Chateau_Anna_Ltd_03_Jul_2025_companies_house_set_of

Chateau Anna Ltd

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Chateau Anna Ltd

Period ended

3 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements

Chateau Anna Ltd

for the period ended

3 July 2025

which comprise the income statement, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/regulations.

This report is made solely to the Board of Directors of

Chateau Anna Ltd

, as a body. Our work has been undertaken solely to prepare for your approval the

financial statements

Chateau Anna Ltd

and state those matters that we have agreed to state to the Board of Directors of

Chateau Anna Ltd

, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than

Chateau Anna Ltd

and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that

Chateau Anna Ltd

has kept adequate accounting records and to prepare statutory

financial statements

that give a true and fair view of the assets, liabilities, financial position and loss of

Chateau Anna Ltd

. You consider that

Chateau Anna Ltd

is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Chateau Anna Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

DJH LEEDS LTD

1 & 2 Victoria Court, Bank Square

Morley

Leeds

West Yorkshire

LS27 9SE

United Kingdom

Chateau Anna Ltd

Statement of Financial Position

3 July 2025

		3 Jul 2025		31 Mar 2024
	Note	£		£
Fixed assets
Tangible assets	5	730		3,847,846
Investments	6	100		-
		830		3,847,846
Current assets
Debtors	7	1,526,150		72,195
Cash at bank and in hand		6,158		7,230
		1,532,308		79,425
Creditors: amounts falling due within one year	8	(1,647,949	)	(3,789,951	)
Net current liabilities		(115,641	)	(3,710,526	)
Total assets less current liabilities		(114,811	)	137,320
Capital and reserves
Called up share capital		90		90
Profit and loss account		(114,901	)	137,230
Shareholders (deficit)/funds		(114,811	)	137,320

For the period ending

3 July 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act 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.

In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.

These

financial statements

were approved by the board of directors and authorised for issue on

4 December 2025

, and are signed on behalf of the board by:

N Cook

Director

Company registration number:

13575042

Chateau Anna Ltd

Notes to the Financial Statements

Period ended

3 July 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

128 Holgate Road

York

North Yorkshire

YO24 4DL

, England.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Land and buildings	Nil
Office equipment	20% Straight line
Fixtures and fittings	15% Straight line

Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.

All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4 Average number of employees

The average number of persons employed by the company during the period was

(2024:

1.00

5 Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 1 April 2024	3,750,000		105,809		3,855,809
Additions	32,859		534		33,393
Disposals	(3,782,859	)	(105,219	)	(3,888,078	)
At 3 July 2025	-		1,124		1,124
Depreciation
At 1 April 2024	-		7,963		7,963
Charge	-		19,918		19,918
Disposals	-		(27,487	)	(27,487	)
At 3 July 2025	-		394		394
Carrying amount
At 3 July 2025	-		730		730
At 31 March 2024	3,750,000		97,846		3,847,846

The historical cost of the investment properties above amount to £3,512,380. (2024 - £3,479,522). The investment properties have been valued on an open market basis by the directors.

6 Investments

	Other investments other than loans
	£
Cost
At 1 April 2024	-
Additions	100
At 3 July 2025	100
Impairment
At 1 April 2024 and 3 July 2025	-
Carrying amount
At 3 July 2025	100
At 31 March 2024	-

7 Debtors

	3 Jul 2025	31 Mar 2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	1,526,150	51,261
Other debtors	-	20,934
	1,526,150	72,195

8 Creditors: amounts falling due within one year

	3 Jul 2025	31 Mar 2024
	£	£
Trade creditors	125,956	202,550
Taxation and social security	14,885	4,206
Other creditors	1,507,108	3,583,195
	1,647,949	3,789,951

The mortgage within creditors is secured against the property in fixed assets.