CHERON LONDON LIMITED

CHERON LONDON LIMITED
Contents Page
For the year ended 31 January 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

CHERON LONDON LIMITED
Statement of Financial Position
As at 31 January 2026

	2026 £	2025 £
Current assets
Stocks	40,106	35,119
Debtors	58,865	51,372
Cash at bank and in hand	(2,182)	1,198
	96,789	87,689
Creditors: amount falling due within one year	(119,535)	(93,876)
Net current assets	(22,746)	(6,187)

Total assets less current liabilities	(22,746)	(6,187)
Creditors: amount falling due after more than one year	(77,264)	(77,264)
Net assets	(100,010)	(83,451)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(100,110)	(83,551)
Shareholders' funds	(100,010)	(83,451)

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 31 October 2026 and were signed by:

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Rafeeque OLIKKATHODI
Director

1

CHERON LONDON LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

CHERON LONDON LIMITED is a private company, limited by shares, registered in , registration number 12374287, registration address 79 LOW PETERGATE, YORK , NORTH YORKSHIRE, YO1 7HY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Basis of Preparation

The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 6 (2025 : 3).

2