Caseware UK (AP4) 2024.0.164 2024.0.164 2026-01-31 2026-01-31 true 2025-02-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false provision of plumbing and heating and related services 40 38 true false 09952316 2025-02-01 2026-01-31 09952316 2024-02-01 2025-01-31 09952316 2026-01-31 09952316 2025-01-31 09952316 2024-02-01 09952316 c:Director1 2025-02-01 2026-01-31 09952316 d:PlantMachinery 2025-02-01 2026-01-31 09952316 d:PlantMachinery 2026-01-31 09952316 d:PlantMachinery 2025-01-31 09952316 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 09952316 d:MotorVehicles 2025-02-01 2026-01-31 09952316 d:MotorVehicles 2026-01-31 09952316 d:MotorVehicles 2025-01-31 09952316 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 09952316 d:OfficeEquipment 2025-02-01 2026-01-31 09952316 d:OfficeEquipment 2026-01-31 09952316 d:OfficeEquipment 2025-01-31 09952316 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 09952316 d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 09952316 d:Goodwill 2025-02-01 2026-01-31 09952316 d:Goodwill 2026-01-31 09952316 d:Goodwill 2025-01-31 09952316 d:CurrentFinancialInstruments 2026-01-31 09952316 d:CurrentFinancialInstruments 2025-01-31 09952316 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 09952316 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 09952316 d:ShareCapital 2026-01-31 09952316 d:ShareCapital 2025-01-31 09952316 d:RetainedEarningsAccumulatedLosses 2026-01-31 09952316 d:RetainedEarningsAccumulatedLosses 2025-01-31 09952316 d:AcceleratedTaxDepreciationDeferredTax 2026-01-31 09952316 d:AcceleratedTaxDepreciationDeferredTax 2025-01-31 09952316 c:OrdinaryShareClass1 2025-02-01 2026-01-31 09952316 c:OrdinaryShareClass1 2026-01-31 09952316 c:OrdinaryShareClass1 2025-01-31 09952316 c:OrdinaryShareClass2 2025-02-01 2026-01-31 09952316 c:OrdinaryShareClass2 2026-01-31 09952316 c:OrdinaryShareClass2 2025-01-31 09952316 c:OrdinaryShareClass3 2025-02-01 2026-01-31 09952316 c:OrdinaryShareClass3 2026-01-31 09952316 c:OrdinaryShareClass3 2025-01-31 09952316 c:OrdinaryShareClass4 2025-02-01 2026-01-31 09952316 c:OrdinaryShareClass4 2026-01-31 09952316 c:OrdinaryShareClass4 2025-01-31 09952316 c:OrdinaryShareClass5 2025-02-01 2026-01-31 09952316 c:OrdinaryShareClass5 2026-01-31 09952316 c:OrdinaryShareClass5 2025-01-31 09952316 c:FRS102 2025-02-01 2026-01-31 09952316 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 09952316 c:FullAccounts 2025-02-01 2026-01-31 09952316 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 09952316 d:Goodwill d:OwnedIntangibleAssets 2025-02-01 2026-01-31 09952316 e:PoundSterling 2025-02-01 2026-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09952316 C H G SOUTH WEST LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
C H G SOUTH WEST LIMITED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 JANUARY 2026
| 2026 | 2025
| £ | £
Turnover |  | 5,003,423 | 4,639,594
Cost of sales |  | (3,828,239) | (3,563,066)
Gross profit |  | 1,175,184 | 1,076,528
Administrative expenses |  | (1,047,881) | (1,029,090)
Other operating income |  | 187,500 | 225,000
Operating profit |  | 314,803 | 272,438
Tax on profit |  | (50,317) | (71,715)
Profit for the financial year |  | 264,486 | 200,723
There was no other comprehensive income for 2026 (2025:£NIL).
The notes on pages 4 to 11 form part of these financial statements.
