Chesters By The River Limited


Directors	Mrs S J H Barton
	Mrs K D L Hill


Company Secretary	Mrs S J H Barton


Registered Address	Chesters By The River
	Skelwith Bridge
	Ambleside
	LA22 9NJ


Registered Number	04450864 (England and Wales)

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Defined contribution pension plan
	The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. 

Contributions to defined contribution plans are expensed in the period to which they relate.  Amounts not paid are shown in other creditors in the Statement of Financial Position.  The assets of the plan are held separately from the company in independently administered funds.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	50
Plant and machinery	15	-
Fixtures and fittings	15	-
Office Equipment	15	-

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	29		23

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 25	215,000	215,000
At 31 March 26	215,000	215,000
Amortisation and impairment
At 01 April 25	215,000	215,000
At 31 March 26	215,000	215,000
Net book value
At 31 March 26	-	-
At 31 March 25	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 25	1,406,889	268,520	199,615	66,927	1,941,951
Additions	-	7,619	-	916	8,535
At 31 March 26	1,406,889	276,139	199,615	67,843	1,950,486
Depreciation and impairment
At 01 April 25	287,924	197,185	144,143	47,502	676,754
Charge for year	28,137	11,090	8,321	2,937	50,485
At 31 March 26	316,061	208,275	152,464	50,439	727,239
Net book value
At 31 March 26	1,090,828	67,864	47,151	17,404	1,223,247
At 31 March 25	1,118,965	71,335	55,472	19,425	1,265,197

5.	Stocks

	2026	2025
	£	£
Finished goods	87,364	80,521
Total	87,364	80,521

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	334	334
Prepayments and accrued income	7,221	7,221
Total	7,555	7,555

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	136,825	75,408
Bank borrowings and overdrafts	164,695	146,365
Amounts owed to related parties	750	750
Taxation and social security	45,506	70,391
Other creditors	15,624	5,784
Accrued liabilities and deferred income	8,458	8,049
Total	371,858	306,747


	Bank borrowings and overdrafts are secured by fixed and floating charges over the assets of the company.

8.	Creditors: amounts due after one year
	Bank borrowings and overdrafts are secured by fixed and floating charges over the assets of the company.

9.	Provisions for liabilities
	Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate of the settlement can be made. The provision for deferred tax is in respect of accelerated capital allowances.

	2026	2025
	£	£
Net deferred tax liability (asset)	36,500	39,900
Total	36,500	39,900

10.	Pension commitments
	The pension cost charge represents contributions payable by the company to the fund and amounted to £14,736 (2025 - £11,067).

11.	Related party transactions
	The company charged for the use of its staff to a business partnership in which one of the directors is a partner. The partnership also charged the company for the use of its staff. During the year, the company charged the partnership £Nil (2025 - £Nil) for the use of their employees. As of 31 March 2026, the partnership owed the company £334 (2025 - £334). A director continued to advance funds to the company. As of 31 March 2026, this director owed was owed £7,492 (2025 - £629) by the company. This loan is interest free, unsecured and repayable on demand. A second director continued to advance funds to the company. As of 31 March 2026, this director owed was owed £7,492 (2025 - £629) by the company. This loan is interest free, unsecured and repayable on demand.

11.

Related party transactions

The company charged for the use of its staff to a business partnership in which one of the directors is a partner.  The partnership also charged the company for the use of its staff. 

During the year, the company charged the partnership £Nil (2025 - £Nil) for the use of their employees.
As of 31 March 2026, the partnership owed the company £334 (2025 - £334).

A director continued to advance funds to the company.  As of 31 March 2026, this director owed was owed £7,492 (2025 - £629) by the company.  This loan is interest free, unsecured and repayable on demand.

A second director continued to advance funds to the company.  As of 31 March 2026, this director owed was owed £7,492 (2025 - £629) by the company.  This loan is interest free, unsecured and repayable on demand.

12.	Parent-subsidiary relationships
	As part of a small group, this company is exempt from producing group accounts. These accounts are for this company alone. This company's parent undertaking is Sunny Brow (Holdings) Limited, a company registered in England and Wales, company number 06306629.

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		1,223,247		1,265,197
			1,223,247		1,265,197
Current assets
Stocks	5	87,364		80,521
Debtors	6	7,555		7,555
Cash at bank and on hand		9,461		21,478
		104,380		109,554
Creditors amounts falling due within one year	7	(371,858)		(306,747)
Net current assets (liabilities)			(267,478)		(197,193)
Total assets less current liabilities			955,769		1,068,004
Provisions for liabilities	9		(36,500)		(39,900)
Net assets			919,269		1,028,104
Capital and reserves
Called up share capital			2,000		2,000
Profit and loss account			917,269		1,026,104
Shareholders' funds			919,269		1,028,104