1 February 2025 false No description of principal activity Taxfiler 2024.6 03887204business:PrivateLimitedCompanyLtd2025-02-012026-01-31 038872042025-01-31 038872042025-02-012026-01-31 03887204business:AuditExemptWithAccountantsReport2025-02-012026-01-31 03887204business:FilletedAccounts2025-02-012026-01-31 038872042026-01-31 03887204business:Director12025-02-012026-01-31 03887204business:Director22025-02-012026-01-31 03887204business:RegisteredOffice2025-02-012026-01-31 038872042025-01-31 03887204core:WithinOneYear2026-01-31 03887204core:WithinOneYear2025-01-31 03887204core:AfterOneYear2026-01-31 03887204core:AfterOneYear2025-01-31 03887204core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 03887204core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 03887204core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 03887204core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 03887204core:PreviouslyStatedAmount2026-01-31 03887204core:PreviouslyStatedAmount2025-01-31 03887204business:SmallEntities2025-02-012026-01-31 03887204countries:EnglandWales2025-02-012026-01-31 03887204core:PlantMachinery2025-02-012026-01-31 03887204core:LandBuildings2025-01-31 03887204core:PlantMachinery2025-01-31 03887204core:LandBuildings2025-02-012026-01-31 03887204core:LandBuildings2026-01-31 03887204core:PlantMachinery2026-01-31 03887204core:DisposalsRepaymentsInvestments2026-01-31 03887204business:Director112025-02-012026-01-31 03887204business:Director112025-01-31 03887204business:Director112026-01-31 038872042024-02-012025-01-31 iso4217:GBP xbrli:pure
Company Registration No. 03887204 (England and Wales)
C. H. LIM & ASSOCIATES LTD Unaudited accounts for the year ended 31 January 2026
C. H. LIM & ASSOCIATES LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
C. H. LIM & ASSOCIATES LTD Company Information for the year ended 31 January 2026
Directors
Dr Chye Hin Lim Katherine Lim
Company Number
03887204 (England and Wales)
Registered Office
8 PINNER VIEW HARROW MIDDLESEX HA1 4QA GB
Accountants
A J Shah and Company 8 Pinner View Harrow Middlesex HA1 4QA
- 3 -
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of C. H. LIM & ASSOCIATES LTD for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of C. H. LIM & ASSOCIATES LTD for the year ended 31 January 2026 as set out on pages 5 - 7 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 at icaew.com/membershandbook.
This report is made solely to the Board of Directors of C. H. LIM & ASSOCIATES LTD, as a body, in accordance with the terms of our engagement letter dated 27 July 2021. Our work has been undertaken solely to prepare for your approval the accounts of C. H. LIM & ASSOCIATES LTD and state those matters that we have agreed to state to the Board of Directors of C. H. LIM & ASSOCIATES LTD, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C. H. LIM & ASSOCIATES LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that C. H. LIM & ASSOCIATES LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of C. H. LIM & ASSOCIATES LTD. You consider that C. H. LIM & ASSOCIATES 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 accounts of C. H. LIM & ASSOCIATES 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 accounts.
A J Shah and Company Chartered Accountants 8 Pinner View Harrow Middlesex HA1 4QA 15 September 2026
- 4 -
C. H. LIM & ASSOCIATES LTD Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
155,251 
76,732 
Investments
5
385,580 
462,587 
540,831 
539,319 
Current assets
Inventories
7,655 
6,690 
Debtors
6
37,507 
69,125 
Cash at bank and in hand
359,708 
548,347 
404,870 
624,162 
Creditors: amounts falling due within one year
7
(26,461)
(47,027)
Net current assets
378,409 
577,135 
Total assets less current liabilities
919,240 
1,116,454 
Creditors: amounts falling due after more than one year
8
(278)
(418)
Net assets
918,962 
1,116,036 
Capital and reserves
Called up share capital
9 
9 
Profit and loss account
918,953 
1,116,027 
Shareholders' funds
918,962 
1,116,036 
For the year ending 31 January 2026 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by
Dr Chye Hin Lim Director Company Registration No. 03887204
- 5 -
C. H. LIM & ASSOCIATES LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
C. H. LIM & ASSOCIATES LTD is a private company, limited by shares, registered in England and Wales, registration number 03887204. The registered office is 8 PINNER VIEW, HARROW, MIDDLESEX, HA1 4QA, GB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% per annum on straight line basis
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
129,541 
161,727 
291,268 
Additions
72,226 
7,170 
79,396 
At 31 January 2026
201,767 
168,897 
370,664 
Depreciation
At 1 February 2025
68,087 
146,449 
214,536 
Charge for the year
- 
877 
877 
At 31 January 2026
68,087 
147,326 
215,413 
Net book value
At 31 January 2026
133,680 
21,571 
155,251 
At 31 January 2025
61,454 
15,278 
76,732 
- 6 -
C. H. LIM & ASSOCIATES LTD Notes to the Accounts for the year ended 31 January 2026
5
Investments
Other investments 
£ 
Valuation at 1 February 2025
462,587 
Disposals
(77,007)
Valuation at 31 January 2026
385,580 
Investments Are At cost
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
(5,726)
2,755 
Trade debtors
33,393 
56,430 
Other debtors
9,840 
9,940 
37,507 
69,125 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
16,362 
7,911 
Taxes and social security
(13,897)
15,615 
Loans from directors
35 
81 
Accruals
23,961 
23,420 
26,461 
47,027 
8
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Other creditors
278 
418 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Dr Chye Hin Lim
Loan to Director
81 
- 
46 
35 
81 
- 
46 
35 
10
Controlling party
Controlling party is Dr Chye Lim
11
Average number of employees
During the year the average number of employees was 7 (2025: 7).
- 7 -