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Registered number: 10855191
Chelsea Partnership Limited
Financial Statements
For The Year Ended 31 July 2023
MSE Business Management LLP
Association of Chartered Certified Accountants
1st Floor
104 Oxford Street
London
Greater London
W1D 1LP
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10855191
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 1,668 184
Cash at bank and in hand 112,091 841,448
113,759 841,632
Creditors: Amounts Falling Due Within One Year 5 (134,989 ) (856,538 )
NET CURRENT ASSETS (LIABILITIES) (21,230 ) (14,906 )
TOTAL ASSETS LESS CURRENT LIABILITIES (21,230 ) (14,906 )
NET LIABILITIES (21,230 ) (14,906 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (21,232 ) (14,908 )
SHAREHOLDERS' FUNDS (21,230) (14,906)
For the year ending 31 July 2023 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 Paolo Nutini
Director
09/04/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Chelsea Partnership Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10855191 . The registered office is 1st Floor, 104 Oxford Street, Fitzrovia, London, W1D 1LP.
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis which assumes the continuing financial support of the directors.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the sale of property developments.
2.4. Financial Instruments
The company has only basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.5. Taxation
Corporation 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 year 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
4. Debtors
2023 2022
£ £
Due within one year
Other debtors - 184
Corporation tax recoverable assets 1,668 -
1,668 184
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax - 24,749
Accruals and deferred income 2,400 1,200
Directors' loan accounts 132,589 830,589
134,989 856,538
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 3