REGISTERED NUMBER: 09067540 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

C Hergest Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss B Jones

REGISTERED OFFICE:

28 High Street

Aberdare

RCT

CF44 7AA

REGISTERED NUMBER:

09067540 (England and Wales)

ACCOUNTANTS:

C Hergest Ltd

AAT Licensed Accountant

28 High Street

Aberdare

RCT

CF44 7AA

FIXED ASSETS

Intangible assets

4

135,000

135,000

Tangible assets

5

6,957

11,324

141,957

146,324

CURRENT ASSETS

Stocks

20,815

16,650

Debtors

6

63,748

54,471

Cash at bank and in hand

159,615

156,765

244,178

227,886

CREDITORS

Amounts falling due within one year

7

105,947

113,794

NET CURRENT ASSETS

138,231

114,092

TOTAL ASSETS LESS CURRENT LIABILITIES

280,188

260,416

CREDITORS

Amounts falling due after more than one year

8

2,500

5,000

NET ASSETS

277,688

255,416

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9

277,588

255,316

SHAREHOLDERS' FUNDS

277,688

255,416

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 January 2026 and were signed by:

Miss B Jones - Director

1.	STATUTORY INFORMATION

C Hergest 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.

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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

150,000

AMORTISATION

At 1 July 2024

and 30 June 2025

15,000

NET BOOK VALUE

At 30 June 2025

135,000

At 30 June 2024

135,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 July 2024

30,106

Disposals

(3,273

)

At 30 June 2025

26,833

DEPRECIATION

At 1 July 2024

18,782

Charge for year

3,278

Eliminated on disposal

(2,184

)

At 30 June 2025

19,876

NET BOOK VALUE

At 30 June 2025

6,957

At 30 June 2024

11,324

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

56,043

52,905

Prepayments

7,705

1,566

63,748

54,471

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Tax

9,910

9,163

Social security and other taxes

841

669

VAT

7,215

8,472

Directors' current accounts

44,340

52,502

Accrued expenses

43,641

42,988

105,947

113,794

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans - 1-2 years

2,500

2,500

Bank loans - 2-5 years

-

2,500

2,500

5,000

9.

RESERVES

Retained

earnings

£

At 1 July 2024

255,316

Profit for the year

37,272

Dividends

(15,000

)

At 30 June 2025

277,588