Company registration number: 04779909
Annual report and unaudited financial statements
for the period ended 30 June 2026
for
Cheshire Living Limited
Pages for filing with the Registrar
Company registration number: 04779909
Cheshire Living Limited
Balance sheet
as at 30 June 2026
30 Jun 26 31 Mar 25
Note £ £ £ £
Fixed assets
Tangible assets 4 - 3,967
- 3,967
Current assets
Debtors 468 13,872
Cash at bank and in hand 7 205
475 14,077
Creditors: amounts falling due within one year
(6,942) (8,138)
Net current (liabilities)/assets (6,467) 5,939
Total assets less current liabilities (6,467) 9,906
Creditors: Amounts falling due after more than one year
(9,394) (9,830)
Provisions for liabilities - 1,428
NET (LIABILITIES)/ASSETS (15,861) 1,504
Capital and reserves
Called up share capital 100 100
Profit and loss account (15,961) 1,404
TOTAL EQUITY (15,861) 1,504
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 30 June 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 04779909
Cheshire Living Limited
Balance sheet - continued
as at 30 June 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr O Mason, Director
25 August 2026
2
Cheshire Living Limited
Notes to the financial statements
for the period ended 30 June 2026
1 Company information
Cheshire Living Limited is a private company registered in England and Wales. Its registered number is 04779909. The company is limited by shares. Its registered office is Penbroath Farm, Cathebedron Road, Camborne, Cornwall, TR14 0NB.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
As disclosed in the Directors’ Report, the company ceased to trade on 30th June 2026. Consequently, the financial statements have been prepared on a basis other than going concern. The ’break-up’ basis has been used.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Tools & Equipment - 25% reducing balance
Motor Vehicles - 25% reducing balance
Computer Equipment - 25% reducing balance
Taxation
Taxation for the period comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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.
3
Cheshire Living Limited
Notes to the financial statements - continued
for the period ended 30 June 2026
2 Accounting policies - continued
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the period the average number of employees was 1 (2025 - 1).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 39,105
Disposals (39,105)
At 30 June 2026 -
Depreciation
At 1 April 2025 35,138
Eliminated on disposal (35,138)
At 30 June 2026 -
Net book value
At 30 June 2026 -
At 31 March 2025 3,967
4