Registration number: 06769123

Chiltern GRC Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Chiltern GRC Limited

Balance Sheet

as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	196,179	142,011
Investments	5	100	100
		196,279	142,111
Current assets
Stocks		187,876	399,086
Debtors	6	1,050,096	1,013,041
Cash at bank and in hand		871,967	95,553
		2,109,939	1,507,680
Creditors: Amounts falling due within one year	7	(748,899)	(642,867)
Net current assets		1,361,040	864,813
Total assets less current liabilities		1,557,319	1,006,924
Provisions for liabilities		(44,428)	(35,503)
Net assets		1,512,891	971,421
Capital and reserves
Allotted, called up and fully paid share capital		1,050	1,050
Profit and loss account		1,511,841	970,371
Shareholders' funds		1,512,891	971,421

Registration number: 06769123

For the financial year ending 31 March 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Chiltern GRC Limited

Balance Sheet

as at 31 March 2026 (continued)

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 15 September 2026 and signed on its behalf by:
 

......................................... Mr E B McMullan Director

Chiltern GRC Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2026

1	General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 06769123.

The address of its registered office is:
Hargrave House
50 Bunyan Road
Kempston
Bedford
Bedfordshire
MK42 8HL

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A – ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have been transferred to the buyer.

Chiltern GRC Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for Tangible assets
Asset class	Depreciation method and rate
Plant and machinery	25% per annum on a straight line basis
Motor vehicles	25% per annum on a straight line basis
Office equipment	25% per annum on a straight line basis

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Chiltern GRC Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 51 (2025 - 46).

4	Tangible assets

	Fixtures, fittings and equipment  £	Motor vehicles  £	Plant and machinery  £	Total £
Cost
At 1 April 2025	2,636	39,074	552,322	594,032
Additions	-	19,945	125,937	145,882
Disposals	-	(19,075)	-	(19,075)
At 31 March 2026	2,636	39,944	678,259	720,839
Depreciation
At 1 April 2025	2,158	29,763	420,100	452,021
Charge for the year	478	9,321	81,353	91,152
Eliminated on disposal	-	(18,513)	-	(18,513)
At 31 March 2026	2,636	20,571	501,453	524,660
Net book value
At 31 March 2026	-	19,373	176,806	196,179
At 31 March 2025	478	9,311	132,222	142,011

Chiltern GRC Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2026 (continued)

5	Investments

	2026 £	2025 £
Shares in group undertakings and participating interests	100	100