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Registered Number: 03132802
England and Wales
CHAI AND CHAI LIMITED
Filleted Accounts
Period of accounts Start date: 01 May 2024 End date: 30 April 2025

Chai and Chai Limited Contents Page For the year ended 30 April 2025
Company information | 1
Accountants' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Chai and Chai Limited Company Information For the year ended 30 April 2025
Director | Benjamin Woosam Chai
Registered Number | 03132802
Registered Office | 6 The Metro Centre St Johns Road Isleworth TW7 6NJ
Accountants | Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN
1

Chai and Chai Limited Accountants' Report For the year ended 30 April 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 April 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Ingle & Company limited 30 April 2025 .................................................... Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN 20 February 2026 2

Chai and Chai Limited Statement of Financial Position As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,931,622 |  | 2,127,160
|  | 1,931,622 |  | 2,127,160
Current assets |  |  |
Debtors | 4 | 1,466 |  | 1,000
Cash at bank and in hand |  | 17,936 |  | 52,894
|  | 19,402 |  | 53,894
Creditors: amount falling due within one year | 5 | (598,464) |  | (1,257,899)
Net current assets |  | (579,062) |  | (1,204,005)
Total assets less current liabilities |  | 1,352,560 |  | 923,155
Creditors: amount falling due after more than one year | 6 | (1,477,109) |  | (1,084,268)
Net assets |  | (124,549) |  | (161,113)
Capital and reserves |  |  |
Called up share capital |  | 2,000 |  | 2,000
Profit and loss account |  | (126,549) |  | (163,113)
Shareholders' funds |  | (124,549) |  | (161,113)
For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 20 February 2026 and were signed by:
------------------------------- Benjamin Woosam Chai Director
3

Chai and Chai Limited Notes to the Financial Statements For the year ended 30 April 2025
General Information Chai and Chai Limited is a private company, limited by shares, registered in England and Wales, registration number 03132802, registration address 6 The Metro Centre, St Johns Road, Isleworth, TW7 6NJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 0 Reducing Balance
Computer Equipment | 15% Reducing Balance
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 May 2024 | 2,123,574 |  | 7,000 |  | 2,130,574
Additions | - |  | - |  | -
Disposals | (195,000) |  | - |  | (195,000)
At 30 April 2025 | 1,928,574 |  | 7,000 |  | 1,935,574
Depreciation
At 01 May 2024 | - |  | 3,414 |  | 3,414
Charge for year | - |  | 538 |  | 538
On disposals | - |  | - |  | -
At 30 April 2025 | - |  | 3,952 |  | 3,952
Net book values
Closing balance as at 30 April 2025 | 1,928,574 |  | 3,048 |  | 1,931,622
Opening balance as at 01 May 2024 | 2,123,574 |  | 3,586 |  | 2,127,160
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 1,000 |  | 1,000
PAYE & Social Security | 466 |  | 0
| 1,466 |  | 1,000
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 67,440 |  | 0
Bank Loans & Overdrafts | 160,809 |  | 160,809
Corporation Tax | 5,579 |  | 0
PAYE & Social Security | 0 |  | 1,027
Accrued Expenses | 2,750 |  | 750
Other Creditors | 19,200 |  | 4,700
Directors' Current Accounts | 342,686 |  | 1,090,613
| 598,464 |  | 1,257,899
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 1,477,109 |  | 1,084,268
| 1,477,109 |  | 1,084,268
4