Chelford Building Services Limited

Registered number

06353158

Filleted Accounts

31 January 2026

Chelford Building Services Limited
Registered number:		06353158
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		2,816			3,850

Current assets
Stocks		133,475			195,072
Debtors	4	79,764			58,061
Cash at bank and in hand		1,171			60,650
		214,410			313,783

Creditors: amounts falling due within one year	5	(162,798)			(261,181)

Net current assets			51,612			52,602

Total assets less current liabilities			54,428			56,452

Creditors: amounts falling due after more than one year	6		(14,074)			(19,630)



Net assets			40,354			36,822

Capital and reserves
Called up share capital			200			200
Profit and loss account			40,154			36,622

Shareholders' funds			40,354			36,822

The director is 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 director acknowledges her 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.




Mrs Elizabeth Leebetter
Director
Approved by the board on 14 September 2026

Chelford Building Services Limited
Notes to the Accounts
for the year ended 31 January 2026


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:

	Office equipment	33% reducing balance
	Plant and machinery	20% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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		2026		2025
Number				Number

	Average number of persons employed by the company		11		11


3	Tangible fixed assets
		Plant and machinery	Office equipment		Total
£			£		£
	Cost
	At 1 February 2025	4,460	10,592		15,052
	Additions	-	124		124
	At 31 January 2026	4,460	10,716		15,176

	Depreciation
	At 1 February 2025	2,016	9,186		11,202
	Charge for the year	807	351		1,158
	At 31 January 2026	2,823	9,537		12,360

	Net book value
	At 31 January 2026	1,637	1,179		2,816
	At 31 January 2025	2,444	1,406		3,850


4	Debtors		2026		2025
£				£

	Trade debtors		18,470		46,061
	CIS taxes		49,094		-
	Other debtors		12,200		12,000
			79,764		58,061


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Bounce back loan		10,000		10,000
	Trade creditors		70,531		123,434
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		13,279		41,137
	Corporation tax		1,071		5,530
	Other taxes and social security costs		4,281		10,515
	Directors loan account		59,345		66,100
	Other creditors		4,291		4,465
			162,798		261,181


6	Creditors: amounts falling due after one year		2026		2025
£				£

	Bounce back loan		14,074		19,630


7	Other information

	Chelford Building Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 Jubilee Road
	Middleton
	Manchester
	M24 2LT