Chesterfield Building Renovations Ltd Accounts






Chesterfield Building Renovations Ltd

	Company No. 10976194
		Information for Filing with The Registrar
		31 August 2025

The Director presents his report and the accounts for the year ended 31 August 2025.

Principal activities
The principal activity of the company during the year under review was construction of residential buildings.




Director

The Director who served at any time during the year was as follows:

B. MOSANENZAD FARD









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

B. MOSANENZAD FARD
Director
01 June 2026

at	31 August 2025
Company No.		10976194	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	36,450	40,161


				36,450	40,161
Current assets
	Stocks		6	4,885	-
	Debtors		7	187,862	-

	Cash at bank and in hand			5,014	56,159
				197,761	56,159
Creditors: Amount falling due within one year			8	(154,611)	(73,851)
Net current assets/(liabilities)				43,150	(17,692)
Total assets less current liabilities				79,600	22,469
Creditors: Amounts falling due after more than one year			9	(51,360)	-



Net assets				28,240	22,469

Capital and reserves
	Called up share capital			75	75



	Profit and loss account		10	28,165	22,394

Total equity				28,240	22,469



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 01 June 2026 and signed on its behalf by:
B. MOSANENZAD FARD
Director
01 June 2026

for the year ended 31 August 2025

General information

Chesterfield Building Renovations Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 10976194

Its registered office is:

21 Ellis Street

London

SW1X 9AL

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employee benefits

Defined contribution pensions

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 payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

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 can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	3	4

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	24,873	21,709

		Total corporation tax	24,873	21,709





		Tax on profit on ordinary activities	24,873	21,709

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		4744	£	£
		Profit on ordinary activities before tax	100,644	105,888

		Standard rate of corporation tax in the United Kingdom	20%	20%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	20,129	21,178
		Expenses not deductible for tax purposes	4,744	531




		Tax on profit on ordinary activities	24,873	21,709

5	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 September 2024	71,164	2,149	73,313
		Additions	1,500	999	2,499



		At 31 August 2025	72,664	3,148	75,812
		Depreciation
		At 1 September 2024	31,910	1,242	33,152
		Charge for the year	5,888	322	6,210



		At 31 August 2025	37,798	1,564	39,362
		Net book values
		At 31 August 2025	34,866	1,584	36,450
		At 31 August 2024	39,254	907	40,161

6	Stocks
			2025	2024
			£	£
		Raw materials and consumables	4,885	-


			4,885	-

7	Debtors
			2025	2024
			£	£
		Trade debtors	86,000	-





		Other debtors	101,862	-

			187,862	-

8	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	67,720	-

		Obligations under finance lease and hire purchase contracts	11,483	19,746


		Taxes and social security	73,363	54,049
		Loans from directors	-	56
		Other creditors	244	-
		Accruals and deferred income	1,801	-
			154,611	73,851

9	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	32,394	-

		Obligations under finance lease and hire purchase contracts	18,966	-




			51,360	-

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

11	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	70,000	69,000

			70,000	69,000

		Dividends by type:

		Equity dividends	70,000	69,000
			70,000	69,000