CHG_Foods_Ltd_31_Jul_2025_companies_house_set_of

Company registration number:

SC738177

CHG Foods Ltd

Unaudited Filleted Financial Statements for the year ended

31 July 2025

CHG Foods Ltd

Report to the board of directors on the preparation of the unaudited statutory financial statements of CHG Foods Ltd

Year ended

31 July 2025

As described on the statement of financial position, the Board of Directors of

CHG Foods Ltd

are responsible for the preparation of the

financial statements

for the year ended

31 July 2025

, which comprise the income statement, statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

NKA Chartered Certified Accountants

4 Lynedoch Place

Glasgow

G3 6AB

United Kingdom

CHG Foods Ltd

Statement of Financial Position

31 July 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	65,404		38,014
Current assets
Stocks		10,170		6,520
Debtors	6	1,943		8,830
Cash at bank and in hand		78,057		67,716
		90,170		83,066
Creditors: amounts falling due within one year	7	(50,770	)	(57,074	)
Net current assets		39,400		25,992
Total assets less current liabilities		104,804		64,006
Capital and reserves
Called up share capital		100		100
Profit and loss account		104,704		63,906
Shareholders funds		104,804		64,006

For the year ending

31 July 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The 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 directors acknowledge their responsibilities for complying with the requirements of the Act 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.

In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.

These

financial statements

were approved by the board of directors and authorised for issue on

28 April 2026

, and are signed on behalf of the board by:



Cailin Jiang	Zhuo He Chen
Director	Director

Company registration number:

SC738177

CHG Foods Ltd

Notes to the Financial Statements

Year ended

31 July 2025

1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is

55 Inverlochy Crescent

,

Gasgow

,

G33 5ES

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

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

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery	15% straight line
Office equipment	15% straight line
Fixtures and fittings	15% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

4 Average number of employees

The average number of persons employed by the company during the year was

18

(2024:

11.00

).

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 August 2024	44,722
Additions	38,932
At 31 July 2025	83,654
Depreciation
At 1 August 2024	6,708
Charge	11,542
At 31 July 2025	18,250
Carrying amount
At 31 July 2025	65,404
At 31 July 2024	38,014

6 Debtors

	2025	2024
	£	£
Trade debtors	1,943	3,140
Other debtors	-	5,690
	1,943	8,830

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	17,383	19,134
Taxation and social security	12,280	8,490
Other creditors	21,107	29,450
	50,770	57,074