| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 November 2025 |
| for |
| Cheshire Tap Ltd |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 November 2025 |
| for |
| Cheshire Tap Ltd |
| Cheshire Tap Ltd (Registered number: 09865570) |
| Contents of the Financial Statements |
| for the Year Ended 30 November 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Chartered Accountants' Report | 8 |
| Cheshire Tap Ltd |
| Company Information |
| for the Year Ended 30 November 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Chartered Tax Advisors |
| 2nd Floor, Grove House |
| 774-780 Wilmslow Road |
| Didsbury |
| Manchester |
| Greater Manchester |
| M20 2DR |
| Cheshire Tap Ltd (Registered number: 09865570) |
| Balance Sheet |
| 30 November 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 3 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 4 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 5 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
6 |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| The director acknowledges his 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. |
| Cheshire Tap Ltd (Registered number: 09865570) |
| Balance Sheet - continued |
| 30 November 2025 |
| The financial statements were approved by the director and authorised for issue on |
| Cheshire Tap Ltd (Registered number: 09865570) |
| Notes to the Financial Statements |
| for the Year Ended 30 November 2025 |
| 1. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Improvements to property | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Computer equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. |
| 2. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Cheshire Tap Ltd (Registered number: 09865570) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 3. | TANGIBLE FIXED ASSETS |
| Improvements | Fixtures |
| to | Plant and | and | Computer |
| property | machinery | fittings | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 December 2024 |
| Additions |
| At 30 November 2025 |
| DEPRECIATION |
| At 1 December 2024 |
| Charge for year |
| At 30 November 2025 |
| NET BOOK VALUE |
| At 30 November 2025 |
| At 30 November 2024 |
| 4. | DEBTORS |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year: |
| Trade debtors |
| Payment on account | 131 | 320 |
| Other debtors |
| Tax |
| Prepayments |
| Amounts falling due after more than one year: |
| Directors' loan accounts | 196,778 | 394,688 |
| Aggregate amounts |
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Tax |
| Social security and other taxes |
| Pension liability | 797 | 616 |
| VAT | 32,216 | 29,122 |
| Accrued expenses |
| Cheshire Tap Ltd (Registered number: 09865570) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans - 1-2 years |
| 7. | OTHER FINANCIAL COMMITMENTS |
| The company does not have an operating lease in place in respect of rent, it is currently on a rolling basis. |
| 8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| 9. | RELATED PARTY DISCLOSURES |
| Wizard Property Development Ltd |
| A company in which Mr P S Dey is a director |
| 2025 | 2024 |
| £ | £ |
| Amount due to related party at the balance sheet date | 3,086 | 951 |
| Mr R G Dey |
| The brother of Mr P S Dey |
| 2025 | 2024 |
| £ | £ |
| Amount due from related party at the balance sheet date | 62,389 | 70,003 |
| I Call Myself Sanchez Ltd |
| A company in which Mr P S Dey is a director |
| 2025 | 2024 |
| £ | £ |
| Amount due from related party at the balance sheet date | - | 566 |
| Cheshire Tap Ltd (Registered number: 09865570) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 9. | RELATED PARTY DISCLOSURES - continued |
| Mr C Joyce |
| The director of I Call Myself Sanchez Ltd, a related company |
| 2025 | 2024 |
| £ | £ |
| Amount due from related party at the balance sheet date | 6,151 | 9,605 |
| Wizard (Europe) Ltd |
| A company in which Mr P S Dey is a director |
| 2025 | 2024 |
| £ | £ |
| Amount due to related party at the balance sheet date | 393 | - |
| Bar Astoria Ltd |
| A company in which Mr P S Dey is a director |
| 2025 | 2024 |
| £ | £ |
| Amount due from related party at the balance sheet date | 2,529 | 2,529 |
| 10. | ULTIMATE CONTROLLING PARTY |
| The controlling party is Mr P S Dey. |
| Chartered Accountants' Report to the Director |
| on the Unaudited Financial Statements of |
| Cheshire Tap Ltd (Registered number: 09865570) |
| The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cheshire Tap Ltd for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. |
| As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the director of Cheshire Tap Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cheshire Tap Ltd and state those matters that we have agreed to state to the director of Cheshire Tap Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cheshire Tap Ltd and its director for our work or for this report. |
| It is your duty to ensure that Cheshire Tap Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cheshire Tap Ltd. You consider that Cheshire Tap Ltd is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of Cheshire Tap Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
| Chartered Accountants |
| Chartered Tax Advisors |
| 2nd Floor, Grove House |
| 774-780 Wilmslow Road |
| Didsbury |
| Manchester |
| Greater Manchester |
| M20 2DR |
| Date: ............................................. |