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Registered number: 3404767
CHESHIRE HOMES (UK) LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 OCTOBER 2025
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CHESHIRE HOMES (UK) LIMITED
REGISTERED NUMBER: 3404767
BALANCE SHEET
AS AT 31 OCTOBER 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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CHESHIRE HOMES (UK) LIMITED
REGISTERED NUMBER: 3404767
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2025
The director considers 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 director acknowledges his 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 Company has opted not to file the statement of income and retained earnings in accordance with 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 on 24 July 2026.
The notes on pages 3 to 11 form part of these financial statements.
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CHESHIRE HOMES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Cheshire Homes (UK) Limited (company number 03404767) is a private company limited by shares, registered in England and Wales. Its registered office is at Victoria House, 37 Anson Road, Victoria Park, Manchester, M14 5DA.
2.Accounting policies
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Basis of preparation of financial statements
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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:
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:
Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
∙the Company has transferred the significant risks and rewards of ownership to the buyer;
∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
∙the amount of revenue can be measured reliably;
∙it is probable that the Company will receive the consideration due under the transaction; and
∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
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.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
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CHESHIRE HOMES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
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 profit or loss 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.
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:
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 profit or loss.
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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CHESHIRE HOMES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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The average monthly number of employees, including directors, during the year was 7 (2024 - 7).
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Charge for the year on owned assets
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CHESHIRE HOMES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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Long term leasehold investment property
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The 2025 valuations were made by Mr M A Ali, the director, on an open market value basis.
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If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
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Accumulated depreciation and impairments
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Prepayments and accrued income
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CHESHIRE HOMES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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Cash and cash equivalents
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Creditors: Amounts falling due within one year
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Other taxation and social security
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Accruals and deferred income
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The bank loan is secured by a first legal charge over the company's investment properties and by the personal guarantee of the director.
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Creditors: Amounts falling due after more than one year
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CHESHIRE HOMES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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Analysis of the maturity of loans is given below:
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Amounts falling due within one year
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Amounts falling due 2-5 years
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Amounts falling due after more than 5 years
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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 £595 (2024 - £156) . Contributions totalling £154 (2024 - £154) were payable to the fund at the balance sheet date and are included in creditors.
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Transactions with directors
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Included within debtors due within one year is a loan due from the director in the amount of £7,287 (2024:£0). The loan was repaid in full after year end.
Included within creditors due within one year is a loan due to the director in the amount of £0 (2024: £25,586). The loan is interest free and repayable on demand.
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CHESHIRE HOMES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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Related party transactions
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Included within debtors/(creditors) due within one year are the following amounts due from/(to) group undertakings. All amounts are interest free with no fixed repayment terms: -
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Cheshire Homes Residential Limited
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CHESHIRE HOMES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
13.Related party transactions (continued)
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Included within the profit and loss is a management charge and rent received from Cheshire Homes Investments Limited in the amount of £2,000 and £1,800 respectively (2024: £5,966 and £1,800). Also included within the profit and loss account is a loan written off to Cheshire Homes Investments Limited in the amount of £27,867 (2024: £74,976).
Included within the profit and loss is a management charge and rent received from Cheshire Homes Residential Limited in the amount of £16,099 and £1,800 respectively (2024: £28,482 and £1,800). Also included within the profit and loss account is a loan written off from Cheshire Homes Residential Limited in the amount of £102,988 (2024: £0).
Included within the profit and loss is a management charge and rent received from CH47 Limited in the amount of £10,019 and £1,800 respectively (2024: £13,398 and £1,800). Also included within the profit and loss account is a loan written off from CH47 Limited in the amount of £0 (2024: £4,300).
Included within the profit and loss is a management charge and rent received from CH57 Limited in the amount of £15,806 and £2,550 respectively (2024: £0 and £1,800). Also included within the profit and loss account is a loan written off from CH57 Limited in the amount of £20,363 (2024: £165,416).
Included within the profit and loss is a management charge and rent received from CH37 Limited in the amount of £48,439 and £1,800 respectively (2024: £47,194 and £1,800). Also included within the profit and loss account is a loan written off to CH37 Limited in the amount of £28,310 (2024: £21,900).
Included within the profit and loss is a management charge and rent received from CH27 Limited in the amount of £21,952 and £1,950 respectively (2024: £30,965 and £1,800). Also included within the profit and loss account is a loan written off to CH27 Limited in the amount of £0 (2024: £0).
Included within the profit and loss is a management charge and rent received from Mexford 20 Limited in the amount of £600 and £1,801 respectively (2024: £0 and £0)
Included within the profit and loss is a management charge and rent received from Cheshire Homes Estates Limited in the amount of £0 and £450 respectively (2024: £0 and £0)
Included within profit and loss is a loan written off to Mexford 20 Limited in the amount of £0 (2024: £24,393)
Included within profit and loss is a loan written off to Cheshire Homes Estates Limited in the amount of £0 (2024: £22,000)
Included within the profit and loss is rent received rom Cheshire Properties (UK) Limited in the amount of £1,800 (2024: £1,800).
Included within profit and loss is a management charge from Cheshire Homes Group Limited in the amount of £5,000 (2024: £5,000). Also included within the profit and loss account is a loan written off from Cheshire Homes Group Limited in the amount of £5,000 (2024: £5,000).
Cheshire Homes Investments Limited, Cheshire Homes Residential Limited, CH47 Limited, CH57 Limited, CH27 Limited, CH37 Limited, Mexford 20 Limited and Cheshire Homes Estates Limited are fellow subsidiaries of Cheshire Homes Group Limited.
Included within debtors/(creditors) due within one year are the following amounts due from/(to) connected companies: -
2025 2024
£ £
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CHESHIRE HOMES (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
13.Related party transactions (continued)
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Cheshire Properties (UK) Limited 15,875 100
Cheshire Homes Freehold Limited 910 910
All loans are interest free with no fixed repayment terms. Cheshire Properties (UK) Limited and Cheshire Homes Freehold Limited are wholly owned by M A Ali.
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The company is a wholly owned subsidiary of Cheshire Homes Group Limited. Cheshire Homes Group Limited is controlled by the director M A Ali.
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