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Registered number: 06290763
CHT Enterprises Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
CHT Enterprises Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
CHT Enterprises Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 06290763

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 13,579 |  | 17,752
|  |  | 13,579 |  | 17,752
CURRENT ASSETS
Debtors | 5 | 9,161 |  | 15,454 |
Cash at bank and in hand |  | 8,670 |  | 10,827 |
|  | 17,831 |  | 26,281 |
Creditors: Amounts Falling Due Within One Year | 6 | (36,518 ) |  | (57,245 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (18,687 ) |  | (30,964 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (5,108 ) |  | (13,212 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (7,344 )
NET LIABILITIES |  |  | (5,108 ) |  | (20,556 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | (5,109 ) |  | (20,557 )
SHAREHOLDERS' FUNDS |  |  | (5,108) |  | (20,556)

Page 1
Page 2
CHT Enterprises Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs R Packer Director
18 March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
CHT Enterprises Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
CHT Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06290763 . The registered office is Court Hill Centre, Court Hill, Wantage, Oxfordshire, OX12 9NE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover represents amounts receivable for accommodation and catering services net of VAT. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% straight line
Fixtures & Fittings | 25% straight line
Computer Equipment | 33.33% straight line

Page 3
Page 4
CHT Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 7)
6 7
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 4,959 | 38,191 | 3,410 | 46,560
Additions | - | 2,850 | - | 2,850
As at 30 June 2025 | 4,959 | 41,041 | 3,410 | 49,410

...CONTINUED
Page 4
Page 5
CHT Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Depreciation
As at 1 July 2024 | 4,957 | 20,441 | 3,410 | 28,808
Provided during the period | - | 7,023 | - | 7,023
As at 30 June 2025 | 4,957 | 27,464 | 3,410 | 35,831
Net Book Value
As at 30 June 2025 | 2 | 13,577 | - | 13,579
As at 1 July 2024 | 2 | 17,750 | - | 17,752

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,976 |  | 15,453
Deferred tax current asset | 1,184 |  | -
Called up share capital not paid | 1 |  | 1
| 9,161 |  | 15,454

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 2,130
Bank loans and overdrafts | 7,320 |  | 8,471
Other loans | 4,000 |  | 8,000
Other taxes and social security | 499 |  | 329
VAT | 5,571 |  | 4,617
Net wages | 1,375 |  | -
Other creditors | 4,654 |  | 4,653
Accruals and deferred income | 1,890 |  | 1,850
Other grants | 11,209 |  | 27,195
| 36,518 |  | 57,245

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 7,344

Page 5
Page 6
CHT Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 7,320 |  | 8,471
Other loans | 4,000 |  | 8,000
| 11,320 |  | 16,471

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | - |  | 7,344

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 1 |  | 1
Amount of Allotted, Called Up Share Capital | 1 |  | 1

Page 6