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# MULTIPLE STREAMS CH LIMITED

## Company Registration Number:
10823172 (England and Wales)

## Unaudited abridged accounts for the year ended 30 June 2025

## Period of accounts

## Start date: 01 July 2024

## End date: 30 June 2025

# MULTIPLE STREAMS CH LIMITED

## Contents of the Financial Statements

for the Period Ended 30 June 2025

Balance sheet |
Notes |

# MULTIPLE STREAMS CH LIMITED

## Balance sheet

As at 30 June 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 20,899 | 23,511
Tangible assets: | 4 | 8,132 | 10,998
Total fixed assets: |  | 29,031 | 34,509
Current assets
Debtors: |  | 234,108 | 195,214
Cash at bank and in hand: |  | 105,497 | 220,411
Total current assets: |  | 339,605 | 415,625
Creditors: amounts falling due within one year: |  | (235,022) | (433,939)
Net current assets (liabilities): |  | 104,583 | (18,314)
Total assets less current liabilities: |  | 133,614 | 16,195
Creditors: amounts falling due after more than one year: |  | (128,000) | (13,318)
Provision for liabilities: |  | (1,545) | (2,740)
Total net assets (liabilities): |  | 4,069 | 137
Capital and reserves
Called up share capital: |  | 85 | 85
Profit and loss account: |  | 3,984 | 52
Shareholders funds: |  | 4,069 | 137

The notes form part of these financial statements

# MULTIPLE STREAMS CH LIMITED

## Balance sheet statements

For the year ending 30 June 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 26 June 2026
and signed on behalf of the board by:

Name: S S Senghera
Status: Director

The notes form part of these financial statements

# MULTIPLE STREAMS CH LIMITED

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover represents the fair value of consideration received or receivable for services rendered during the year, net of VAT and discounts. Revenue from expert witness and property advisory services is recognised by reference to the stage of completion of each engagement at the balance sheet date. Stage of completion is assessed by reference to milestones, costs incurred and time elapsed. Where the outcome of a service engagement cannot be estimated reliably, revenue is recognised only to the extent of recoverable costs incurred.

## Tangible fixed assets and depreciation policy

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 Leasehold land & buildings and improvement 20% on cost Furniture, fixtures & fittings 25% on reducing balance Motor vehicles 25% on reducing balance

## Intangible fixed assets and amortisation policy

Intangible fixed assets are measured at cost less accumulated amortisation and any accumulated impairment losses. Patent & Licences are amortised evenly over its estimated useful economic life of 10 years, reflecting the period over which the company expects to benefit from the acquired relationships and business.

## Other accounting policies

Debtors Short term debtors are measured at transaction price less any impairment losses for bad and doubtful debts. Creditors Short term creditors are measured at transaction price. Loans and other financial liabilities are subsequently measured at amortised cost. Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. 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. Deferred tax is measured using tax rates and laws enacted or substantively enacted by the reporting date. 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.

# MULTIPLE STREAMS CH LIMITED

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 2 | 2

# MULTIPLE STREAMS CH LIMITED

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 3. Intangible Assets

| Total
--- | ---
Cost | £
At 01 July 2024 | 26,123
At 30 June 2025 | 26,123
Amortisation |
At 01 July 2024 | 2,612
Charge for year | 2,612
At 30 June 2025 | 5,224
Net book value |
At 30 June 2025 | 20,899
At 30 June 2024 | 23,511

# MULTIPLE STREAMS CH LIMITED

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 4. Tangible Assets

| Total
--- | ---
Cost | £
At 01 July 2024 | 64,257
Additions | 340
Disposals | (606)
At 30 June 2025 | 63,991
Depreciation |
At 01 July 2024 | 53,259
Charge for year | 2,600
At 30 June 2025 | 55,859
Net book value |
At 30 June 2025 | 8,132
At 30 June 2024 | 10,998

# MULTIPLE STREAMS CH LIMITED

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 5. Related party transactions

Name of the related party: | Multiple Streams Holdings Ltd
Relationship: | Related company
Description of the Transaction: | As at 30 June 2025, the company was owed £4,977 (2024: £4,977) by Multiple Streams Holdings Ltd. The balance is unsecured, interest free and repayable on demand.
£
Balance at 01 July 2024 |  | 4,977
Balance at 30 June 2025 |  | 4,977