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REGISTERED NUMBER: 10198695 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2021

for

Chyandour Limited

Chyandour Limited (Registered number: 10198695)






Contents of the Financial Statements
for the Year Ended 31 December 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Chyandour Limited

Company Information
for the Year Ended 31 December 2021







DIRECTORS: M Symons
Mrs C M K Symons





REGISTERED OFFICE: Grange Farm Lower Burnham Road
Latchingdon
Chelmsford
Essex
CM3 6HF





REGISTERED NUMBER: 10198695 (England and Wales)





ACCOUNTANTS: Fisher Michael
The Old Grange
Warren Estate
Lordship Road
Writtle
Essex
CM1 3WT

Chyandour Limited (Registered number: 10198695)

Balance Sheet
31 December 2021

2021 2020
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,629 6,172
Investment property 5 850,000 850,000
854,629 856,172

CURRENT ASSETS
Debtors 6 621 1,134
Cash at bank 4,019 1,139
4,640 2,273
CREDITORS
Amounts falling due within one year 7 13,776 11,680
NET CURRENT LIABILITIES (9,136 ) (9,407 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

845,493

846,765

CREDITORS
Amounts falling due after more than one
year

8

(715,470

)

(715,470

)

PROVISIONS FOR LIABILITIES (29,000 ) (29,000 )
NET ASSETS 101,023 102,295

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 9 121,000 121,000
Retained earnings (20,077 ) (18,805 )
101,023 102,295

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Chyandour Limited (Registered number: 10198695)

Balance Sheet - continued
31 December 2021


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2022 and were signed on its behalf by:




M Symons - Director



Mrs C M K Symons - Director


Chyandour Limited (Registered number: 10198695)

Notes to the Financial Statements
for the Year Ended 31 December 2021

1. STATUTORY INFORMATION

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

The company is part of a group.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Significant judgements and estimates
No significant judgements or estimates have been applied in the preparation of the financial statements.

Rental income
Rental income is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured at the fair value of the consideration received or receivable, excluding discounts and rebates.

Tangible fixed assets
Tangible fixed assets are initially measured at cost. After initial recognition, tangible fixed assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation is provided at the following annual rates, in order to write off each asset over its estimated useful life:

- Fixtures & Fittings - 25% on reducing balance

Investment property
The investment property is included at fair value. Gains are recognised in the income statement and subsequently transferred to the fair value reserve. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Chyandour Limited (Registered number: 10198695)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term creditors are measured at the transaction price.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2020 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2021
and 31 December 2021 12,682
DEPRECIATION
At 1 January 2021 6,510
Charge for year 1,543
At 31 December 2021 8,053
NET BOOK VALUE
At 31 December 2021 4,629
At 31 December 2020 6,172

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2021
and 31 December 2021 850,000
NET BOOK VALUE
At 31 December 2021 850,000
At 31 December 2020 850,000

Chyandour Limited (Registered number: 10198695)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

5. INVESTMENT PROPERTY - continued

Fair value at 31 December 2021 is represented by:
£   
Valuation in 2020 150,000
Cost 700,000
850,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Amounts owed by group undertakings - 496
Other debtors 621 638
621 1,134

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade creditors - 1,595
Other creditors 13,776 10,085
13,776 11,680

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2021 2020
£    £   
Amounts owed to related parties 715,470 715,470

9. RESERVES
Fair
value
reserve
£   
At 1 January 2021
and 31 December 2021 121,000

10. ULTIMATE CONTROLLING PARTY

The company's ultimate parent undertaking is Chyandour Holdings Ltd, a company incorporated in England and Wales, under reference 10917783. Chyandour Holdings Ltd's registered office is at Grange Farm, Lower Burnham Road, Latchingdon, Chelmsford, CM3 6HF.