REGISTERED NUMBER: 06894267 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Headmasters Chester Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs D S Jefford

REGISTERED OFFICE:

13 Lower Bridge Street

Chester

Cheshire

CH1 1RS

REGISTERED NUMBER:

06894267 (England and Wales)

ACCOUNTANTS:

DJH Wirral & Chester Limited

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

FIXED ASSETS

Property, plant and equipment

4

228

304

CURRENT ASSETS

Inventories

1,250

1,250

Debtors

5

77,344

77,344

Cash at bank and in hand

11,961

10,461

90,555

89,055

CREDITORS

Amounts falling due within one year

6

(61,065

)

(42,848

)

NET CURRENT ASSETS

29,490

46,207

TOTAL ASSETS LESS CURRENT LIABILITIES

29,718

46,511

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

29,618

46,411

SHAREHOLDERS' FUNDS

29,718

46,511

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 December 2025 and were signed by:

Mrs D S Jefford - Director

1.	STATUTORY INFORMATION

Headmasters Chester Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The financial statements are presented in sterling, which is the functional currency of the company rounded to the nearest £1.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year is comprised of current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 3 ).

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 June 2024

and 31 May 2025

5,040

DEPRECIATION

At 1 June 2024

4,736

Charge for year

76

At 31 May 2025

4,812

NET BOOK VALUE

At 31 May 2025

228

At 31 May 2024

304

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Amounts owed by associates

77,344

77,344

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

48,649

33,084

Trade creditors

5,648

1,624

Taxation and social security

4,664

6,715

Other creditors

2,104

1,425

61,065

42,848

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

100

Ordinary

£1

100

100