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Company Registration No. 01781430 (England and Wales)
The Chota Estates Company Limited Unaudited accounts for the year ended 30 June 2025
The Chota Estates Company Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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The Chota Estates Company Limited Company Information for the year ended 30 June 2025
Directors
Helen Moore Paul Moore
Company Number
01781430 (England and Wales)
Registered Office
8 Charis Avenue Bristol Avon BS10 5JD England
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The Chota Estates Company Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,927
219
Investments
5
5,258,014
4,607,634
5,259,941
4,607,853
Current assets
Inventories
826,292
826,292
Debtors
6
14,626
24,625
Cash at bank and in hand
3,629,212
4,465,731
4,470,130
5,316,648
Creditors: amounts falling due within one year
7
(4,681,039)
(2,683,099)
Net current (liabilities)/assets
(210,909)
2,633,549
Net assets
5,049,032
7,241,402
Capital and reserves
Called up share capital
2
2
Profit and loss account
5,049,030
7,241,400
Shareholders' funds
5,049,032
7,241,402
For the year ending 30 June 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 February 2026 and were signed on its behalf by
Helen Moore Director Company Registration No. 01781430
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The Chota Estates Company Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
The Chota Estates Company Limited is a private company, limited by shares, registered in England and Wales, registration number 01781430. The registered office is 8 Charis Avenue, Bristol, Avon, BS10 5JD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% straight line
Fixtures & fittings
15% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Investments
Investments in shares are included at fair value.
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The Chota Estates Company Limited Notes to the Accounts for the year ended 30 June 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 July 2024
10,415
750
11,165
Additions
2,180
-
2,180
At 30 June 2025
12,595
750
13,345
Depreciation
At 1 July 2024
10,196
750
10,946
Charge for the year
472
-
472
At 30 June 2025
10,668
750
11,418
Net book value
At 30 June 2025
1,927
-
1,927
At 30 June 2024
219
-
219
5
Investments
Subsidiary undertakings
£
Valuation at 1 July 2024
4,607,634
Additions
402,904
Fair value adjustments
247,476
Valuation at 30 June 2025
5,258,014
The fair value adjustment of £247,476 is the reversal of a revaluation adjustment made in 2013. At the time, the downward valuation was posted against the profit and loss reserve. The credit arising in the 2025 income statement is therefore a restoration of the profit and loss reserve and is not taxable as income. Details of investments held Details of investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows: Savannah Developments LLC Corporation Trust Centre, 1209 Orange Street, Wilmington, Delaware, USA Non-trading , Ord 100% Polzeath Beach Club Ltd 8 Charis Avenue, Bristol, BS10 5JD Hotels & Similar Accommodation, Ord 100% De Courcey House Commercial Ltd 8 Charis Avenue, Bristol, BS10 5JD Letting of Leased Real Estate, Ord 100%
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The Chota Estates Company Limited Notes to the Accounts for the year ended 30 June 2025
D'Souza Investments LLC 3500 S. DuPont Highway, Dover, DE19901, Delaware, USA Non-trading, Ord 100% Chota Quinta Verde Ltd 8 Charis Avenue, Bristol, BS10 5JD Property Development, Ord 100%
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
1,330
Amounts due from group undertakings etc.
6,918
1,732
Accrued income and prepayments
7,708
4,658
Other debtors
-
16,905
14,626
24,625
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
2,625
-
Trade creditors
7,553
11,649
Amounts owed to group undertakings and other participating interests
5,299
-
Taxes and social security
23,994
11,360
Loans from directors
4,635,668
2,655,490
Accruals
5,900
4,600
4,681,039
2,683,099
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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