Chris Hall Carpentry Ltd - Filleted accounts

Registered number

08712557

Chris Hall Carpentry Ltd

Filleted Accounts

30 September 2025

Chris Hall Carpentry Ltd
Registered number:		08712557
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		33,046			17,469

Current assets
Stocks		3,040			3,000
Debtors	4	34,806			5,918
Cash at bank and in hand		63,465			103,807
		101,311			112,725

Creditors: amounts falling due within one year	5	(15,982)			(5,576)

Net current assets			85,329			107,149

Total assets less current liabilities			118,375			124,618


Provisions for liabilities			(6,279)			(3,319)


Net assets			112,096			121,299

Capital and reserves
Called up share capital			1			1
Profit and loss account			112,095			121,298

Shareholder's funds			112,096			121,299

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr C. Hall
Director
Approved by the board on 16 June 2026

Chris Hall Carpentry Ltd
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 5 years
	Commercial vehicles			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 October 2024			20,941		49,281		70,222
	Additions			456		31,740		32,196
	At 30 September 2025			21,397		81,021		102,418

	Depreciation
	At 1 October 2024			16,518		36,235		52,753
	Charge for the year			2,161		14,458		16,619
	At 30 September 2025			18,679		50,693		69,372

	Net book value
	At 30 September 2025			2,718		30,328		33,046
	At 30 September 2024			4,423		13,046		17,469


4	Debtors					2025		2024
£							£

	Trade debtors					34,806		738
	Other debtors					-		5,180
						34,806		5,918


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					1,461		241
	Taxation and social security costs					3,798		894
	Director's account					10,085		3,803
	Other creditors					638		638
						15,982		5,576


6	Loans from directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr C. Hall
	Current account	3,803		40,899		(34,617)		10,085

		3,803		40,899		(34,617)		10,085


7	Controlling party

	The company is under the control of Mr C. Hall, the director, who owns 100% of the issued share capital.


8	Other information

	Chris Hall Carpentry Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	3 Holmer Terrace
	Holmer
	Hereford
	HR4 9RH