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Registered number: 11334070














CHESTER ASSOCIATES LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

 
CHESTER ASSOCIATES LIMITED
 

CONTENTS



Page
Accountants' Report
 
1
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 4


 
CHESTER ASSOCIATES LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CHESTER ASSOCIATES LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Chester Associates Limited for the year ended 31 December 2023 which comprise  the Statement of Financial Position and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Chester Associates Limited in accordance with the terms of our engagement letter dated 07 July 2021Our work has been undertaken solely to prepare for your approval the financial statements of Chester Associates Limited and state those matters that we have agreed to state to the director of Chester Associates Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chester Associates Limited and its director for our work or for this report. 

It is your duty to ensure that Chester Associates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Chester Associates Limited. You consider that Chester Associates Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Chester Associates Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Sopher + Co LLP
 
Chartered Accountants
  
5 Elstree Gate
Elstree Way
Borehamwood
Hertfordshire
WD6 1JD
17 June 2024

REGISTERED NUMBER 11334070
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 3 
3,170,325
3,170,325

  

Current liabilities
  

Creditors: amounts falling due within one year
 4 
(3,168,519)
(3,168,519)

  
Page 1

 
CHESTER ASSOCIATES LIMITED
 
    
REGISTERED NUMBER 11334070
STATEMENT OF FINANCIAL POSITION
 (CONTINUED)
AS AT 31 DECEMBER 2023


Net assets
  
1,806
1,806


Capital and reserves
  

Called up share capital 
 5 
101
101

Profit and loss account
  
1,705
1,705

  
1,806
1,806


For the year ended 31 December 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 June 2024.



C G Rifkind
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
CHESTER ASSOCIATES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Chester Associates Limited is a private limited liability company incorporated in England and Wales with its principal place of business at The Tea House, 17 Hall Road, London, NW8 9RF and its registered office at 2nd Floor Connaught House, 1-3 Mount Street, (Entrance Via Davies Street), London, W1K 3NB.
The principal activity of the Company is that of a holding company.
The functional and presentational currency of the Company is £ Sterling.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Creditors

Short term creditors are measured at the transaction price.

 
2.5

Financial instruments

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

Page 3

 
CHESTER ASSOCIATES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 January 2023
3,170,325



At 31 December 2023

3,170,325






Net book value



At 31 December 2023
3,170,325



At 31 December 2022
3,170,325


4.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
3,168,519
3,168,519



5.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



10,100,000 Ordinary shares of £0.00001 each
101
101



6.


Related party transactions

The Company has taken advantage of the exemption under FRS102 33.1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.

Page 4