(79,725)
Net current assets (liabilities)			(12,006)		(10,338)
Total assets less current liabilities			126,942		131,977
Creditors amounts falling due after one year	7		(14,078)		(24,629)
Net assets			112,864		107,348
Capital and reserves
Called up share capital			100		100
Profit and loss account			112,764		107,248
Shareholders' funds			112,864		107,348

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 21 July 2025, and are signed on its behalf by:

Jubayer Alom
Director

Mohammed Mehbub Alom Choudhury
Director

Rafiquzzaman Choudhury
Director

Registered Company No. 06425192

CHAR MAUSUM LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Goodwill
	Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	15
	Vehicles	15

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	15		15

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	78,454	78,454
At 31 March 25	78,454	78,454
Net book value
At 31 March 25	78,454	78,454
At 31 March 24	78,454	78,454

4.	Tangible fixed assets

	Land & buildings	Vehicles	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 April 24	41,411	20,460	68,329	130,200
At 31 March 25	41,411	20,460	68,329	130,200
Depreciation and impairment
At 01 April 24	-	18,516	47,823	66,339
Charge for year	-	291	3,076	3,367
At 31 March 25	-	18,807	50,899	69,706
Net book value
At 31 March 25	41,411	1,653	17,430	60,494
At 31 March 24	41,411	1,944	20,506	63,861

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	4,920	4,880
Total	4,920	4,880

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	45,281	16,302
Taxation and social security	67,575	61,521
Other creditors	298	1,902
Total	113,154	79,725


	Creditors: Amount falling with in one year: Director's Loan Account 297 Corporation Tax 19,575 Vat Payable 19,651 Other Creditors 12,290 Paye and Nic Payable 28,349

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	14,078	24,629
Total	14,078	24,629