REGISTERED NUMBER: 04696525 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Chillway Express Specials Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G S Rai

Mr G S Bachra

Mrs S K Rai

Mrs G Bachra

REGISTERED OFFICE:

Brunel House

11 The Promenade

Clifton

Bristol

BS8 3NG

REGISTERED NUMBER:

04696525 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Tangible assets

4

525,507

474,150

CURRENT ASSETS

Debtors

5

980,877

728,368

Cash at bank and in hand

153,591

49,324

1,134,468

777,692

CREDITORS

Amounts falling due within one year

6

425,590

303,543

NET CURRENT ASSETS

708,878

474,149

TOTAL ASSETS LESS CURRENT LIABILITIES

1,234,385

948,299

CREDITORS

Amounts falling due after more than one year

7

(155,688

)

(178,881

)

PROVISIONS FOR LIABILITIES

8

(68,036

)

(55,151

)

NET ASSETS

1,010,661

714,267

CAPITAL AND RESERVES

Called up share capital

9

150

150

Retained earnings

10

1,010,511

714,117

SHAREHOLDERS' FUNDS

1,010,661

714,267

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

Mr G S Bachra - Director

Mr G S Rai - Director

1.	STATUTORY INFORMATION

Chillway Express Specials Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

straight line over period of lease

Plant and machinery

-

15% on reducing balance basis

Fixtures and fittings

-

15% on reducing balance basis

Motor vehicles

-

25% on reducing balance basis

Computer equipment

-

33.33% on reducing balance basis

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Short

Plant and

property

leasehold

machinery

£

£

£

COST

At 1 October 2024

251,799

13,963

11,503

Additions

-

-

-

Disposals

-

-

-

At 30 September 2025

251,799

13,963

11,503

DEPRECIATION

At 1 October 2024

-

13,194

7,700

Charge for year

-

126

571

Eliminated on disposal

-

-

-

At 30 September 2025

-

13,320

8,271

NET BOOK VALUE

At 30 September 2025

251,799

643

3,232

At 30 September 2024

251,799

769

3,803

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

25,950

737,952

14,645

1,055,812

Additions

1,079

142,873

-

143,952

Disposals

-

(77,587

)

-

(77,587

)

At 30 September 2025

27,029

803,238

14,645

1,122,177

DEPRECIATION

At 1 October 2024

22,031

524,549

14,188

581,662

Charge for year

749

69,674

152

71,272

Eliminated on disposal

-

(56,264

)

-

(56,264

)

At 30 September 2025

22,780

537,959

14,340

596,670

NET BOOK VALUE

At 30 September 2025

4,249

265,279

305

525,507

At 30 September 2024

3,919

213,403

457

474,150

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2024

and 30 September 2025

19,500

DEPRECIATION

At 1 October 2024

11,502

Charge for year

1,999

At 30 September 2025

13,501

NET BOOK VALUE

At 30 September 2025

5,999

At 30 September 2024

7,998

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

730,200

428,020

Intercompany loan 3GS (Midlands) Ltd

245,067

282,867

Prepayments

5,610

17,481

980,877

728,368

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

24,832

-

Hire purchase contracts

4,890

4,890

Trade creditors

10,728

22,862

Other Creditors

6,960

2,331

Corporation Tax

116,147

41,486

Social security and other taxes

120,288

86,507

Directors' loan accounts

132,820

131,820

Accrued expenses

8,925

13,647

425,590

303,543

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Unit mortgage

144,790

152,804

Bank loans - 2-5 years

8,779

19,068

Hire purchase contracts

2,119

7,009

155,688

178,881

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

68,036

55,151

Deferred

tax

£

Balance at 1 October 2024

55,151

Provided during year

12,885

Balance at 30 September 2025

68,036

9.	CALLED UP SHARE CAPITAL

Shareholder Share Class Balance (£)

Mr G Bachra A 50

Mr G Rai C 50

Mrs G Bachra D 25

Mrs S Rai B 25

10.

RESERVES

Retained

earnings

£

At 1 October 2024

714,117

Profit for the year

384,344

Dividends

(87,950

)

At 30 September 2025

1,010,511

11.	RELATED PARTY DISCLOSURES