REGISTERED NUMBER: 11536809 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Chatton Capital Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M S Hunter

Ms C Hunter

REGISTERED OFFICE:

The Coach House

Church Hill

Chatton

Alnwick

Northumberland

NE66 5PY

REGISTERED NUMBER:

11536809 (England and Wales)

ACCOUNTANTS:

A H & Co Ltd

Chartered Accountants

6 Logie Mill

Edinburgh

Lothian

EH7 4HG

FIXED ASSETS

Tangible assets

3

818

886

Investments

4

167,191

143,751

Investment property

5

866,587

866,587

1,034,596

1,011,224

CURRENT ASSETS

Debtors

6

1,059,068

1,190,246

Cash at bank

251,614

428,093

1,310,682

1,618,339

CREDITORS

Amounts falling due within one year

7

956,353

1,251,557

NET CURRENT ASSETS

354,329

366,782

TOTAL ASSETS LESS CURRENT LIABILITIES

1,388,925

1,378,006

PROVISIONS FOR LIABILITIES

205

-

NET ASSETS

1,388,720

1,378,006

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

1,388,719

1,378,005

SHAREHOLDERS' FUNDS

1,388,720

1,378,006

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 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 15 December 2025 and were signed on its behalf by:

Mr M S Hunter - Director

1.	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.

Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Fixture and Fittings- 20% on cost

Plant and Machinery - 20% on cost

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

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 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.

Provisions

Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.

Exemption from preparing a cash flow statement

Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

Fixed asset investments

Investments are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Listed investments are measured using the market value in the investment portfolio at the balance sheet date.

2.	EMPLOYEES AND DIRECTORS

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

3.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

131

659

1,214

2,004

Additions

-

-

416

416

At 31 March 2025

131

659

1,630

2,420

DEPRECIATION

At 1 April 2024

105

527

486

1,118

Charge for year

26

132

326

484

At 31 March 2025

131

659

812

1,602

NET BOOK VALUE

At 31 March 2025

-

-

818

818

At 31 March 2024

26

132

728

886

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

143,751

Additions

23,440

At 31 March 2025

167,191

NET BOOK VALUE

At 31 March 2025

167,191

At 31 March 2024

143,751

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Alpanico Limited

Registered office: 4 Zinas Kanther Street, 3035 Limassol, Cyprus

Nature of business: Holding company

%

Class of shares:

holding

Ordinary

100.00

31.3.25

31.3.24

£

£

Aggregate capital and reserves

874,319

911,458

Profit for the year

116,061

41,197

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

866,587

NET BOOK VALUE

At 31 March 2025

866,587

At 31 March 2024

866,587

6.

DEBTORS

31.3.25

31.3.24

as restated

£

£

Amounts falling due within one year:

Other debtors

779,068

903,246

Amounts falling due after more than one year:

Other debtors

280,000

287,000

Aggregate amounts

1,059,068

1,190,246

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

as restated

£

£

Trade creditors

592

858

Taxation and social security

5,614

8,062

Other creditors

950,147

1,242,637

956,353

1,251,557

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

as restated

£

£

1

Ordinary

£1

1

1

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at 31st March 2025 the company owed the director £932,802 (2024: £1,225,977).

10.	RELATED PARTY DISCLOSURES

Related party

Type of transaction

Amount2025

Balance receivable by/(payable to) related party as at 31.03.2025

Balance receivable by/(payable to) related party as at 31.03.2024

Company A

Loan

-

£280,000

£280,000

Loan interest

-

-

£7,000

Company B

Loan

(£115,093)

£778,055

£893,148

A director of Chatton Capital Ltd is also a director of Company A.

Company B is a subsidiary of Chatton Capital Ltd

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr M S Hunter.