REGISTERED NUMBER: 03256960 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

CHILTERN MAINS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

Mrs H K Harvey

K A Harvey

P P J Harvey

Secretary:

Mrs H K Harvey

Registered office:

Hillfoot Cottage

2 Chinnor Hill

Chinnor

Oxfordshire

OX39 4BA

Registered number:

03256960 (England and Wales)

Accountants:

Arnott Accounting Services Limited

41 Vickery Close

Aylesbury

Buckinghamshire

HP21 8RS

FIXED ASSETS

30,419

Tangible assets

4

-

CURRENT ASSETS

72,859

Cash at bank

93,852

CREDITORS

124,374

Amounts falling due within one year

5

105,203

(51,515

)

NET CURRENT LIABILITIES

(11,351

)

(21,096

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(11,351

)

3,886

PROVISIONS FOR LIABILITIES

6

-

(24,982

)

NET LIABILITIES

(11,351

)

CAPITAL AND RESERVES

100

Called up share capital

7

100

(25,082

)

Retained earnings

(11,451

)

(24,982

)

SHAREHOLDERS' FUNDS

(11,351

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

P P J Harvey - Director

1.	STATUTORY INFORMATION

Chiltern Mains Ltd 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 each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on written down values

Fixtures and fittings

-

25% on written down values

Motor vehicles

-

25% on written down values

Office equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 3 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Totals

property

machinery

£

£

£

Cost

At 1 April 2025

119,568

17,154

79,378

Disposals

(119,568

)

(17,154

)

(79,378

)

At 31 March 2026

-

-

-

Depreciation

At 1 April 2025

89,149

6,860

68,168

Eliminated on disposal

(89,149

)

(6,860

)

(68,168

)

At 31 March 2026

-

-

-

Net book value

At 31 March 2026

-

-

-

At 31 March 2025

30,419

10,294

11,210

Fixtures

and

Motor

Office

fittings

vehicles

equipment

£

£

£

Cost

At 1 April 2025

100

21,022

1,914

Disposals

(100

)

(21,022

)

(1,914

)

At 31 March 2026

-

-

-

Depreciation

At 1 April 2025

90

12,154

1,877

Eliminated on disposal

(90

)

(12,154

)

(1,877

)

At 31 March 2026

-

-

-

Net book value

At 31 March 2026

-

-

-

At 31 March 2025

10

8,868

37

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

46

26

Taxation and social security

9,544

34,194

Other creditors

95,613

90,154

105,203

124,374

6.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Accelerated capital allowances

-

3,886

Deferred

tax

£

Balance at 1 April 2025

3,886

Credit to Statement of Income and Retained Earnings during year

(3,886

)

Balance at 31 March 2026

-

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100