Christie & Bingham Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 10018441

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		3,307		3,152

			3,307		3,152
CURRENT ASSETS
Debtors	6	590,340		427,196
Cash at bank and in hand		153,287		247,939

		743,627		675,135
Creditors: Amounts Falling Due Within One Year	7	(193,720 )		(154,257 )

NET CURRENT ASSETS (LIABILITIES)			549,907		520,878

TOTAL ASSETS LESS CURRENT LIABILITIES			553,214		524,030

PROVISIONS FOR LIABILITIES
Deferred Taxation			(827 )		(599 )

NET ASSETS			552,387		523,431

CAPITAL AND RESERVES
Called up share capital	8		1		1
Share premium account			10,000		10,000
Profit and Loss Account			542,386		513,430

SHAREHOLDERS' FUNDS			552,387		523,431

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Christie & Bingham Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J A Bingham Director	Mr S R Christie Director
2 November 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Christie & Bingham Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10018441 . The registered office is Hunters, 11a St. Johns Road, Stourbridge, West Midlands, DY8 1EJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% - Reducing balance
Computer Equipment	33% - Straight line

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Christie & Bingham Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2025: 12)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 March 2025	5,000

As at 28 February 2026	5,000

Amortisation
As at 1 March 2025	5,000

As at 28 February 2026	5,000

Net Book Value
As at 28 February 2026	-

As at 1 March 2025	-

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Christie & Bingham Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 March 2025	33,108	17,300	50,408
Additions	365	1,124	1,489

As at 28 February 2026	33,473	18,424	51,897

Depreciation
As at 1 March 2025	30,441	16,815	47,256
Provided during the period	758	576	1,334

As at 28 February 2026	31,199	17,391	48,590

Net Book Value
As at 28 February 2026	2,274	1,033	3,307

As at 1 March 2025	2,667	485	3,152

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	77,871	34,402
Other debtors	326,825	207,150

	404,696	241,552
Due after more than one year
Other debtors	185,644	185,644

	590,340	427,196

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	16,611	4,662
Other creditors	3,988	5,143
Taxation and social security	173,121	144,452

	193,720	154,257

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Christie & Bingham Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2026
	£	£	£	£	£
Mr Jack Bingham	18,398	60,000	-	-	78,398
Mr Steven Christie	14,423	60,000	-	-	74,423

The above loan is unsecured, interest free and repayable on demand.

10. Related Party Transactions

Included in other debtors is a loan of £335,644 (2024: £335,644) made to Bingham & Christie Properties Limited. A company which Mr S R Christie and Mr J A Bingham are also directors and shareholders of. The non-commercial loan was made outside of normal market conditions therefore no interest is charged.

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