Page 1
C H G SOUTH WEST LIMITED REGISTERED NUMBER: 09952316 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | - |  | 12,652
Tangible assets | 5 |  | 9,000 |  | 12,747
|  |  | 9,000 |  | 25,399
Current assets |  |  |  |  |
Stocks |  | 69,482 |  | 69,932 |
Debtors: amounts falling due within one year | 6 | 425,744 |  | 730,661 |
Cash at bank and in hand | 7 | 485,638 |  | 324,434 |
|  | 980,864 |  | 1,125,027 |
Creditors: amounts falling due within one year | 8 | (693,299) |  | (717,607) |
Net current assets |  |  | 287,565 |  | 407,420
Total assets less current liabilities |  |  | 296,565 |  | 432,819
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 |  | (1,231) |  | (1,971)
Net assets |  |  | 295,334 |  | 430,848
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | 295,234 |  | 430,748
|  |  | 295,334 |  | 430,848
Page 2
C H G SOUTH WEST LIMITED REGISTERED NUMBER: 09952316 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
A Chant
Director
Date: 10 July 2026
The notes on pages 4 to 11 form part of these financial statements. Page 3
C H G SOUTH WEST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
C H G South West Limited ("the Company") provides plumbing and heating and related services. The Company is a private company limited by shares and incorporated in England and Wales. The address of its registered office is Ground Floor, Unit 1 Homewood Way, Gore Cross Business Park, Bridport, Dorset, England, DT6 3FH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The Company continues to adopt the going concern basis in preparing its financial statements.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of income and retained earnings on a straight-line basis over the lease term. Page 4
C H G SOUTH WEST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.5 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Statement of income and retained earnings at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of comprehensive income in the same period as the related expenditure.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of income and retained earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of income and retained earnings except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 5
C H G SOUTH WEST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.8 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.9 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of income and retained earnings over its useful economic life.
| 2.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | straight line
|  |  |  | Motor vehicles | - | 25% | straight line
|  |  |  | Office equipment | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of income and retained earnings. Page 6
C H G SOUTH WEST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.11 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of income and retained earnings.
| 2.12 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.13 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.14 | Creditors
Short-term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 40 (2025 - 38).
Page 7
C H G SOUTH WEST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 February 2025 | 100,710
| At 31 January 2026 | 100,710
| Amortisation |
| At 1 February 2025 | 88,058
| Charge for the year on owned assets | 12,652
| At 31 January 2026 | 100,710
| Net book value |
| At 31 January 2026 | -
| At 31 January 2025 | 12,652
Page 8
C H G SOUTH WEST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
5. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 February 2025 | 58,766 | 13,650 | 29,068 | 101,484
| Additions | 3,357 | - | - | 3,357
| Disposals | - | (8,000) | - | (8,000)
| At 31 January 2026 | 62,123 | 5,650 | 29,068 | 96,841
| Depreciation |  |  |  |
| At 1 February 2025 | 52,828 | 9,413 | 26,496 | 88,737
| Charge for the year on owned assets | 4,089 | 1,413 | 1,602 | 7,104
| Disposals | - | (8,000) | - | (8,000)
| At 31 January 2026 | 56,917 | 2,826 | 28,098 | 87,841
| Net book value |  |  |  |
| At 31 January 2026 | 5,206 | 2,824 | 970 | 9,000
| At 31 January 2025 | 5,938 | 4,237 | 2,572 | 12,747
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 293,198 | 683,282
| Other debtors | 1,565 | 1,565
| Prepayments and accrued income | 16,754 | 8,344
| Amounts recoverable on long-term contracts | 114,227 | 37,470
|  | 425,744 | 730,661
Page 9
C H G SOUTH WEST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
7. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 485,638 | 324,434
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 290,405 | 477,504
| Amounts owed to group undertakings | - | 90
| Corporation tax | 51,057 | 70,278
| Other taxation and social security | 102,000 | 85,572
| Other creditors | 147,933 | 12,373
| Accruals and deferred income | 101,904 | 71,790
|  | 693,299 | 717,607
9. | Deferred taxation
|  | 2026 | 2025
|  | £ | £
| At beginning of year | 1,971 | 534
| Charged to profit or loss | (740) | 1,437
| At end of year | 1,231 | 1,971
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | 1,231 | 1,971
Page 10
C H G SOUTH WEST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
10. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 460 (2025 - 460) Ordinary A shares of £0.10 each | 46.00 | 46.00
|  | 240 (2025 - 240) Ordinary B shares of £0.10 each | 24.00 | 24.00
|  | 100 (2025 - 100) Ordinary C shares of £0.10 each | 10.00 | 10.00
|  | 100 (2025 - 100) Ordinary D shares of £0.10 each | 10.00 | 10.00
|  | 25 (2025 - 25) Ordinary E shares of £0.10 each | 2.50 | 2.50
|  | 25 (2025 - 25) Ordinary F shares of £0.10 each | 2.50 | 2.50
|  | 25 (2025 - 25) Ordinary G shares of £0.10 each | 2.50 | 2.50
|  | 25 (2025 - 25) Ordinary H shares of £0.10 each | 2.50 | 2.50
|  |  | 100.00 | 100.00
| All shares rank pari passu.
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £37,979 (2025 - £33,631). Contributions totalling £9,061 (2025 - £8,058) were payable to the fund at the balance sheet date and are included in creditors.
Page 11