Cheshire Design & Stereo Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06804352 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Cheshire Design & Stereo Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P Hancock

SECRETARY:

REGISTERED OFFICE:

Unit 2E Palatine Industrial Estate

Causeway Avenue

WArrington

Cheshire

WA4 6QQ

REGISTERED NUMBER:

06804352 (England and Wales)

ACCOUNTANTS:

Anthony Gray & Co

Smithy Cottage

28 Church Lane

Culcheth

Warrington

Cheshire

WA3 5DJ

FIXED ASSETS

Tangible assets

4

8,265

2,194

CURRENT ASSETS

Stocks

772

1,855

Debtors

5

65,869

70,622

Cash at bank

29,681

12,391

96,322

84,868

CREDITORS

Amounts falling due within one year

6

47,411

42,273

NET CURRENT ASSETS

48,911

42,595

TOTAL ASSETS LESS CURRENT
LIABILITIES

57,176

44,789

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

57,175

44,788

SHAREHOLDERS' FUNDS

57,176

44,789

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 16 June 2026 and were signed by:

P Hancock - Director

1.	STATUTORY INFORMATION

Cheshire Design & Stereo 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 each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

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 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 March 2025

28,170

17,683

45,853

Additions

-

8,995

At 28 February 2026

28,170

26,678

54,848

DEPRECIATION

At 1 March 2025

25,976

17,683

43,659

Charge for year

675

2,249

2,924

At 28 February 2026

26,651

19,932

46,583

NET BOOK VALUE

At 28 February 2026

1,519

6,746

8,265

At 28 February 2025

2,194

-

2,194

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Trade debtors

63,869

68,622

Other debtors

2,000

65,869

70,622

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Trade creditors

13,049

10,275

Taxation and social security

32,811

31,223

Other creditors

1,551

775

47,411

42,273

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £26,183 were paid to the director .

The company operates out of premises owned by the director and his spouse, Rent amounting to £24,000 is included in the accounts for the year ended 28 February 2026 (£19,500: 2025).

8.	ULTIMATE CONTROLLING PARTY

The controlling party is P Hancock.