CH Business Solutions Ltd - Filleted accounts

Registered number

05674805

CH Business Solutions Ltd

Filleted Accounts

31 December 2025

CH Business Solutions Ltd
Registered number:		05674805
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		97			129

Current assets
Debtors	5	29,031			32,061
Cash at bank and in hand		174,804			192,098
		203,835			224,159

Creditors: amounts falling due within one year	6	(107,742)			(131,090)

Net current assets			96,093			93,069

Net assets			96,190			93,198

Capital and reserves
Called up share capital			1			1
Profit and loss account			96,189			93,197

Shareholders' funds			96,190			93,198

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Brian Cooper
Director
Approved by the board on 10 September 2026

CH Business Solutions Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% Reducing balance
	Fixtures, fittings, tools and equipment	25% Reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 January 2025				15,000
	At 31 December 2025				15,000

	Amortisation
	At 1 January 2025				15,000
	At 31 December 2025				15,000

	Net book value
	At 31 December 2025				-




4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				8,007
	At 31 December 2025				8,007

	Depreciation
	At 1 January 2025				7,878
	Charge for the year				32
	At 31 December 2025				7,910

	Net book value
	At 31 December 2025				97
	At 31 December 2024				129


5	Debtors		2025		2024
£				£

	Trade debtors		28,844		31,810
	Other debtors		187		251
			29,031		32,061


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

	Taxation and social security costs		106,625		130,105
	Other creditors		1,117		985
			107,742		131,090


7	Other information

	CH Business Solutions Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	SHMS House
	20 Little Park Farm Road
	Fareham
	Hampshire
	PO15 5TD