Company registration number 00465658 (England and Wales)
CHESTER CITY CLUB PROPRIETORS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
CHESTER CITY CLUB PROPRIETORS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
CHESTER CITY CLUB PROPRIETORS LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
287,262
289,835
Investment property
4
1,625,000
1,625,000
1,912,262
1,914,835
Current assets
Debtors
5
37,233
34,987
Cash at bank and in hand
43,127
29,435
80,360
64,422
Creditors: amounts falling due within one year
6
(113,408)
(139,811)
Net current liabilities
(33,048)
(75,389)
Total assets less current liabilities
1,879,214
1,839,446
Creditors: amounts falling due after more than one year
7
(54,099)
(60,844)
Net assets
1,825,115
1,778,602
Capital and reserves
Called up share capital
8
22,055
22,055
Share premium account
56,620
56,620
Revaluation reserve
9
268,348
268,348
Profit and loss reserves
1,478,092
1,431,579
Total equity
1,825,115
1,778,602
CHESTER CITY CLUB PROPRIETORS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 27 November 2025 and are signed on its behalf by:
Mr A Jeffcott
Director
Company registration number 00465658 (England and Wales)
CHESTER CITY CLUB PROPRIETORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Chester City Club Proprietors Limited is a private company limited by shares incorporated in England and Wales. The registered office is St Peter's Churchyard, Northgate Street, Chester, CH1 2HG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard 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 FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

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

1.2
Turnover

Turnover i s derived from members' subscriptions and entrance fees, catering income, and a services contribution from Chester City Club committee, and is shown net of VAT and other sales related taxes.

Other operating income is derived from rent receivable from investment properties, and is shown net of VAT and other sales related taxes.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold Land and Buildings
Not depreciated
Equipment
10% straight line
Fixtures and fittings
10% straight line
Glasses, crockery and cutlery
20% straight line

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 credited or charged to profit or loss.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

CHESTER CITY CLUB PROPRIETORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
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 of 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.

Basic financial assets

Basic financial assets, which include debtors 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 financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

CHESTER CITY CLUB PROPRIETORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

CHESTER CITY CLUB PROPRIETORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 6 -
1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases
As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
5
3
Tangible fixed assets
Freehold Land and Buildings
Equipment
Fixtures and fittings
Glasses, crockery and cutlery
Total
£
£
£
£
£
Cost or valuation
At 1 August 2024
275,000
4,662
174,110
21,939
475,711
Additions
-
0
900
1,545
-
0
2,445
At 31 July 2025
275,000
5,562
175,655
21,939
478,156
Depreciation and impairment
At 1 August 2024
-
0
3,894
160,706
21,276
185,876
Depreciation charged in the year
-
0
209
4,735
74
5,018
At 31 July 2025
-
0
4,103
165,441
21,350
190,894
CHESTER CITY CLUB PROPRIETORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
3
Tangible fixed assets
Freehold Land and Buildings
Equipment
Fixtures and fittings
Glasses, crockery and cutlery
Total
£
£
£
£
£
(Continued)
- 7 -
Carrying amount
At 31 July 2025
275,000
1,459
10,214
589
287,262
At 31 July 2024
275,000
768
13,404
663
289,835

The valuation of freehold property known as Chester City Club was made as at 31 July 2019 by BA Commercial Chartered Surveyors, on an open market basis. As at the 31 July 2025, the directors considered the valuation of freehold property to be an accurate representation of market value.

4
Investment property
2025
£
Fair value
At 1 August 2024 and 31 July 2025
1,625,000

The investment properties, all of which are in Chester, were r e valued BA Commercial Chartered Surveyors on 31 July 2019 based on their open market values as follows:

The investment properties known as Skipton Building Society and The Commercial Hotel were valued at £1,625,000 (20 24 - £1,625,000). This was considered by the directors on 31 July 20 25 to be an accurate representation of market value as at the year end.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
6,237
6,271
Other debtors
30,996
28,716
37,233
34,987
CHESTER CITY CLUB PROPRIETORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 8 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
-
0
38,333
Trade creditors
17,885
16,003
Corporation tax
33,556
21,110
Other taxation and social security
6,324
7,611
Other creditors
55,643
56,754
113,408
139,811

Also included within creditors is a bank loan of nil (2024: £38,333) which was secured by a legal charge over one of the investment properties, The Commercial Hotel, and its associated assets. This charge was satisfied on 31st July 2025.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
54,099
60,844
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
22,055
22,055
22,055
22,055
9
Revaluation reserve
2025
2024
£
£
At the beginning and end of the year
268,348
268,348
10
Related party transactions

During the year, the following directors were members of the committee of Chester City Club; Mr T D Warrington and Mr J. Rice Jones. Funds of £6,000 (2024 - £6,000) were received in the year from Chester City Club in payment of services.

A balance of £54,099 (2024: £60,844) is included within creditors falling due after more than one year in respect of a loan from Chester City Club.

Mr A J Jeffcott, a director of Chester City Club Proprietors Limited, is also a Partner in Xeinadin North West Limited, a subsidiary of Xeinadin Group Limited. During the year £5,600 (2024: £5,110) was paid to Xeinadin North West Ltd in respect of bookkeeping and payroll services and disbursements made on behalf of the company. The balance owing to Xeinadin North West Ltd as at the year end amounted to £nil (2024: £18).

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