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# CHASTITY LIMITED

## Company Registration Number:
SC587973 (Scotland)

## Unaudited abridged accounts for the year ended 31 December 2024

## Period of accounts

## Start date: 01 January 2024

## End date: 31 December 2024

# CHASTITY LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet |
Notes |

# CHASTITY LIMITED

## Balance sheet

As at 31 December 2024

| Notes | 2024 | 2023
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 475,006 | 511,631
Tangible assets: | 4 | 16,049 | 13,820
Total fixed assets: |  | 491,055 | 525,451
Current assets
Stocks: |  | 273,002 | 244,066
Debtors: |  | 166,827 | 99,749
Cash at bank and in hand: |  | 0 | 23,918
Total current assets: |  | 439,829 | 367,733
Creditors: amounts falling due within one year: |  | (612,940) | (589,561)
Net current assets (liabilities): |  | (173,111) | (221,828)
Total assets less current liabilities: |  | 317,944 | 303,623
Creditors: amounts falling due after more than one year: |  | (293,643) | (79,929)
Total net assets (liabilities): |  | 24,301 | 223,694
Capital and reserves
Called up share capital: |  | 121,463 | 116,519
Share premium account: |  | 2,897,739 | 2,492,312
Profit and loss account: |  | (2,994,901) | (2,385,137)
Shareholders funds: |  | 24,301 | 223,694

The notes form part of these financial statements

# CHASTITY LIMITED

## Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 December 2025
and signed on behalf of the board by:

Name: R Nicoll
Status: Director

The notes form part of these financial statements

# CHASTITY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

## Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Fixtures and fittings - 20% per annum reducing balance Plant and machinery - 25% per annum reducing balance Computer equipment - 33% per annum reducing balance Office equipment - 25% per annum reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

## Intangible fixed assets and amortisation policy

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity. Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Patents & licence - 10% on cost Website design - 33% on cost

# CHASTITY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 2. Employees

| 2024 | 2023
--- | --- | ---
Average number of employees during the period | 22 | 13

# CHASTITY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 3. Intangible Assets

| Total
--- | ---
Cost | £
At 01 January 2024 | 552,321
At 31 December 2024 | 552,321
Amortisation |
At 01 January 2024 | 40,690
Charge for year | 36,625
At 31 December 2024 | 77,315
Net book value |
At 31 December 2024 | 475,006
At 31 December 2023 | 511,631

# CHASTITY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 4. Tangible Assets

| Total
--- | ---
Cost | £
At 01 January 2024 | 31,604
Additions | 5,768
At 31 December 2024 | 37,372
Depreciation |
At 01 January 2024 | 17,784
Charge for year | 3,539
At 31 December 2024 | 21,323
Net book value |
At 31 December 2024 | 16,049
At 31 December 2023 | 13,820