Company registration number 07234169 (England and Wales)
Cheerbrook Food Limited
Unaudited Financial Statements
For the year ended 31 July 2025
Cheerbrook Food Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
Cheerbrook Food Limited
Balance sheet
As at 31 July 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
200,776
218,222
Current assets
Stocks
73,955
80,103
Debtors
4
1,104,039
1,024,653
Cash at bank and in hand
717,405
573,696
1,895,399
1,678,452
Creditors: amounts falling due within one year
5
(261,279)
(211,324)
Net current assets
1,634,120
1,467,128
Total assets less current liabilities
1,834,896
1,685,350
Provisions for liabilities
(39,560)
(44,770)
Net assets
1,795,336
1,640,580
Capital and reserves
Called up share capital
6
2
2
Profit and loss reserves
1,795,334
1,640,578
Total equity
1,795,336
1,640,580
Cheerbrook Food Limited
Balance sheet (continued)
As at 31 July 2025
31 July 2025
- 2 -

For the financial year ended 31 July 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 director acknowledges her 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 27 March 2026
Mrs S A Shufflebotham
Director
Company registration number 07234169 (England and Wales)
Cheerbrook Food Limited
Notes to the financial statements
For the year ended 31 July 2025
- 3 -
1
Accounting policies
Company information

Cheerbrook Food Limited is a private company limited by shares incorporated in England and Wales. The registered office is 17 Alvaston Business Park, Middlewich Road, Nantwich, Cheshire, CW5 6PF. The trading address is Cheerbrook Farm, Newcastle Road, Nantwich, Cheshire, CW5 7EL.

1.1
Basis of preparation

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
Revenue

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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on despatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
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:

Leasehold improvements
10% straight line
Plant and machinery
15% reducing balance

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.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Cheerbrook Food Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.6
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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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.

1.7
Retirement benefits

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

2
Employees

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

2025
2024
Number
Number
Total
62
69
Cheerbrook Food Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
- 5 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 August 2024
170,352
394,934
565,286
Additions
23,000
5,950
28,950
At 31 July 2025
193,352
400,884
594,236
Depreciation and impairment
At 1 August 2024
141,306
205,758
347,064
Depreciation charged in the year
17,413
28,983
46,396
At 31 July 2025
158,719
234,741
393,460
Carrying amount
At 31 July 2025
34,633
166,143
200,776
At 31 July 2024
29,046
189,176
218,222
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,537
247
Other debtors
1,102,502
1,024,406
1,104,039
1,024,653

Other debtors includes amounts due from SLD (Hatherton) Limited, a company controlled by the director and shareholder, of £1,089,798 (202 4 - £1,014,906).

5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
114,551
109,351
Taxation and social security
97,239
52,197
Other creditors
49,489
49,776
261,279
211,324
Cheerbrook Food Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
- 6 -
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A share of £1 each
1
1
1
1
Ordinary B share of £1 each
1
1
1
1
2
2
2
2
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