REGISTERED NUMBER: 10722903 (England and Wales)

CHE Online Limited

Unaudited Financial Statements

for the Period 1st January 2024 to 31st March 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

Mr M A Fernandez

Mr S M Bahl

Registered office:

Wyastone Business Park

Wyastone Leys

Ganarew

Monmouth

NP25 3SR

Registered number:

10722903 (England and Wales)

Accountants:

Wilson Stevens

Accountants

4th Floor

100 Fenchurch Street

London

EC3M 5JD

Fixed assets

Intangible assets

4

15,431

26,841

Tangible assets

5

27,471

8,296

42,902

35,137

Current assets

Debtors

6

14,758

47,980

Cash at bank and in hand

727,527

718,584

742,285

766,564

Creditors

Amounts falling due within one year

7

419,873

460,539

Net current assets

322,412

306,025

Total assets less current liabilities

365,314

341,162

Creditors

Amounts falling due after more than one year

8

(4,167

)

(16,663

)

Provisions for liabilities

(2,074

)

(2,074

)

Net assets

359,073

322,425

Capital and reserves

Called up share capital

200

200

Retained earnings

358,873

322,225

359,073

322,425

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12th December 2025 and were signed on its behalf by:

Mr M A Fernandez - Director

1.	Statutory information

CHE Online 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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Recorded lectures are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

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

Fixtures and fittings

-

4 years straight line

Website

-

straight line over 3 years

Taxation

Taxation for the period comprises current and deferred 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 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 period was 3 (2023 - 3 ) .

4.	Intangible fixed assets

Recorded

lectures

£

Cost

At 1st January 2024

66,237

Additions

459

At 31st March 2025

66,696

Amortisation

At 1st January 2024

39,396

Amortisation for period

11,869

At 31st March 2025

51,265

Net book value

At 31st March 2025

15,431

At 31st December 2023

26,841

5.	Tangible fixed assets

Fixtures

and

fittings

Website

Totals

£

£

£

Cost

At 1st January 2024

15,116

13,750

28,866

Additions

4,473

28,766

33,239

At 31st March 2025

19,589

42,516

62,105

Depreciation

At 1st January 2024

6,820

13,750

20,570

Charge for period

4,476

9,588

14,064

At 31st March 2025

11,296

23,338

34,634

Net book value

At 31st March 2025

8,293

19,178

27,471

At 31st December 2023

8,296

-

8,296

6.

Debtors: amounts falling due within one year

2025

2023

£

£

Trade debtors

3,144

3,868

Other debtors

11,614

44,112

14,758

47,980

7.

Creditors: amounts falling due within one year

2025

2023

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

53,185

113,602

Taxation and social security

14,646

14,639

Other creditors

342,042

322,298

419,873

460,539

8.

Creditors: amounts falling due after more than one year

2025

2023

£

£

Bank loans

4,167

16,663