REGISTERED NUMBER: 07465372 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

CHART STRATEGIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D P T Granter

S Harrower

REGISTERED OFFICE:

Second Floor Ridgeland House

15 Carfax

Horsham

West Sussex

RH12 1ER

REGISTERED NUMBER:

07465372 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Horsham) Limited

Ridgeland House

15 Carfax

Horsham

West Sussex

RH12 1ER

CURRENT ASSETS

Debtors

3

547,824

302,683

Investments

4

4,410,267

4,113,811

Cash at bank

57,141

1,002,303

5,015,232

5,418,797

CREDITORS

Amounts falling due within one year

5

(113,078

)

(108,787

)

NET CURRENT ASSETS

4,902,154

5,310,010

TOTAL ASSETS LESS CURRENT LIABILITIES

4,902,154

5,310,010

CAPITAL AND RESERVES

Called up share capital

6

5,000,001

5,000,001

Capital redemption reserve

716,687

716,687

Retained earnings

(814,534

)

(406,678

)

SHAREHOLDERS' FUNDS

4,902,154

5,310,010

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 30 November 2025 and were signed on its behalf by:

D P T Granter - 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents the share of profits attributable to the investment held in Rockpool LLP, the realised gains made on the sale of other investments and interest on other investments.

Income is recognised on an accruals basis when the company is entitled to the share of the profits of Rockpool LLP and the interest on investments.

Income in respect of gains on the sale of investments is recognised when the transaction occurs.

Investments held as current assets

Purchases and sales of investments are recognised on the trade date - the date on which the company becomes committed to purchase or sell the investment. Transaction costs are included in the profit and loss account as incurred. Investments held include secured and unsecured loan positions, equity interests in property developments, direct private equity positions in growth companies and interests in certain fund positions.

Current asset investments are measured at cost less impairment.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

3.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' current accounts

760

3,618

Prepayments and accrued income

547,064

299,065

547,824

302,683

4.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Unlisted investments

4,410,267

4,113,811

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,680

1,500

Other creditors

102,898

102,277

Accruals and deferred income

5,500

5,010

113,078

108,787

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

A Ordinary shares of £0.50

each

£0.50

1

1

5,000,000

B Ordinary shares of £1 each

£1

5,000,000

5,000,000

5,000,001

5,000,001

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

D P T Granter

Balance outstanding at start of year

3,618

-

Amounts advanced

760

3,618

Amounts repaid

(3,618

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

760

3,618

The amount advanced is interest free and payable on demand.

8.	RELATED PARTY DISCLOSURES

At the year end the company owed £53,938 to related parties (2024: £53,317). The loans are interest free and repayable on demand.