M Chester Investments Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 14556917

		31 March 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		33,420		33,420

			33,420		33,420
CURRENT ASSETS
Debtors	5	122,491		186,942
Cash at bank and in hand		217		107

		122,708		187,049
Creditors: Amounts Falling Due Within One Year	6	(67,665 )		(218,557 )

NET CURRENT ASSETS (LIABILITIES)			55,043		(31,508 )

TOTAL ASSETS LESS CURRENT LIABILITIES			88,463		1,912

NET ASSETS			88,463		1,912

CAPITAL AND RESERVES
Called up share capital	7		200		200
Profit and Loss Account			88,263		1,712

SHAREHOLDERS' FUNDS			88,463		1,912

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Michael Chester Director	Mrs Judith Chester Director
19 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

M Chester Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14556917 . The registered office is C/O Sempar, Office 2.026, Innovation Centre 7, Keele University , Keele, Staffordshire, ST5 5NU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Investments

Investments are recognised initially at fair value which is normally the transaction price ecluding transaction cost. They are mesured at fair value through profit and loss if the investments are publically traded or their fair value can otherwise be measured reliably. Other investments are mesured at cost less impairment.

2.3. Consolidation

The company has taken advantage of the option not to file consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the compnay and its subsidary undertaking comprises a small group.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Investments

	Unlisted
	£
Cost
As at 1 April 2024	33,420

As at 31 March 2025	33,420

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	33,420

As at 1 April 2024	33,420

Unlisted investments include shares in participating interests with a cost of £150 and shares in wholly owned subsidiary with a cost of £33,270, all companies are incorporated in England & Wales.

5. Debtors

	31 March 2025	31 March 2024
	£	£
Due within one year
Other debtors	122,491	-
Amounts owed by subsidiaries	-	43,942
Amounts owed by associates	-	143,000

	122,491	186,942

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M Chester Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 March 2024
	£	£
Other creditors	63,964	209,164
Accruals and deferred income	714	828
Directors' loan accounts	2,987	8,565

	67,665	218,557

7. Share Capital

	31 March 2025	31 March 2024
	£	£
Allotted, Called up and fully paid	200	200

8. Directors Advances, Credits and Guarantees

Aggregate dividends paid to directors during the period are £nil (2024: £107,000).

9. Related Party Transactions

Included in debtors due within one year is a balance of £Nil (2024: £43,942) due from subsidiary.

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