REGISTERED NUMBER: 11796797 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2024 TO 31 JULY 2025

FOR

HIGH STREET CHESTERTON LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D T Austin

J Whetstone

Mrs S J Austin

REGISTERED OFFICE:

Allia Future Business Centre

Kings Hedges Road

Cambridge

Cambridgeshire

CB4 2HY

REGISTERED NUMBER:

11796797 (England and Wales)

FIXED ASSETS

Tangible assets

4

-

2,042

CURRENT ASSETS

Stocks

-

2,192,230

Debtors

5

96,210

19,509

Cash at bank

77,570

34,875

173,780

2,246,614

CREDITORS

Amounts falling due within one year

6

44,367

612,170

NET CURRENT ASSETS

129,413

1,634,444

TOTAL ASSETS LESS CURRENT LIABILITIES

129,413

1,636,486

CREDITORS

Amounts falling due after more than one year

7

-

(1,496,059

)

PROVISIONS FOR LIABILITIES

-

(130,934

)

NET ASSETS

129,413

9,493

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

9

-

392,804

Retained earnings

129,411

(383,313

)

129,413

9,493

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 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.

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 6 November 2025 and were signed on its behalf by:

Mrs S J Austin - Director

1.	STATUTORY INFORMATION

High Street Chesterton Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and remained unchanged from the previous year.

These financial statements have not been prepared on a going concern basis. The directors have confirmed their intentions to close the company within 12 months of the approval of these financial statement.

Turnover

Turnover comprises the value of rental income received.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is measured at fair value due to the appropriation from investment property to stock in trade.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 February 2024

2,198

Disposals

(2,198

)

At 31 July 2025

-

DEPRECIATION

At 1 February 2024

156

Charge for period

510

Eliminated on disposal

(666

)

At 31 July 2025

-

NET BOOK VALUE

At 31 July 2025

-

At 31 January 2024

2,042

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

37,446

4,150

Other debtors

58,764

15,359

96,210

19,509

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

12,291

360,752

Other creditors

32,076

251,418

44,367

612,170

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

1,066,059

Other creditors

-

430,000

-

1,496,059

8.	SECURED DEBTS

A fixed charge is held over the property.

9.

RESERVES

Fair

value

reserve

£

At 1 February 2024

392,804

Revaluation of property

(392,804

)

At 31 July 2025

-

10.	CONTROLLING INTERESTS

The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.