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REGISTERED NUMBER: 07641984 (England and Wales)

| CHROGEAN LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2025 |

CHROGEAN LIMITED (REGISTERED NUMBER: 07641984)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

CHROGEAN LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | Mrs G Seery

| Mr R A Seery

| REGISTERED OFFICE: | Highland House

| Mayflower Close

| Chandlers Ford

| Eastleigh

| Hampshire

| SO53 4AR

| REGISTERED NUMBER: | 07641984 (England and Wales)

CHROGEAN LIMITED (REGISTERED NUMBER: 07641984)

STATEMENT OF FINANCIAL POSITION

31 MAY 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 1,701 |  | 2,308 |  |

CURRENT ASSETS

Stocks | 50 |  | 20 |  |

Debtors | 5 | 11,354 |  | 17,057 |  |

Cash at bank | 73,770 |  | 54,202 |  |

85,174 |  | 71,279 |  |

CREDITORS

Amounts falling due within one year | 6 | (15,702 | ) | (16,030 | ) |

NET CURRENT ASSETS | 69,472 |  | 55,249 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 71,173 |  | 57,557 |  |

PROVISIONS FOR LIABILITIES | (5,045 | ) | (4,867 | ) |

NET ASSETS | 66,128 |  | 52,690 |  |

CAPITAL AND RESERVES

Called up share capital | 101 |  | 101 |  |

Retained earnings | 66,027 |  | 52,589 |  |

66,128 |  | 52,690 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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.

CHROGEAN LIMITED (REGISTERED NUMBER: 07641984)

STATEMENT OF FINANCIAL POSITION - continued

31 MAY 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 November 2025 and were signed on its behalf by:

Mrs G Seery - Director

CHROGEAN LIMITED (REGISTERED NUMBER: 07641984)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Chrogean 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 FRS102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

| The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and far view.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

| The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Fixtures and fittings | - | 25% Reducing balance

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the income statement.

| Stocks

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

CHROGEAN LIMITED (REGISTERED NUMBER: 07641984)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Provisions

| Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be reasonably estimated.

| Financial assets

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

| Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets, which include trade and other receivables 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, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Financial liabilities

| Basic financial liabilities which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Equity instruments

| Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividend's payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

CHROGEAN LIMITED (REGISTERED NUMBER: 07641984)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

4. | TANGIBLE FIXED ASSETS

Fixtures |

and |

fittings |

| £

| COST

| At 1 June 2024

| and 31 May 2025 | 12,062 |  |

| DEPRECIATION

| At 1 June 2024 | 9,754 |  |

| Charge for year | 607 |  |

| At 31 May 2025 | 10,361 |  |

| NET BOOK VALUE

| At 31 May 2025 | 1,701 |  |

| At 31 May 2024 | 2,308 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Other debtors | 11,354 |  | 17,057 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Taxation and social security | 11,469 |  | 11,107 |  |

| Other creditors | 4,233 |  | 4,923 |  |

15,702 |  | 16,030 |  |

7. | LEASING AGREEMENTS

| At the balance sheet date the company had future commitments under operating leases which totalled £28,224 (2024: £48,994)

8. | CONTINGENT LIABILITIES

| At the balance sheet date there is a contingent liability in respect of a charge over the company's assets in favour of the company's landlords in respect of any amounts due to the landlords for rent, other monies payable under the lease or any reasonable and proper costs, damages or expenses arising as a consequence of any breach of the tenant's covenants or obligations and the conditions contained in the lease.