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Registered number: 09869765 CHESTERFIELD K LIMITED (FORMERLY KNOWN AS CAVIAR KASPIA LTD) UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 27 DECEMBER 2024
CHESTERFIELD K LIMITED (FORMERLY KNOWN AS CAVIAR KASPIA LTD) REGISTERED NUMBER: 09869765 BALANCE SHEET AS AT 27 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 3,797,427 |  | 4,055,351
|  |  | 3,797,427 |  | 4,055,351
Current assets |  |  |  |  |
Stocks |  | 27,117 |  | 40,837 |
Debtors: amounts falling due within one year | 5 | 138,501 |  | 64,102 |
Cash at bank and in hand | 6 | 140,363 |  | 28 |
|  | 305,981 |  | 104,967 |
Creditors: amounts falling due within one year | 7 | (1,452,130) |  | (2,294,060) |
Net current liabilities |  |  | (1,146,149) |  | (2,189,093)
Total assets less current liabilities |  |  | 2,651,278 |  | 1,866,258
Creditors: amounts falling due after more than one year | 8 |  | (4,865,227) |  | (3,153,861)
Net liabilities |  |  | (2,213,949) |  | (1,287,603)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 131,880 |  | 131,880
Share premium account |  |  | 3,209,565 |  | 3,209,565
Profit and loss account |  |  | (5,555,394) |  | (4,629,048)
|  |  | (2,213,949) |  | (1,287,603)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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. Page 1
CHESTERFIELD K LIMITED (FORMERLY KNOWN AS CAVIAR KASPIA LTD) REGISTERED NUMBER: 09869765 BALANCE SHEET (CONTINUED) AS AT 27 DECEMBER 2024 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Amir Abbas
Director
Date: 6 November 2025
The notes on pages 4 to 8 form part of these financial statements. Page 2
|  | CHESTERFIELD K LIMITED (FORMERLY KNOWN AS CAVIAR KASPIA LTD) |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 27 DECEMBER 2024
|  | Called up share capital | Share premium account | Profit and loss account | Total equity
|  | £ | £ | £ | £
| At 1 December 2022 | 131,880 | 3,209,565 | (3,583,102) | (241,657)
| Loss for the year | - | - | (1,045,946) | (1,045,946)
| At 28 December 2023 | 131,880 | 3,209,565 | (4,629,048) | (1,287,603)
| Loss for the year | - | - | (926,346) | (926,346)
| At 27 December 2024 | 131,880 | 3,209,565 | (5,555,394) | (2,213,949)
| The notes on pages 4 to 8 form part of these financial statements.
Page 3
CHESTERFIELD K LIMITED (FORMERLY KNOWN AS CAVIAR KASPIA LTD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 27 DECEMBER 2024
1. | General information
Chesterfield K limited (Formerly known as Caviar Kaspia Limited) is a private company limited by shares incorporated in England and Wales. The registered office is 1a Chesterfield Street, London, England, W1J 5JF. 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. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue 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 as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 4
CHESTERFIELD K LIMITED (FORMERLY KNOWN AS CAVIAR KASPIA LTD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 27 DECEMBER 2024 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Short-term leasehold property | - |  | Over the term of the lease
|  |  |  | Plant and machinery | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 5
CHESTERFIELD K LIMITED (FORMERLY KNOWN AS CAVIAR KASPIA LTD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 27 DECEMBER 2024
3. | Employees
| The average monthly number of employees, including directors, during the year was 11 (2023 - 24).
4. | Tangible fixed assets
|  | Short-term leasehold property | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 28 December 2023 | 4,657,871 | 587,878 | 5,245,749
| Additions | 93,823 | 14,187 | 108,010
| Disposals | (111,519) | - | (111,519)
| At 27 December 2024 | 4,640,175 | 602,065 | 5,242,240
| Depreciation |  |  |
| At 28 December 2023 | 675,691 | 514,706 | 1,190,397
| Charge for the year on owned assets | 232,009 | 22,407 | 254,416
| At 27 December 2024 | 907,700 | 537,113 | 1,444,813
| Net book value |  |  |
| At 27 December 2024 | 3,732,475 | 64,952 | 3,797,427
| At 27 December 2023 | 3,982,179 | 73,172 | 4,055,351
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 36,942 | -
| Amounts owed by group undertakings | 106 | -
| Other debtors | 35,068 | 60,000
| Prepayments and accrued income | 66,385 | 4,102
|  | 138,501 | 64,102
Page 6
CHESTERFIELD K LIMITED (FORMERLY KNOWN AS CAVIAR KASPIA LTD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 27 DECEMBER 2024
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 140,363 | 28
| Less: bank overdrafts | (374,524) | (517,192)
|  | (234,161) | (517,164)
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank overdrafts | 374,524 | 517,192
| Trade creditors | 270,966 | 990,351
| Other taxation and social security | 31,482 | 159,342
| Other creditors | 756,824 | 627,175
| Accruals and deferred income | 18,334 | -
|  | 1,452,130 | 2,294,060
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 33,556 | 39,267
| Other creditors | 4,831,671 | 3,114,594
|  | 4,865,227 | 3,153,861
Page 7
CHESTERFIELD K LIMITED (FORMERLY KNOWN AS CAVIAR KASPIA LTD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 27 DECEMBER 2024
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts falling due 2-5 years |  |
| Bank loans | 33,556 | 39,267
|  | 33,556 | 39,267
|  | 33,556 | 39,267
Page 8