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NCH INTERNATIONAL LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
NCH International Limited is a private company limited by shares, domiciled and incorporated in England and Wales. The registered office of the Company is Birchin Court 5th Floor, 19-25 Birchin Lane, London,
United Kingdom, EC3V 9DU.
The principal activities of the Company is to provide support activities to a company under common control of the Director.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
The director is currently considering the future structure of the company, including the possibility of a reorganisation within the group or an orderly winding-up of the company. As at the date of approval of these financial statements, no decision has been finalised. These conditions indicate the existence of a material uncertainty that may cast significant doubt on the company's ability to continue as a going concern. Nevertheless, the financial statements have been prepared on the going concern basis as the director believes that the company will have access to adequate resources to meet its liabilities as they fall due for the foreseeable future.
Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Comprehensive Income over its useful economic life.
Short term debtors are measured at transaction price, less any impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash held on deposit by service providers is included within bank and cash balances, as these amounts are highly liquid and repayable without penalty on notice of not more than 24 hours.
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