CHES (UK) LIMITED


Directors	FELTHAM, Christoper William John
	FELTHAM, Jane
	FELTHAM, John
	FELTHAM, Jonathan Christopher


Company Secretary	FELTHAM, John


Registered Address	The Old Brewery, Smallfield Works
	Station Road
	Horley
	RH6 9HW


Registered Number	02210420 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		551,974		672,669
			551,974		672,669
Current assets
Stocks	4	10,427		15,289
Debtors	5	240,881		142,637
Current asset investments	6	59,837		56,637
Cash at bank and on hand		114,408		108,995
		425,553		323,558
Creditors amounts falling due within one year	7	(223,090)		(239,426)
Net current assets (liabilities)			202,463		84,132
Total assets less current liabilities			754,437		756,801
Creditors amounts falling due after one year	8		(250,807)		(248,557)
Net assets			503,630		508,244
Capital and reserves
Profit and loss account			503,630		508,244
Shareholders' funds			503,630		508,244

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 September 2026, and are signed on its behalf by:

FELTHAM, Jonathan Christopher
Director
Registered Company No. 02210420

CHES (UK) LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Vehicles	25	-
Office Equipment	-	3

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	6		6

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 25	498,342	103,797	235,674	22,764	860,577
Additions	-	-	82,215	-	82,215
Disposals	(120,000)	-	(59,595)	-	(179,595)
At 31 March 26	378,342	103,797	258,294	22,764	763,197
Depreciation and impairment
At 01 April 25	-	100,625	67,728	19,555	187,908
Charge for year	-	793	49,258	1,982	52,033
On disposals	-	-	(28,718)	-	(28,718)
At 31 March 26	-	101,418	88,268	21,537	211,223
Net book value
At 31 March 26	378,342	2,379	170,026	1,227	551,974
At 31 March 25	498,342	3,172	167,946	3,209	672,669

4.	Stocks

	2026	2025
	£	£
Raw materials and consumables	10,427	15,289
Total	10,427	15,289

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	119,373	137,398
Other debtors	120,543	3,429
Prepayments and accrued income	965	1,810
Total	240,881	142,637

6.	Current asset investments

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	28,779	74,148
Bank borrowings and overdrafts	25,273	33,253
Taxation and social security	79,948	52,597
Finance lease and HP contracts	23,124	11,070
Other creditors	14,304	15,347
Accrued liabilities and deferred income	51,662	53,011
Total	223,090	239,426


	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.

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	202,842	227,045
Other creditors	47,965	21,512
Total	250,807	248,557

9.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	71,089		32,582