Registration number: 08407271

CHB Surfacing Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 6

CHB Surfacing Limited

Company Information

Directors

RJ Hodgson SL Chaplow

Registered office

The Granary Office Dallam Tower Milnthorpe Cumbria LA7 7AG

Accountants

Stables Thompson & Briscoe Limited Chartered Accountants & Business AdvisersLowther House Lowther Street Kendal LA9 4DX

CHB Surfacing Limited

(Registration number: 08407271)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	155,193	226,972
Current assets
Stocks		2,500	2,500
Debtors	5	278,765	145,581
Cash at bank and in hand		294,843	127,074
		576,108	275,155
Creditors: Amounts falling due within one year	6	(352,677)	(186,183)
Net current assets		223,431	88,972
Total assets less current liabilities		378,624	315,944
Creditors: Amounts falling due after more than one year	6	(78,111)	(102,328)
Provisions for liabilities		(38,798)	(42,364)
Net assets		261,715	171,252
Capital and reserves
Called up share capital		10	10
Capital redemption reserve		90	90
Retained earnings		261,615	171,152
Shareholders' funds		261,715	171,252

CHB Surfacing Limited

(Registration number: 08407271)
Balance Sheet as at 28 February 2026

For the financial year ending 28 February 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 June 2026 and signed on its behalf by:
 

......................................... RJ Hodgson Director

CHB Surfacing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Granary Office
Dallam Tower
Milnthorpe
Cumbria
LA7 7AG

These financial statements were authorised for issue by the Board on 17 June 2026.

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

CHB Surfacing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2025 - 7).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 March 2025	390,060	163,855	553,915
Additions	23,500	-	23,500
Disposals	(65,500)	-	(65,500)
At 28 February 2026	348,060	163,855	511,915
Depreciation
At 1 March 2025	246,867	80,076	326,943
Charge for the year	54,439	31,340	85,779
Eliminated on disposal	(56,000)	-	(56,000)
At 28 February 2026	245,306	111,416	356,722
Carrying amount
At 28 February 2026	102,754	52,439	155,193
At 28 February 2025	143,193	83,779	226,972

CHB Surfacing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

5

Debtors

Current	2026 £	2025 £
Trade debtors	214,317	141,939
Other debtors	64,448	3,642
	278,765	145,581

6

Creditors

Creditors: amounts falling due within one year

		2026 £	2025 £
Due within one year
Loans and borrowings		39,268	79,981
Trade creditors		196,953	52,690
Taxation and social security		89,947	26,326
Accruals and deferred income		1,973	3,947
Other creditors		24,536	23,239
		352,677	186,183

Creditors: amounts falling due after more than one year

		2026 £	2025 £
Due after one year
Loans and borrowings		78,111	102,328