22 false false false false false false false false false false true false false false false false false No description of principal activity 2025-03-13 Sage Accounts Production Advanced 2023 - FRS102_2023 1 1 1 40,828 40,828 6,707 6,707 34,121 xbrli:pure xbrli:shares iso4217:GBP 16314311 2025-03-13 2026-03-31 16314311 2026-03-31 16314311 2025-03-12 16314311 core:NetGoodwill 2025-03-13 2026-03-31 16314311 bus:OrdinaryShareClass1 2025-03-13 2026-03-31 16314311 bus:Director2 2025-03-13 2026-03-31 16314311 bus:Director1 2025-03-13 2026-03-31 16314311 core:WithinOneYear 2026-03-31 16314311 core:AfterOneYear 2026-03-31 16314311 core:ShareCapital 2026-03-31 16314311 core:RetainedEarningsAccumulatedLosses 2026-03-31 16314311 core:NetGoodwill 2026-03-31 16314311 bus:Director1 2026-03-31 16314311 bus:Director2 2026-03-31 16314311 bus:SmallEntities 2025-03-13 2026-03-31 16314311 bus:AuditExemptWithAccountantsReport 2025-03-13 2026-03-31 16314311 bus:SmallCompaniesRegimeForAccounts 2025-03-13 2026-03-31 16314311 bus:PrivateLimitedCompanyLtd 2025-03-13 2026-03-31 16314311 bus:FullAccounts 2025-03-13 2026-03-31 16314311 bus:OrdinaryShareClass1 2026-03-31 16314311 core:WithinOneYear 1 2026-03-31 16314311 core:AfterOneYear 1 2026-03-31 16314311 core:FurnitureFittingsToolsEquipment 2025-03-13 2026-03-31 16314311 core:FurnitureFittingsToolsEquipment 2026-03-31
COMPANY REGISTRATION NUMBER: 16314311

Chaii & Moor Limited

Filleted Unaudited Financial Statements

31 March 2026

Chaii & Moor Limited

Statement of Financial Position

31 March 2026

| 31 Mar 26
Note | £

Fixed assets

Intangible assets | 5 | 1
Tangible assets | 6 | 34,121
| --------
| 34,122

Current assets

Stocks | 2,940
Debtors | 7 | 6,725
Cash at bank and in hand | 34,985
| --------
| 44,650

Creditors: amounts falling due within one year | 8 | 86,439
| --------
Net current liabilities | 41,789
| --------
Total assets less current liabilities | ( 7,667)

Creditors: amounts falling due after more than one year | 9 | 1,500
| -------
Net liabilities | ( 9,167)
| -------

Capital and reserves

Called up share capital | 10 | 2
Profit and loss account | ( 9,169)
| -------
Shareholders deficit | ( 9,167)
| -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Chaii & Moor Limited

Statement of Financial Position (continued)

31 March 2026
These financial statements were approved by the board of directors and authorised for issue on 7 July 2026 , and are signed on behalf of the board by:

JC Kennedy
Director

Company registration number: 16314311

Chaii & Moor Limited

Notes to the Financial Statements

Period from 13 March 2025 to 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Lady Richeld Close, Runcorn, Cheshire, WA7 1XQ, UK.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The directors are of the opinion that the deficit in the company reserves will be reduced over the coming year. Until such a time as the deficit is cleared the company will continue to rely on the support of its creditors.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 22 .
5. Intangible assets

| Goodwill
| £
Cost |
Additions | –
Acquisitions through business combinations | 1
| ----
At 31 March 2026 | 1
| ----
Amortisation |
At 13 March 2025 and 31 March 2026 | –
| ----
Carrying amount |
At 31 March 2026 | 1
| ----

6. Tangible assets

| Equipment
| £
Cost |
At 13 March 2025 | –
Additions | 40,828
| --------
At 31 March 2026 | 40,828
| --------
Depreciation |
At 13 March 2025 | –
Charge for the period | 6,707
| --------
At 31 March 2026 | 6,707
| --------
Carrying amount |
At 31 March 2026 | 34,121
| --------

7. Debtors

| 31 Mar 26
| £
Other debtors | 6,725
| -------

8. Creditors: amounts falling due within one year

| 31 Mar 26
| £
Trade creditors | 11,249
Accruals and deferred income | 2,004
Social security and other taxes | 6,095
Director loan accounts | 57,860
Capital on tap card | 4,454
Coffee machine loan | 4,500
Other creditors | 277
| --------
| 86,439
| --------

9. Creditors: amounts falling due after more than one year

| 31 Mar 26
| £
Coffee machine loan | 1,500
| -------

10. Called up share capital
Issued, called up and fully paid

| 31 Mar 26
| No. | £
Ordinary shares of £ 1 each | 2 | 2
| ---- | ----

11. Directors' advances, credits and guarantees
During the period the directors entered into the following advances and credits with the company:

| 31 Mar 26
|  | Balance brought forward | Amounts repaid | Balance outstanding
|  | £ | £ | £
| AS Kennedy | – | ( 28,930) | ( 28,930)
| JC Kennedy | – | ( 28,930) | ( 28,930)
|  | ---- | -------- | --------
|  | – | ( 57,860) | ( 57,860)
|  | ---- | -------- | --------