Company Registration No. 14819150 (England and Wales)
Popina Chester Limited
Unaudited accounts
for the year ended 31 December 2025
Popina Chester Limited
Unaudited accounts
Contents
Popina Chester Limited
Company Information
for the year ended 31 December 2025
Company Number
14819150 (England and Wales)
Registered Office
39 Northgate Street
Chester
CH1 2HQ
United Kingdom
Accountants
Elevate Accounting Solutions Limited
14 John Bradshaw Court
Alexandria Way
Congleton
CW12 1LB
Popina Chester Limited
Statement of financial position
as at 31 December 2025
Tangible assets
25,481
56,591
Creditors: amounts falling due within one year
(179,420)
(161,400)
Net current liabilities
(39,696)
(91,057)
Net liabilities
(14,215)
(34,466)
Called up share capital
100
100
Profit and loss account
(34,315)
(34,566)
Shareholders' funds
(14,215)
(34,466)
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and authorised for issue on 30 April 2026 and were signed on its behalf by
Leslie Owens
Director
Company Registration No. 14819150
Popina Chester Limited
Notes to the Accounts
for the year ended 31 December 2025
Popina Chester Limited is a private company, limited by shares, registered in England and Wales, registration number 14819150. The registered office is 39 Northgate Street, Chester, CH1 2HQ, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
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:
Fixtures & fittings
25% straight line
The director and the Group continue their support for the company for the foreseeable future and as such, the accounts are prepared on a going concern basis.
Popina Chester Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Fixtures & fittings
At 31 December 2025
46,106
Charge for the year
11,527
At 31 December 2025
20,625
At 31 December 2025
25,481
At 31 December 2024
56,591
Amounts falling due within one year
Amounts due from group undertakings etc.
100
100
Accrued income and prepayments
15,164
-
Amounts falling due after more than one year
Amounts due from group undertakings etc.
124,460
70,243
6
Creditors: amounts falling due within one year
2025
2024
Loans from directors
170,174
161,400
7
Transactions with related parties
Included in amounts owed by Group Undertakings are £124,460 (2024 : £70,243) due from Coach House (Chester) Limited (registered in England & Wales - company number 05736424). Coach House (Chester) Limited is a related party by virtue of common directorship and ownership.
The immediate & ultimate controlling party of the company is The Northgate Group Chester Limited (registered in England & Wales - company number 14815123).
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).