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Registered number: 07885250
Prem Chem Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Swift Accountants
Prem Chem Limited
Contents
Contents

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

Page 1
Prem Chem Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 07885250

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,242,151 |  | 1,045,765
|  |  | 1,242,151 |  | 1,045,765
CURRENT ASSETS
Debtors | 5 | 19,345 |  | - |
Cash at bank and in hand |  | 1,427 |  | 85,349 |
|  | 20,772 |  | 85,349 |
Creditors: Amounts Falling Due Within One Year | 6 | (51,948 ) |  | (175,543 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (31,176 ) |  | (90,194 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,210,975 |  | 955,571
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,118,985 ) |  | (885,905 )
NET ASSETS |  |  | 91,990 |  | 69,666
CAPITAL AND RESERVES
Called up share capital | 9 |  | 57 |  | 57
Profit and Loss Account |  |  | 91,933 |  | 69,609
SHAREHOLDERS' FUNDS |  |  | 91,990 |  | 69,666

Page 1
Page 2
Prem Chem Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 his 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

Mr Lee Shepard Director
31/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Prem Chem Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Prem Chem Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07885250 . The registered office is Swift Accountants 3 Chowley Court, Chowley Oak Business Park, Bolesworth Estates, Cheshire, CH3 9GA.
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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

Page 3
Page 4
Prem Chem Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2024: 15)
17 15
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 374,003 | 1,655,657 | 2,029,660
Additions | - | 545,896 | 545,896
As at 30 September 2025 | 374,003 | 2,201,553 | 2,575,556
Depreciation
As at 1 October 2024 | 329,065 | 654,830 | 983,895
Provided during the period | 15,000 | 334,510 | 349,510
As at 30 September 2025 | 344,065 | 989,340 | 1,333,405
Net Book Value
As at 30 September 2025 | 29,938 | 1,212,213 | 1,242,151
As at 1 October 2024 | 44,938 | 1,000,827 | 1,045,765

Page 4
Page 5
Prem Chem Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 19,345 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 121,546
Bank loans and overdrafts | 2,374 |  | 698
Other creditors | 9,611 |  | 20,343
Taxation and social security | 39,962 |  | 32,956
| 51,948 |  | 175,543

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 103,201 |  | -
Bank loans | 6,667 |  | 16,104
Hire Purchase 12 - VFS FINANCIAL | 114,615 |  | -
Hire Purchase 2 - VFS finance | 27,228 |  | 45,247
Hire Purchase 3 - Close Brothers | 189,655 |  | 190,989
Hire Purchase 4 - Haydock | 43,326 |  | 57,768
Hire Purchase 13 - Cambridge & Counties | 114,606 |  | -
Hire Purchase 6 - Metro | - |  | 10,875
Hire Purchase 14 - BPCE Es Liimited | 77,923 |  | -
NLS Hire Loan | 59,000 |  | 54,000
Hire Purchase 8 | 141,405 |  | 186,062
Hire Purchase 9 | 212,643 |  | 281,609
Hire Purchase 10 | 28,716 |  | 43,251
| 1,118,985 |  | 885,905

Page 5
Page 6
Prem Chem Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | -
Later than one year and not later than five years | 103,201 |  | -
| 103,201 |  | -
| 103,201 |  | -

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 57 |  | 57

Page 6