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Company No: 02738408 (England and Wales)

# CHARFLEETS PROMOTIONS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 October 2025
Pages for filing with the registrar

CHARFLEETS PROMOTIONS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 October 2025

Contents

CHARFLEETS PROMOTIONS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 October 2025
CHARFLEETS PROMOTIONS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 October 2025

DIRECTORS | Jan Elizabeth Kelly
| Kevin Kelly
| Francis Blaise Ambrose Nash
| Josephine Bernadette Nash

SECRETARY | Kevin Kelly

REGISTERED OFFICE | Rayleigh Lanes
| 89 High Street
| Rayleigh
| SS6 7EJ
| United Kingdom

COMPANY NUMBER | 02738408 (England and Wales)

ACCOUNTANT | Gravita Essex Limited
| Treviot House
| 186-192 High Road
| Ilford
| Essex
| IG1 1LR
| United Kingdom

CHARFLEETS PROMOTIONS LIMITED

## BALANCE SHEET

As at 31 October 2025
CHARFLEETS PROMOTIONS LIMITED

## BALANCE SHEET (continued)

As at 31 October 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 18,056 |  | 23,558
Investment property | 4 | 4,850,000 |  | 4,850,000
|  | 4,868,056 |  | 4,873,558
Current assets |  |  |  |
Debtors | 5 | 18,018 |  | 17,428
Cash at bank and in hand |  | 310,414 |  | 276,519
|  | 328,432 |  | 293,947
Creditors: amounts falling due within one year | 6 | ( 1,856,098) |  | ( 2,174,374)
Net current liabilities |  | (1,527,666) |  | (1,880,427)
Total assets less current liabilities |  | 3,340,390 |  | 2,993,131
Provision for liabilities |  | ( 4,514) |  | ( 5,890)
Net assets |  | 3,335,876 |  | 2,987,241
Capital and reserves |  |  |  |
Called-up share capital |  | 200 |  | 200
Fair value reserve |  | ( 1,566,568 ) |  | ( 1,566,568 )
Profit and loss account |  | 4,902,244 |  | 4,553,609
Total shareholders' funds |  | 3,335,876 |  | 2,987,241

For the financial year ending 31 October 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 financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Charfleets Promotions Limited (registered number: 02738408) were approved and authorised for issue by the Board of Directors on 26 January 2026. They were signed on its behalf by:

Kevin Kelly Director |

CHARFLEETS PROMOTIONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025
CHARFLEETS PROMOTIONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Charfleets Promotions Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Rayleigh Lanes, 89 High Street, Rayleigh, SS6 7EJ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover represents the total invoice value of rent receivable during the year.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 25 % reducing balance

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the directors, on an open market value for existing use basis.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 5 |  | 5

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 November 2024 | 66,523 |  | 66,523
Additions | 500 |  | 500
At 31 October 2025 | 67,023 |  | 67,023
Accumulated depreciation |  |  |
At 01 November 2024 | 42,965 |  | 42,965
Charge for the financial year | 6,002 |  | 6,002
At 31 October 2025 | 48,967 |  | 48,967
Net book value |  |  |
At 31 October 2025 | 18,056 |  | 18,056
At 31 October 2024 | 23,558 |  | 23,558

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 November 2024 | 4,850,000
As at 31 October 2025 | 4,850,000

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

| 2025 |  | 2024
| £ |  | £
Historic cost | 4,417,105 |  | 4,417,105

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 11,128 |  | 10,940
Other debtors | 6,890 |  | 6,488
| 18,018 |  | 17,428

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 12,044 |  | 3,112
Taxation and social security | 129,162 |  | 140,572
Other creditors | 1,714,892 |  | 2,030,690
| 1,856,098 |  | 2,174,374