ACCOUNTS - Final Accounts

Creditors: Amounts falling due within one year

Registered number: 06655924

CHESHIRE HOMES GROUP LIMITED

Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 October 2025

CHESHIRE HOMES GROUP LIMITED

Registered number: 06655924

Balance sheet

As at 31 October 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		2,017		2,015
			2,017		2,015

Creditors: amounts falling due within one year	5	(1,217)		(1,215)
Net current liabilities			(1,217)		(1,215)
Total assets less current liabilities			800		800

Net assets			800		800

Capital and reserves
Called up share capital	2,000	2,000
Profit and loss account	(1,200)	(1,200)
	800	800

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 profit and loss account 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.

M A Ali

Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

CHESHIRE HOMES GROUP LIMITED

Notes to the financial statements

For the Year Ended 31 October 2025

1.	General information

Cheshire Homes Group Limited (company number 06655924) 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

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

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:

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.

Page 2

CHESHIRE HOMES GROUP LIMITED

Notes to the financial statements

For the Year Ended 31 October 2025

2.Accounting policies (continued)

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.4

Creditors

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.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 November 2024	2,015
	Additions	2
	At 31 October 2025	2,017

Page 3

CHESHIRE HOMES GROUP LIMITED

Notes to the financial statements

For the Year Ended 31 October 2025

Subsidiary undertakings
The following were subsidiary undertakings of the Company:
Name	Class of shares	Holding

Cheshire Homes (UK) Limited	Ordinary	100.
Cheshire Homes Residential Limited	Ordinary	100.
Cheshire Homes Investments Limited	Ordinary	100.
CH47 Limited	Ordinary	100.
CH57 Limited	Ordinary	100.
CH37 Limited	Ordinary	100.
CH17 Limited	Ordinary	100.
CH27 Limited	Ordinary	100.
Cheshire Homes Limited	Ordinary	100.
Cheshire Homes Estates Limited	Ordinary	100.
CH (UK) Management Limited	Ordinary	100.
Cheshire Homes Commercial Limited	Ordinary	100.
Mexford 20 Limited	Ordinary	100.
CH217 Limited	Ordinary	100.
CH51 Limited	Ordinary	100.

The aggregate of the share capital and reserves as at 31 October 2025 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:
Name	Aggregate of share capital and reserves	Profit/(Loss)
	£	£

Cheshire Homes (UK) Limited	803,329	(224,674)
Cheshire Homes Residential Limited	1,980,948	113,431
Cheshire Homes Investments Limited	16,695	(76,017)
CH47 Limited	292,540	8,770
CH57 Limited	(83,746)	(177,410)
CH37 Limited	1,032,522	(47,204)
CH17 Limited	134,635	1,000
CH27 Limited	1,483,977	54,730
Cheshire Homes Limited	2	-
Cheshire Homes Estates Limited	13,013	14,969
CH (UK) Management Limited	1	-
Cheshire Homes Commercial Limited	1	-
Mexford 20 Limited	668,499	41,424
CH217 Limited	1	-
CH51 Limited	1	-

Page 4

CHESHIRE HOMES GROUP LIMITED

Notes to the financial statements

For the Year Ended 31 October 2025

Other creditors	17	15
Accruals and deferred income	1,200	1,200
	1,217	1,215

6.	Related party transactions
	During the year the company received management charges from the following subsidiary companies. The amounts receivable were subsequently written off as group loans: -

		2025	2024
		£	£

Cheshire Homes (UK) Limited	5,000	5,000
Cheshire Homes Residential Limited	5,000	5,000
Cheshire Homes Investments Limited	5,000	5,000
CH 47 Limited	5,000	5,000
CH 57 Limited	5,000	5,000
CH 37 Limited	5,000	5,000
CH 27 Limited	5,000	5,000
	35,000	35,000

7.	Controlling party

The company is wholly owned and controlled by the director M A Ali.

Page 5