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REGISTERED NUMBER: 02863609 (England and Wales)






CHR Capital Limited

Financial Statements

for the Year Ended 30 June 2024






CHR Capital Limited (Registered number: 02863609)

Contents of the Financial Statements
for the year ended 30 June 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHR Capital Limited

Company Information
for the year ended 30 June 2024







DIRECTORS: Ms J R Fletcher OBE
Mr N Smillie





REGISTERED OFFICE: 33 George Street
Wakefield
West Yorkshire
WF1 1LX





REGISTERED NUMBER: 02863609 (England and Wales)





ACCOUNTANTS: SMH Jolliffe Cork Ltd
Chartered Accountants
33 George Street
Wakefield
West Yorkshire
WF1 1LX

CHR Capital Limited (Registered number: 02863609)

Balance Sheet
30 June 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 722,059 534,850

CURRENT ASSETS
Debtors 5 7,339,500 6,758,246
Cash at bank 7,610 88,464
7,347,110 6,846,710
CREDITORS
Amounts falling due within one year 6 2,354,880 2,473,674
NET CURRENT ASSETS 4,992,230 4,373,036
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,714,289

4,907,886

CHR Capital Limited (Registered number: 02863609)

Balance Sheet - continued
30 June 2024

2024 2023
Notes £ £ £ £

CAPITAL AND RESERVES
Called up share capital 7 300 300
Retained earnings 5,713,989 4,907,586
SHAREHOLDERS' FUNDS 5,714,289 4,907,886

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

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 26 March 2025 and were signed on its behalf by:





Mr N Smillie - Director


CHR Capital Limited (Registered number: 02863609)

Notes to the Financial Statements
for the year ended 30 June 2024


1. STATUTORY INFORMATION

CHR Capital Limited is a private limited 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's principal place of business is Suite 2, 7 Victoria Avenue, Harrogate, HG1 1EQ.

The functional and presentation currency for the company is pound sterling (£). All financial information presented has been rounded to the nearest (£), unless otherwise stated.

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.

Preparation of consolidated financial statements
The financial statements contain information about CHR Capital Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

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.

CHR Capital Limited (Registered number: 02863609)

Notes to the Financial Statements - continued
for the year ended 30 June 2024


2. ACCOUNTING POLICIES - continued

Investments
Investments in subsidiary undertakings and other investments are included at cost less any provision for impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. FIXED ASSET INVESTMENTS
Share in
subsidiary Other
undertakings investments Totals
£ £ £
COST
At 1 July 2023 1,061,875 724,450 1,786,325
Additions - 677,000 677,000
Disposals (1,061,817 ) (479,450 ) (1,541,267 )
At 30 June 2024 58 922,000 922,058
PROVISIONS
At 1 July 2023 1,051,476 199,999 1,251,475

Eliminated on disposal (1,051,476 ) - (1,051,476 )
At 30 June 2024 - 199,999 199,999
NET BOOK VALUE
At 30 June 2024 58 722,001 722,059
At 30 June 2023 10,399 524,451 534,850

At 30 June 2024 the company held shareholdings in the following subsidiary, which was incorporated in England & Wales and shares it's registered office with this company.

Name Country of Class of Percentage Nature of
incorporation shares held business
Rougemont Estates (Thirsk)
Limited
UK Ordinary £1 58.3% Development of building
projects
CFL UK Services Limited UK Ordinary £1 40.0% Management consultancy and
other business support services
Mera Investment Management
Limited
UK A Ordinary £1 100% Credit granting by non-deposit
taking finance houses and
other specialist consumer
credit grantors
Mera Investment Management
Limited
UK Preference £1 100% Credit granting by non-deposit
taking finance houses and
other specialist consumer
credit grantors

CHR Capital Limited (Registered number: 02863609)

Notes to the Financial Statements - continued
for the year ended 30 June 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Amounts owed by group undertakings 6,345,188 5,460,624
Amounts owed by related undertakings 994,250 1,086,585
Other debtors - 211,037
Prepayments and accrued income 62 -
7,339,500 6,758,246

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Amounts owed to group undertakings 145,886 156,227
Amounts owed to related undertakings 2,208,994 2,184,994
Tax - 99,346
Directors' current account - 33,107
2,354,880 2,473,674

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
300 Ordinary £1 300 300

8. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.