COMPANY REGISTRATION NUMBER:
09589953
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Chemisphere UK Holdings Limited |
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Filleted Unaudited Financial Statements |
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Chemisphere UK Holdings Limited |
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Statement of Financial Position |
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31 December 2025
Fixed assets
|
Investments |
4 |
|
1,000,001 |
1,000,001 |
|
|
|
|
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Current assets
|
Debtors |
5 |
20 |
|
20 |
|
Cash at bank and in hand |
3,400 |
|
3,359 |
|
------ |
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------ |
|
3,420 |
|
3,379 |
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------ |
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------ |
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Net current assets |
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3,420 |
3,379 |
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----------- |
----------- |
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Total assets less current liabilities |
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1,003,421 |
1,003,380 |
|
|
|
|
|
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Accruals and deferred income |
|
1,045 |
1,255 |
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----------- |
----------- |
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Net assets |
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1,002,376 |
1,002,125 |
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----------- |
----------- |
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|
|
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Capital and reserves
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Called up share capital |
7 |
|
1,000 |
1,000 |
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Share premium account |
|
9 |
9 |
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Profit and loss account |
|
1,001,367 |
1,001,116 |
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----------- |
----------- |
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Shareholders funds |
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1,002,376 |
1,002,125 |
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----------- |
----------- |
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These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of directors
and authorised for issue on
27 August 2026
, and are signed on behalf of the board by:
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Mr. W.P. Worsley |
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Director |
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Company registration number:
09589953
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Chemisphere UK Holdings Limited |
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Notes to the Financial Statements |
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Year ended 31 December 2025
1.
General information
The company is a private company limited by shares, incorporated and registered in England and Wales with company number
09589953
. The address of the registered office is Unit 7 - 8, Severnside Trading Estate, Textilose Road, Trafford Park, Manchester M17 1WA
2.
Statement of compliance
The financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102') and Companies Act 2006.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the company and rounded to the nearest £.
Consolidation
The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group. These accounts cover the individual entity alone and not the group.
Judgements in applying accounting policies and key sources of estimation in uncertainty
In preparing these financial statements the directors have had to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. The estimates and associated assumptions are based on historic experience and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates. For this reporting date there are no significant judgements, estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amounts of the assets and liabilities.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4.
Investments
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Shares in group undertakings |
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£ |
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Cost |
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At 1 January 2025 and 31 December 2025 |
1,000,001 |
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----------- |
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Impairment |
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At 1 January 2025 and 31 December 2025 |
– |
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----------- |
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Carrying amount |
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At 31 December 2025 |
1,000,001 |
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----------- |
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At 31 December 2024 |
1,000,001 |
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----------- |
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The company owns 100% of the issued share capital of the companies listed below:
Chemisphere UK Limited
Beer Piper International Limited
Under the provision of section 398 of the Companies Act 2006 the company is exempt from preparing consolidated accounts and has not done so, therefore the accounts show information about the company as an individual entity.
5.
Debtors
|
2025 |
2024 |
|
£ |
£ |
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Other debtors |
20 |
20 |
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---- |
---- |
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6.
Creditors due after one year
John Taylor holds a fixed and floating charge over all property and undertakings of the company dated 21 December 2023.
7.
Called up share capital
|
|
2025 |
|
2020 |
|
|
|
|
£ |
|
£ |
|
Ordinary shares of £0.01 each |
100,000 |
1,000 |
100,000 |
1,000 |
|
A1 Ordinary shares of £0.01 each |
1 |
– |
1 |
– |
|
A2 Ordinary shares of £0.01 each |
1 |
– |
1 |
– |
|
A3 Ordinary shares of £0.01 each |
1 |
– |
1 |
– |
|
A4 Ordinary shares of £0.01 each |
1 |
– |
1 |
– |
|
A5 Ordinary shares of £0.01 each |
1 |
– |
1 |
– |
|
A6 Ordinary shares of £0.01 each |
– |
– |
1 |
– |
|
A7 Ordinary shares of £0.01 each |
1 |
– |
– |
– |
|
A8 Ordinary shares of £0.01 each |
1 |
– |
– |
– |
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-------- |
------ |
-------- |
------ |
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|
100,007 |
1,000 |
100,006 |
1,000 |
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-------- |
------ |
-------- |
------ |
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8.
Controlling party
The ultimate parent company is Chemisphere UK Holdings 2023 Limited, a company registered in England and Wales.