REGISTERED NUMBER: 04766602 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Chay Hedger Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Lorraine Claire Hedger

Mr Chay Ruston Hedger

SECRETARY:

Mrs Lorraine Claire Hedger

REGISTERED OFFICE:

Water Lane Cottage

Water Lane

Bovingdon

Hemel Hempstead

Hertfordshire

HP3 0NA

REGISTERED NUMBER:

04766602 (England and Wales)

FIXED ASSETS

Tangible assets

4

3,323

3,796

CURRENT ASSETS

Stocks

49,202

31,950

Debtors

5

155,181

179,435

204,383

211,385

CREDITORS

Amounts falling due within one year

6

177,633

179,533

NET CURRENT ASSETS

26,750

31,852

TOTAL ASSETS LESS CURRENT LIABILITIES

30,073

35,648

CREDITORS

Amounts falling due after more than one year

7

(1,212

)

(32,143

)

PROVISIONS FOR LIABILITIES

(631

)

(721

)

NET ASSETS

28,230

2,784

CAPITAL AND RESERVES

Called up share capital

8

10

10

Retained earnings

28,220

2,774

SHAREHOLDERS' FUNDS

28,230

2,784

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2026 and were signed on its behalf by:

Mr Chay Ruston Hedger - Director

Mrs Lorraine Claire Hedger - Director

1.	STATUTORY INFORMATION

Chay Hedger 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.

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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

50,846

Additions

390

Disposals

(16,285

)

At 31 May 2026

34,951

DEPRECIATION

At 1 June 2025

47,050

Charge for year

824

Eliminated on disposal

(16,246

)

At 31 May 2026

31,628

NET BOOK VALUE

At 31 May 2026

3,323

At 31 May 2025

3,796

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

13,429

293

Other debtors

141,752

179,142

155,181

179,435

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

37,001

40,674

Trade creditors

18,162

18,035

Taxation and social security

20,602

37,814

Other creditors

101,868

83,010

177,633

179,533

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

1,212

32,143

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

10

Ordinary

£1.00

10

10

9.	RELATED PARTY DISCLOSURES

Mr C & Mrs L Hedger

Directors

2026

2025

£

£

Amount due (to)/from related party at the balance sheet date

(85,860

)

30,620

C&L Investments Limited

A company in which Mr C & Mrs L Hedger are shareholders

2026

2025

£

£

Amount due from related party at the balance sheet date

136,936

128,915

CRH Developments Limited

A company in which Mr C & Mrs L Hedger are shareholders

Remaining loan balance of £55,788 written off in the year

2026

2025

£

£

Amount due to related party at the balance sheet date

-

60,408

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Chay Ruston Hedger.