Company registration number 03847117 (England and Wales)
CHELMERE HOMES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 22 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
CHELMERE HOMES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
CHELMERE HOMES LIMITED
BALANCE SHEET
AS AT
22 MARCH 2026
22 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
33,313
47,579
Current assets
Stocks
-
1,274,061
Debtors
4
9,195
7,613
Cash at bank and in hand
1,440,900
11,915
1,450,095
1,293,589
Creditors: amounts falling due within one year
5
(152,200)
(173,198)
Net current assets
1,297,895
1,120,391
Net assets
1,331,208
1,167,970
Capital and reserves
Called up share capital
95
95
Capital redemption reserve
5
5
Profit and loss reserves
1,331,108
1,167,870
Total equity
1,331,208
1,167,970

For the financial year ended 22 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 July 2026 and are signed on its behalf by:
Mr I. A. Wilkinson
Director
Company registration number 03847117 (England and Wales)
CHELMERE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 22 MARCH 2026
- 2 -
1
Accounting policies
Company information

Chelmere Homes Limited is a private company limited by shares incorporated in England and Wales. The registered office is Hewitt House, Winstanley Road, Orrell, Wigan, Lancashire, WN5 7XA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computers
33% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

CHELMERE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 22 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 23 March 2025
18,642
3,194
2,763
115,381
139,980
Disposals
(18,642)
(3,194)
-
0
(12,390)
(34,226)
At 22 March 2026
-
0
-
0
2,763
102,991
105,754
Depreciation and impairment
At 23 March 2025
16,811
3,024
2,079
70,487
92,401
Depreciation charged in the year
-
0
-
0
228
10,952
11,180
Eliminated in respect of disposals
(16,811)
(3,024)
-
0
(11,305)
(31,140)
At 22 March 2026
-
0
-
0
2,307
70,134
72,441
CHELMERE HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 22 MARCH 2026
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
(Continued)
- 4 -
Carrying amount
At 22 March 2026
-
0
-
0
456
32,857
33,313
At 22 March 2025
1,831
170
684
44,894
47,579
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
9,195
7,613
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
50,936
17,618
Taxation and social security
1,293
9,090
Other creditors
99,971
146,490
152,200
173,198
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