IRIS Accounts Production v25.1.4.42 01399557 Board of Directors 1.10.23 30.9.24 30.9.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh013995572023-09-30013995572024-09-30013995572023-10-012024-09-30013995572022-09-30013995572022-10-012023-09-30013995572023-09-3001399557ns15:EnglandWales2023-10-012024-09-3001399557ns14:PoundSterling2023-10-012024-09-3001399557ns10:Director12023-10-012024-09-3001399557ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3001399557ns10:SmallEntities2023-10-012024-09-3001399557ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3001399557ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3001399557ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3001399557ns10:FullAccounts2023-10-012024-09-3001399557ns10:Director22023-10-012024-09-3001399557ns10:RegisteredOffice2023-10-012024-09-3001399557ns5:CurrentFinancialInstruments2024-09-3001399557ns5:CurrentFinancialInstruments2023-09-3001399557ns5:Non-currentFinancialInstruments2024-09-3001399557ns5:Non-currentFinancialInstruments2023-09-3001399557ns5:ShareCapital2024-09-3001399557ns5:ShareCapital2023-09-3001399557ns5:RetainedEarningsAccumulatedLosses2024-09-3001399557ns5:RetainedEarningsAccumulatedLosses2023-09-3001399557ns5:PlantMachinery2023-10-012024-09-3001399557ns5:PlantMachinery2023-09-3001399557ns5:PlantMachinery2024-09-3001399557ns5:PlantMachinery2023-09-3001399557ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-09-3001399557ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-10-012024-09-3001399557ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-09-3001399557ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-09-3001399557ns5:CostValuation2023-09-3001399557ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3001399557ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-3001399557ns5:Secured2024-09-3001399557ns5:Secured2023-09-30
REGISTERED NUMBER: 01399557 (England and Wales)



















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

CHATER LAND HOLDINGS LIMITED

CHATER LAND HOLDINGS LIMITED (REGISTERED NUMBER: 01399557)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHATER LAND HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







Directors: Mrs J Pardoe
G Chater





Registered office: Dickens House
Guithavon Street
Witham
Essex
CM8 1BJ





Registered number: 01399557 (England and Wales)





Accountants: Baverstocks Limited
Chartered Certified Accountants
Dickens House
Guithavon Street
Witham
Essex
CM8 1BJ

CHATER LAND HOLDINGS LIMITED (REGISTERED NUMBER: 01399557)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 18,337 22,921
Investments 5 1,220,892 1,220,892
1,239,229 1,243,813

Current assets
Stocks 682,756 696,807
Debtors 6 839,910 352,475
Cash at bank 6,529 211,342
1,529,195 1,260,624
Creditors
Amounts falling due within one year 7 647,901 524,759
Net current assets 881,294 735,865
Total assets less current liabilities 2,120,523 1,979,678

Creditors
Amounts falling due after more than one
year

8

189,772

59,925
Net assets 1,930,751 1,919,753

Capital and reserves
Called up share capital 1,000 1,000
Retained earnings 1,929,751 1,918,753
Shareholders' funds 1,930,751 1,919,753

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

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

CHATER LAND HOLDINGS LIMITED (REGISTERED NUMBER: 01399557)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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 25 June 2025 and were signed on its behalf by:





G Chater - Director


CHATER LAND HOLDINGS LIMITED (REGISTERED NUMBER: 01399557)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. Statutory information

Chater Land Holdings 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.

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.

Turnover
Turnover represent house and land sales and id only taken into account in the profit and loss account on the date of completion on the sale or the properties.

Turnover represents the amount derived from the provision of goods and services falling due within the company's activities after deduction of trade discounts and value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Work in Progress is valued on the basis of direct costs plus attributable overheads based on a normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

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.

CHATER LAND HOLDINGS LIMITED (REGISTERED NUMBER: 01399557)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. Accounting policies - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operate a money purchase pension scheme under the UK Government Automatic Enrolment Pension scheme,

3. Employees and directors

The average number of employees during the year was 4 (2023 - 4 ) .

4. Tangible fixed assets
Plant and
machinery
etc
£   
Cost
At 1 October 2023
and 30 September 2024 152,019
Depreciation
At 1 October 2023 129,098
Charge for year 4,584
At 30 September 2024 133,682
Net book value
At 30 September 2024 18,337
At 30 September 2023 22,921

CHATER LAND HOLDINGS LIMITED (REGISTERED NUMBER: 01399557)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. Tangible fixed assets - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
Cost
At 1 October 2023
and 30 September 2024 20,999
Depreciation
At 1 October 2023 9,703
Charge for year 2,259
At 30 September 2024 11,962
Net book value
At 30 September 2024 9,037
At 30 September 2023 11,296

5. Fixed asset investments

2024 2023
£    £   
Shares in group undertakings 2,000 2,000
Other investments not loans 1,218,892 1,218,892
1,220,892 1,220,892

Additional information is as follows:
Shares in
Group
Undertaking
£   
Cost
At 1 October 2023
and 30 September 2024 2,000
Net book value
At 30 September 2024 2,000
At 30 September 2023 2,000

Investments (neither listed nor unlisted) were as follows:
2024 2023
£    £   
Joint Venture Developments 1,218,892 1,218,892

CHATER LAND HOLDINGS LIMITED (REGISTERED NUMBER: 01399557)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 461,264 -
Other debtors 378,646 352,475
839,910 352,475

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 9,811 9,690
Hire purchase contracts 5,552 5,197
Trade creditors 245,407 248,999
Taxation and social security 11,363 14,373
Other creditors 375,768 246,500
647,901 524,759

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 188,811 53,412
Hire purchase contracts 961 6,513
189,772 59,925

9. Secured debts

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 198,622 63,102
Hire purchase contracts 6,513 11,710
205,135 74,812