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Registration number: 03759772

Chiltlee Manor Investments Limited
Unaudited Financial Statements - Companies house filing
for the Year Ended 31 December 2025

Chiltlee Manor Investments Limited

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

Chiltlee Manor Investments Limited

(Registration number: 03759772)
Statement of Financial Position as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 363,648 | 363,648
Current assets |  |  |
Debtors | 5 | 300 | 552
Cash at bank and in hand |  | 166,581 | 165,984
|  | 166,881 | 166,536
Creditors: Amounts falling due within one year | 6 | (1,253) | (1,480)
Net current assets |  | 165,628 | 165,056
Total assets less current liabilities |  | 529,276 | 528,704
Provisions for liabilities |  | (66,919) | (66,919)
Net assets |  | 462,357 | 461,785
Capital and reserves |  |  |
Called up share capital |  | 45,000 | 45,000
Fair value reserve |  | 289,915 | 289,915
Profit and loss account |  | 127,442 | 126,870
Shareholders' funds |  | 462,357 | 461,785

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 6 February 2026 and signed on its behalf by:

Chiltlee Manor Investments Limited

(Registration number: 03759772)
Statement of Financial Position as at 31 December 2025

......................................... J Doubtfire Director |  |

Chiltlee Manor Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: Knoll House, Knoll Road, Camberley, Surrey, GU15 3SY, United Kingdom.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Chiltlee Manor Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Investment property

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
If a reliable measure of fair value is not available without undue cost or effort it shall be transferred to tangible assets and accounted for under the cost model until it is expected that fair value will be reliably measurable on an on-going basis.
No depreciation is charged on these investment properties.

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Chiltlee Manor Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

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.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 January 2025 | 363,648 | 363,648
At 31 December 2025 | 363,648 | 363,648
Carrying amount
At 31 December 2025 | 363,648 | 363,648
At 31 December 2024 | 363,648 | 363,648

Included within the net book value of land and buildings above is £363,648 (2024 - £363,648) in respect of freehold land and buildings.

Chiltlee Manor Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 300 | 200
Other debtors | - | 352
| 300 | 552

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Taxation and social security | 49 | -
Accruals and deferred income | 1,204 | 1,480
| 1,253 | 1,480

7 | Related party transactions

The ultimate parent undertaking, Chiltlee Manor Residents Association Limited, has given an unlimited guarantee in respect of the financial obligations and liabilities of Chiltlee Manor Investments Limited.

8 | Parent and ultimate parent undertaking

The company's immediate parent is Chiltlee Manor Residents Association Limited, incorporated in England and Wales. The registered office of the parent undertaking is 38 Newtown Road, Liphook, Hampshire, GU30 7DX.

9 | Provisions for liabilities

Provisions for liabilities relate specifically to deferred tax recognised on the unrealised gain arising on the revaluation of land (reversionary value of the leases).