Company registration number 13485561 (England and Wales)
CHRIS HORNE RETROFIT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
CHRIS HORNE RETROFIT LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 8
CHRIS HORNE RETROFIT LIMITED
BALANCE SHEET
AS AT 30 JUNE 2025
2025-06-30
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
100,220
152,053
Investments
4
15
10
100,235
152,063
Current assets
Debtors
5
269,962
241,000
Cash at bank and in hand
78,520
94,650
348,482
335,650
Creditors: amounts falling due within one year
6
(87,299)
(107,279)
Net current assets
261,183
228,371
Total assets less current liabilities
361,418
380,434
Creditors: amounts falling due after more than one year
7
(52,953)
(63,266)
Provisions for liabilities
(18,188)
(29,623)
Net assets
290,277
287,545
Capital and reserves
Called up share capital
8
2
2
Profit and loss reserves
290,275
287,543
Total equity
290,277
287,545
CHRIS HORNE RETROFIT LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 10 February 2026 and are signed on its behalf by:
Mr C J Horne
Director
Company registration number 13485561 (England and Wales)
CHRIS HORNE RETROFIT LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 July 2023
2
114,911
114,913
Year ended 30 June 2024:
Profit and total comprehensive income
-
229,332
229,332
Dividends
-
(56,700)
(56,700)
Balance at 30 June 2024
2
287,543
287,545
Year ended 30 June 2025:
Profit and total comprehensive income
-
74,132
74,132
Dividends
-
(71,400)
(71,400)
Balance at 30 June 2025
2
290,275
290,277
CHRIS HORNE RETROFIT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
1
Accounting policies
Company information

Chris Horne Retrofit Limited is a private company limited by shares incorporated in England and Wales. The registered office is 33 Kirkleatham Avenue, Marske by the Sea, Redcar, United Kingdom, TS11 7EN.

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

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

1.4
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
33% straight line
Computers
20% straight line
Motor vehicles
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

CHRIS HORNE RETROFIT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price.

Basic financial liabilities

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

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

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.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

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

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

CHRIS HORNE RETROFIT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 6 -
1.11
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

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

2025
2024
Number
Number
Total
6
11
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024
179,805
Disposals
(31,176)
At 30 June 2025
148,629
Depreciation and impairment
At 1 July 2024
27,752
Depreciation charged in the year
36,245
Eliminated in respect of disposals
(15,588)
At 30 June 2025
48,409
Carrying amount
At 30 June 2025
100,220
At 30 June 2024
152,053
CHRIS HORNE RETROFIT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
15
10
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 July 2024
10
Additions
5
At 30 June 2025
15
Carrying amount
At 30 June 2025
15
At 30 June 2024
10
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
269,962
241,000
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
5,504
2,518
Corporation tax
36,401
55,631
Other taxation and social security
20,942
12,270
Other creditors
24,452
36,860
87,299
107,279
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
52,953
63,266
CHRIS HORNE RETROFIT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 8 -
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2

9
Directors' transactions

Dividends totalling £71,400 (2024 - £56,700) were paid in the year in respect of shares held by the company's directors.

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