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REGISTERED NUMBER: 09949528 (England and Wales)

| CHATTERTONS PROFESSIONAL SERVICES |

| LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

CHATTERTONS PROFESSIONAL SERVICES

LIMITED (REGISTERED NUMBER: 09949528)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |  | to |  | 6

CHATTERTONS PROFESSIONAL SERVICES

LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | E F Conway

| R R Ludlow

| REGISTERED OFFICE: | 5 South Street

| Horncastle

| Lincolnshire

| LN9 6DS

| REGISTERED NUMBER: | 09949528 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Tara Bellamy FCA

| AUDITORS: | Duncan & Toplis Audit Limited, Statutory Auditor

| 4 Henley Way

| Doddington Road

| Lincoln

| Lincolnshire

| LN6 3QR

CHATTERTONS PROFESSIONAL SERVICES

LIMITED (REGISTERED NUMBER: 09949528)

STATEMENT OF FINANCIAL POSITION

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 210,000 |  | 350,000 |  |

Tangible assets | 5 | 2,217,540 |  | 1,524,096 |  |

2,427,540 |  | 1,874,096 |  |

CURRENT ASSETS

Debtors | 6 | 793,635 |  | 678,433 |  |

CREDITORS

Amounts falling due within one year | 7 | 2,243,955 |  | 1,286,638 |  |

NET CURRENT LIABILITIES | (1,450,320 | ) | (608,205 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 977,220 |  | 1,265,891 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (89,000 | ) | (363,037 | ) |

PROVISIONS FOR LIABILITIES | (16,556 | ) | (16,556 | ) |

NET ASSETS | 871,664 |  | 886,298 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1 |  | 1 |  |

Retained earnings | 871,663 |  | 886,297 |  |

SHAREHOLDERS' FUNDS | 871,664 |  | 886,298 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 January 2026 and were signed on its behalf by:

R R Ludlow - Director

CHATTERTONS PROFESSIONAL SERVICES

LIMITED (REGISTERED NUMBER: 09949528)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Chattertons Professional Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | 2% on cost

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

CHATTERTONS PROFESSIONAL SERVICES

LIMITED (REGISTERED NUMBER: 09949528)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Turnover and other income

| Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

| Management charge

| Management charge income is recognised on an arm's length basis.

| Interest

| Interest income is recognised using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 1,400,000 |  |

| AMORTISATION

| At 1 May 2024 | 1,050,000 |  |

| Charge for year | 140,000 |  |

| At 30 April 2025 | 1,190,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 210,000 |  |

| At 30 April 2024 | 350,000 |  |

5. | TANGIBLE FIXED ASSETS

| Land and

| buildings

£ |

| COST

| At 1 May 2024 | 1,769,342 |  |

| Additions | 728,834 |  |

| At 30 April 2025 | 2,498,176 |  |

| DEPRECIATION

| At 1 May 2024 | 245,246 |  |

| Charge for year | 35,390 |  |

| At 30 April 2025 | 280,636 |  |

| NET BOOK VALUE

| At 30 April 2025 | 2,217,540 |  |

| At 30 April 2024 | 1,524,096 |  |

CHATTERTONS PROFESSIONAL SERVICES

LIMITED (REGISTERED NUMBER: 09949528)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 788,000 |  | 662,000 |  |

| Other debtors | 5,635 |  | 16,433 |  |

793,635 |  | 678,433 |  |

| Amounts owed by group undertakings that are due within one year are unsecured, repayable on demand and interest free.

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 1,927,948 |  | 1,056,001 |  |

| Taxation and social security | 62,373 |  | 63,700 |  |

| Other creditors | 253,634 |  | 166,937 |  |

2,243,955 |  | 1,286,638 |  |

| Amounts owed to group undertakings that are due within one year are unsecured, repayable on demand and interest free.

| Interest on directors' account balances is awarded at 5% above the Bank of England base rate.

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 89,000 |  | 363,037 |  |

| Interest on directors' account balances is awarded at 5% above the Bank of England base rate.

9. | CALLED UP SHARE CAPITAL

| Allotted and issued: |  |

| Number: |  | Class: | Nominal |  | 2024 |  | 2023 |

|  | value |  |  | £ |  | £ |

| 1 |  | Ordinary | £1 |  |  | 1 |  | 1 |

|  | 1 |  | 1 |

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Tara Bellamy FCA (Senior Statutory Auditor)

| for and on behalf of Duncan & Toplis Audit Limited, Statutory Auditor

11. | CAPITAL COMMITMENTS

2025 | 2024 |

£ | £ |

| Contracted but not provided for in the

| financial statements | 62,283 |  | 99,000 |  |

12. | POST BALANCE SHEET EVENTS

| Chattertons Group Holdings Limited became the controlling party of Chattertons Group Limited on 29 May 2025. Richard Ludlow became the ultimate controlling party as of this date.

CHATTERTONS PROFESSIONAL SERVICES

LIMITED (REGISTERED NUMBER: 09949528)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

13. | ULTIMATE CONTROLLING PARTY

| The controlling party is Chattertons Group Limited.

| The ultimate controlling party is the shareholders.