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CH&A LIMITED

Registered Number
07305570
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

CH&A LIMITED
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | Katie Campbell
| Malcolm Campbell

Registered Address | 32 Tennyson Avenue
| Chesterfield
| S40 4SP

Registered Number | 07305570 (England and Wales)

CH&A LIMITED
Statement of Financial Position
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 202,500 |  |  |  | 172,500
Tangible assets | 4 |  |  | 467,050 |  |  |  | 369,513
|  |  |  | 669,550 |  |  |  | 542,013
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 31,245 |  |  |  | 17,962 |  |
Debtors | 6 | 530,025 |  |  |  | 436,794 |  |
Cash at bank and on hand |  | 78,426 |  |  |  | 43,692 |  |
|  | 639,696 |  |  |  | 498,448 |  |
Creditors amounts falling due within one year | 7 | (471,008) |  |  |  | (185,500) |  |
Net current assets (liabilities) |  |  |  | 168,688 |  |  |  | 312,948
Total assets less current liabilities |  |  |  | 838,238 |  |  |  | 854,961
Creditors amounts falling due after one year | 8 |  |  | (409,464) |  |  |  | (511,831)
Provisions for liabilities | 9 |  |  | (100,897) |  |  |  | (60,055)
Net assets |  |  |  | 327,877 |  |  |  | 283,075
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 327,876 |  |  |  | 283,074
Shareholders' funds |  |  |  | 327,877 |  |  |  | 283,075

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 February 2026, and are signed on its behalf by:
Katie Campbell Director
Malcolm Campbell Director Registered Company No. 07305570

CH&A LIMITED
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

| Basis of preparation
--- | ---
| The financial statements have been prepared on the historical cost basis.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling, which is the functional currency of the entity.

| Going concern
--- | ---
| The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

| Revenue from sale of goods
--- | ---
| The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 20
| Plant and machinery | 10 |  | -
| Fixtures and fittings | 15 |  | -
| Vehicles | 20 |  | -
| Office Equipment | 15 |  | -

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

| Stocks and work in progress
--- | ---
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 11 |  | 12

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 November 24 | 600,000 |  | 600,000
| At 31 October 25 | 600,000 |  | 600,000
| Amortisation and impairment
| At 01 November 24 | 427,500 |  | 427,500
| Charge for year | (30,000) |  | (30,000)
| At 31 October 25 | 397,500 |  | 397,500
| Net book value
| At 31 October 25 | 202,500 |  | 202,500
| At 31 October 24 | 172,500 |  | 172,500

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 24 | 59,367 |  | 312,154 |  | 65,037 |  | 118,013 |  | 25,758 |  | 580,329
| Additions | - |  | 55,814 |  | 94,320 |  | 562 |  | 161 |  | 150,857
| At 31 October 25 | 59,367 |  | 367,968 |  | 159,357 |  | 118,575 |  | 25,919 |  | 731,186
| Depreciation and impairment
| At 01 November 24 | 5,937 |  | 103,803 |  | 28,961 |  | 61,600 |  | 10,515 |  | 210,816
| Charge for year | 2,968 |  | 26,417 |  | 13,078 |  | 8,546 |  | 2,311 |  | 53,320
| At 31 October 25 | 8,905 |  | 130,220 |  | 42,039 |  | 70,146 |  | 12,826 |  | 264,136
| Net book value
| At 31 October 25 | 50,462 |  | 237,748 |  | 117,318 |  | 48,429 |  | 13,093 |  | 467,050
| At 31 October 24 | 53,430 |  | 208,351 |  | 36,076 |  | 56,413 |  | 15,243 |  | 369,513

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 31,245 |  | 17,962
| Total | 31,245 |  | 17,962

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 6,184 |  | 3,767
| Amounts owed by group undertakings | 521,684 |  | 428,684
| Prepayments and accrued income | 2,157 |  | 4,343
| Total | 530,025 |  | 436,794

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 6,148 |  | 15,442
| Bank borrowings and overdrafts | 29,713 |  | -
| Amounts owed to related parties | 309,661 |  | 130,239
| Finance lease and HP contracts | 82,869 |  | -
| Other creditors | 32,596 |  | 24,791
| Accrued liabilities and deferred income | 10,021 |  | 15,028
| Total | 471,008 |  | 185,500

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 409,464 |  | 511,831
| Total | 409,464 |  | 511,831

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 100,897 |  | 60,055
| Total | 100,897 |  | 60,055

10. | Related party transactions
--- | ---
| During the year, the company operated a directors loan account with the directors and this loan was repayable on demand. At the year end date, the company owed the directors £81,288 (2024: £94,816).