REGISTERED NUMBER: 07560316 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CHESTER MARKETING SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Kerr

Mrs D Kerr

REGISTERED OFFICE:

Oaktree Court Business Centre

Mill Lane

Ness

Cheshire

CH64 8TP

REGISTERED NUMBER:

07560316 (England and Wales)

ACCOUNTANTS:

Michael Donnan & Co Limited

Oaktree Court Business Ctr

Mill Lane

Ness

Cheshire

CH64 8TP

FIXED ASSETS

Tangible assets

4

1,197

2,661

CURRENT ASSETS

Debtors

5

13,859

17,297

Cash at bank

25,164

34,893

39,023

52,190

CREDITORS

Amounts falling due within one year

6

38,923

48,238

NET CURRENT ASSETS

100

3,952

TOTAL ASSETS LESS CURRENT LIABILITIES

1,297

6,613

CREDITORS

Amounts falling due after more than one year

7

-

1,667

NET ASSETS

1,297

4,946

CAPITAL AND RESERVES

Called up share capital

8

101

101

Retained earnings

9

1,196

4,845

SHAREHOLDERS' FUNDS

1,297

4,946

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by:

S J Kerr - Director

1.	STATUTORY INFORMATION

Chester Marketing Solutions 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.

The presentation currency of the financial statements is the Pound Sterling (£).

Transactions are rounded to the nearest £1.

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.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

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.

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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

2,762

23,571

26,333

Additions

-

248

248

Disposals

(300

)

-

(300

)

At 31 March 2026

2,462

23,819

26,281

DEPRECIATION

At 1 April 2025

2,315

21,357

23,672

Charge for year

40

1,372

1,412

At 31 March 2026

2,355

22,729

25,084

NET BOOK VALUE

At 31 March 2026

107

1,090

1,197

At 31 March 2025

447

2,214

2,661

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

13,474

14,495

Other debtors

-

1,430

Prepayments

385

1,372

13,859

17,297

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans and overdrafts

1,667

10,000

Trade creditors

1,344

1,677

Tax

10,916

9,075

VAT

12,466

13,571

Directors' current accounts

206

2,065

Deferred income

10,000

10,000

Accrued expenses

2,324

1,850

38,923

48,238

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans - 1-2 years

-

1,667

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/26

31/3/25

value:

£

£

100

Ordinary

£1

100

100

1

Ordinary ABC

£1

1

1

101

101

9.

RESERVES

Retained

earnings

£

At 1 April 2025

4,845

Profit for the year

41,851

Dividends

(45,500

)

At 31 March 2026

1,196