Company registration number 12321604 (England and Wales)
CH CONVENIENCE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MAY 2025
PAGES FOR FILING WITH REGISTRAR
CH CONVENIENCE LIMITED
COMPANY INFORMATION
Director
Mr S Mahal
Company number
12321604
Registered office
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
CH CONVENIENCE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
CH CONVENIENCE LIMITED
BALANCE SHEET
AS AT 29 MAY 2025
29 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
8,963
11,441
Current assets
Stocks
51,497
30,675
Debtors
4
5,496
18,194
Cash at bank and in hand
4,880
12,705
61,873
61,574
Creditors: amounts falling due within one year
5
(65,093)
(66,676)
Net current liabilities
(3,220)
(5,102)
Total assets less current liabilities
5,743
6,339
Provisions for liabilities
6
(2,065)
(2,860)
Net assets
3,678
3,479
Capital and reserves
Called up share capital
7
404
404
Profit and loss reserves
3,274
3,075
Total equity
3,678
3,479

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 29 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 3 December 2025
Mr S Mahal
Director
Company registration number 12321604 (England and Wales)
CH CONVENIENCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MAY 2025
- 2 -
1
Accounting policies
Company information

CH Convenience Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Oakley, Kidderminster Road, Droitwich, Worcestershire, WR9 9AY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on reducing balance
Motor vehicles
20% on reducing balance
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

CH CONVENIENCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 MAY 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
8
8
CH CONVENIENCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 MAY 2025
- 4 -
3
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 30 May 2024 and 29 May 2025
8,967
13,300
22,267
Depreciation and impairment
At 30 May 2024
5,185
5,641
10,826
Depreciation charged in the year
946
1,532
2,478
At 29 May 2025
6,131
7,173
13,304
Carrying amount
At 29 May 2025
2,836
6,127
8,963
At 29 May 2024
3,782
7,659
11,441
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
5,496
18,194
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
7,072
12,144
Taxation and social security
37,580
44,137
Other creditors
20,441
10,395
65,093
66,676
6
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
2,065
2,860
CH CONVENIENCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 MAY 2025
- 5 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
404
134
404
134
Ordinary B of £1 each
0
2
-
0
2
Ordinary C of £1 each
0
2
-
0
2
Ordinary D of £1 each
0
133
-
0
133
Ordinary E of £1 each
0
133
-
0
133
404
404
404
404

During the year, the company underwent a share reorganisation.

The company passed an ordinary resolution by reclassifying 2 Ordinary B £1 shares into 2 Ordinary A £1 shares, 2 Ordinary C £1 shares into 2 Ordinary A £1 shares, 133 Ordinary D £1 shares into 133 Ordinary A £1 shares and 133 Ordinary E £1 shares into 133 Ordinary A £1 shares. The rights and privileges attached to these shares remain unaltered.

8
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Loan account
-
18,194
13,252
(25,950)
5,496
18,194
13,252
(25,950)
5,496

The director's loan account was repaid within nine months of the year end.

9
Ultimate controlling party

The ultimate controlling party is Mr S Mahal.

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