REGISTERED NUMBER: SC473729 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CHEDE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs G Berry

R Healey Jnr

R Healey (Snr)

SECRETARY:

Mrs S Healey

REGISTERED OFFICE:

Arran House

15D Skye Road

Prestwick

KA9 2TA

REGISTERED NUMBER:

SC473729 (Scotland)

ACCOUNTANTS:

Robert J Hart & Company

Chartered Accountants

Arran House

15D Skye Road

Prestwick

Ayrshire

KA9 2TA

FIXED ASSETS

Tangible assets

4

251,795

258,130

Investments

5

312,000

312,000

563,795

570,130

CURRENT ASSETS

Cash at bank

2,033

2,033

CREDITORS

Amounts falling due within one year

6

297,585

297,586

NET CURRENT LIABILITIES

(295,552

)

(295,553

)

TOTAL ASSETS LESS CURRENT LIABILITIES

268,243

274,577

CAPITAL AND RESERVES

Called up share capital

312,100

312,100

Retained earnings

(43,857

)

(37,523

)

268,243

274,577

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

Mrs G Berry - Director

1.	STATUTORY INFORMATION

Chede Ltd is a private company, limited by shares , registered in Scotland. 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.

Preparation of consolidated financial statements

The financial statements contain information about Chede Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

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

Land and buildings - 2% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 April 2024

and 31 March 2025

316,724

DEPRECIATION

At 1 April 2024

58,594

Charge for year

6,335

At 31 March 2025

64,929

NET BOOK VALUE

At 31 March 2025

251,795

At 31 March 2024

258,130

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 April 2024

and 31 March 2025

312,000

NET BOOK VALUE

At 31 March 2025

312,000

At 31 March 2024

312,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed to group undertakings

55,600

55,600

Other creditors

241,985

241,986

297,585

297,586

7.	RELATED PARTY DISCLOSURES

There is a loan balance due to a subsidiary company of £55,600 (2024 - £55,600). This loan is interest free with no fixed repayment terms..