Chauhan Limited 07372276 false 2024-10-01 2025-09-30 2025-09-30 The principal activity of the company is Other Information Technology And Compute Digita Accounts Production Advanced 6.30.9574.0 true 07372276 2024-10-01 2025-09-30 07372276 2025-09-30 07372276 bus:OrdinaryShareClass1 2025-09-30 07372276 bus:OrdinaryShareClass2 2025-09-30 07372276 bus:OrdinaryShareClass3 2025-09-30 07372276 bus:OrdinaryShareClass4 2025-09-30 07372276 bus:OrdinaryShareClass5 2025-09-30 07372276 core:RetainedEarningsAccumulatedLosses 2025-09-30 07372276 core:ShareCapital 2025-09-30 07372276 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2025-09-30 07372276 core:CurrentFinancialInstruments 2025-09-30 07372276 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 07372276 core:Non-currentFinancialInstruments core:AfterOneYear 2025-09-30 07372276 core:FurnitureFittings 2025-09-30 07372276 core:MotorVehicles 2025-09-30 07372276 core:OfficeEquipment 2025-09-30 07372276 bus:SmallEntities 2024-10-01 2025-09-30 07372276 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 07372276 bus:FullAccounts 2024-10-01 2025-09-30 07372276 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07372276 bus:RegisteredOffice 2024-10-01 2025-09-30 07372276 bus:CompanySecretaryDirector1 2024-10-01 2025-09-30 07372276 bus:Director2 2024-10-01 2025-09-30 07372276 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 07372276 bus:OrdinaryShareClass2 2024-10-01 2025-09-30 07372276 bus:OrdinaryShareClass3 2024-10-01 2025-09-30 07372276 bus:OrdinaryShareClass4 2024-10-01 2025-09-30 07372276 bus:OrdinaryShareClass5 2024-10-01 2025-09-30 07372276 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07372276 bus:Agent1 2024-10-01 2025-09-30 07372276 core:FurnitureFittings 2024-10-01 2025-09-30 07372276 core:MotorVehicles 2024-10-01 2025-09-30 07372276 core:OfficeEquipment 2024-10-01 2025-09-30 07372276 countries:EnglandWales 2024-10-01 2025-09-30 07372276 2024-09-30 07372276 core:FurnitureFittings 2024-09-30 07372276 core:MotorVehicles 2024-09-30 07372276 core:OfficeEquipment 2024-09-30 07372276 2023-10-01 2024-09-30 07372276 2024-09-30 07372276 bus:OrdinaryShareClass1 2024-09-30 07372276 bus:OrdinaryShareClass2 2024-09-30 07372276 bus:OrdinaryShareClass3 2024-09-30 07372276 bus:OrdinaryShareClass4 2024-09-30 07372276 bus:OrdinaryShareClass5 2024-09-30 07372276 core:RetainedEarningsAccumulatedLosses 2024-09-30 07372276 core:ShareCapital 2024-09-30 07372276 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2024-09-30 07372276 core:CurrentFinancialInstruments 2024-09-30 07372276 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 07372276 core:Non-currentFinancialInstruments core:AfterOneYear 2024-09-30 07372276 core:FurnitureFittings 2024-09-30 07372276 core:MotorVehicles 2024-09-30 07372276 core:OfficeEquipment 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 07372276

Chauhan Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 September 2025

Chauhan Limited

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 9

Chauhan Limited

Company Information

Directors | Mrs Jagruti Chauhan Mr Nileash Chauhan

Company secretary | Mrs Jagruti Chauhan

Registered office | 3 Mercia Village Torwood Close Westwood Business Park Coventry CV4 8HX

Accountants | Sheridan Accounting Solutions Limited Enterprise House Tenlons Road Nuneaton Warwickshire CV10 7HR

Chauhan Limited

Directors' Report for the Year Ended 30 September 2025

The directors present their report and the financial statements for the year ended 30 September 2025.

Directors of the company

The directors who held office during the year were as follows:

Mrs Jagruti Chauhan - Company secretary and director

Mr Nileash Chauhan

Principal activity

The principal activity of the company is Other Information Technology And Compute

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 1 June 2026 and signed on its behalf by:

......................................... Mr Nileash Chauhan Director

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Chauhan Limited
for the Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Chauhan Limited for the year ended 30 September 2025 as set out on pages 4 to 9 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Chauhan Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Chauhan Limited and state those matters that we have agreed to state to the Board of Directors of Chauhan Limited, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chauhan Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Chauhan Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Chauhan Limited. You consider that Chauhan Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Chauhan Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Sheridan Accounting Solutions Limited
Enterprise House
Tenlons Road
Nuneaton
Warwickshire
CV10 7HR

1 June 2026

Chauhan Limited

(Registration number: 07372276)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 63,872 | 97,645
Current assets |  |  |
Debtors | 6 | 62,982 | 24,871
Cash at bank and in hand |  | 155,733 | 104,596
|  | 218,715 | 129,467
Creditors: Amounts falling due within one year | 7 | (173,048) | (132,513)
Net current assets/(liabilities) |  | 45,667 | (3,046)
Total assets less current liabilities |  | 109,539 | 94,599
Creditors: Amounts falling due after more than one year | 7 | (2,721) | (15,215)
Net assets |  | 106,818 | 79,384
Capital and reserves |  |  |
Called up share capital | 8 | 202 | 202
Retained earnings |  | 106,616 | 79,182
Shareholders' funds |  | 106,818 | 79,384

For the financial 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 1 June 2026 and signed on its behalf by:

......................................... Mr Nileash Chauhan Director

Chauhan Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
3 Mercia Village
Torwood Close
Westwood Business Park
Coventry
CV4 8HX

These financial statements were authorised for issue by the Board on 1 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Chauhan Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2 | Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Chauhan Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2 | Accounting policies (continued)

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 5).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 34,373 | 37,424

Chauhan Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

5 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 October 2024 | 1,040 | 25,936 | 159,059 | 186,035
Additions | - | 601 | - | 601
At 30 September 2025 | 1,040 | 26,537 | 159,059 | 186,636
Depreciation
At 1 October 2024 | 1,040 | 22,851 | 64,499 | 88,390
Charge for the year | - | 357 | 34,017 | 34,374
At 30 September 2025 | 1,040 | 23,208 | 98,516 | 122,764
Carrying amount
At 30 September 2025 | - | 3,329 | 60,543 | 63,872
At 30 September 2024 | - | 3,085 | 94,560 | 97,645

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 62,851 | 22,126
Prepayments | - | 2,142
Other debtors | 131 | 603
| 62,982 | 24,871

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | - | 18,177
Trade creditors |  | 59,822 | 35,294
Taxation and social security |  | 55,183 | 43,515
Accruals and deferred income |  | 28,700 | 2,000
Other creditors |  | 29,343 | 33,527
|  | 173,048 | 132,513

Chauhan Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

7 | Creditors (continued)

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 2,721 | 15,215

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 2 | 2 | 2 | 2
Ordinary Shares "A" of £1 each | 100 | 100 | 100 | 100
Ordinary Shares "B" of £1 each | 100 | 100 | 100 | 100
Ordinary Shares "C" of £0.00 each | 1 | - | 1 | -
Ordinary Shares "D" of £0.00 each | 1 | - | 1 | -
| 204 | 202 | 204 | 202

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 2,721 | 15,215

Current loans and borrowings

| 2025 £ | 2024 £
Bank overdrafts | - | 18,177