Registered number
03680610
Chaleview Properties Limited
Unaudited Filleted Accounts
31 July 2025

Chaleview Properties Limited
Registered number: | 03680610
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 1,114 |  |  | 1,393
Investments | 4 |  |  | 2,204,509 |  |  | 2,090,009
|  |  |  | 2,205,623 |  |  | 2,091,402
Current assets
Debtors | 5 |  | 13,037 |  |  | 27,108
Cash at bank and in hand |  |  | 130,497 |  |  | 99,454
|  |  | 143,534 |  |  | 126,562
Creditors: amounts falling due within one year | 6 |  | (57,157) |  |  | (51,438)
Net current assets |  |  |  | 86,377 |  |  | 75,124
Total assets less current liabilities |  |  |  | 2,292,000 |  |  | 2,166,526
Provisions for liabilities |  |  |  | (246,777) |  |  | (219,378)
Net assets |  |  |  | 2,045,223 |  |  | 1,947,148
Capital and reserves
Called up share capital |  |  |  | 125,000 |  |  | 125,000
Revaluation reserve | 7 |  |  | 1,081,301 |  |  | 994,269
Profit and loss account |  |  |  | 838,922 |  |  | 827,879
Shareholders' funds |  |  |  | 2,045,223 |  |  | 1,947,148
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A J Smith
Director
Approved by the board on 12 March 2026

Chaleview Properties Limited
Notes to the Accounts
for the year ended 31 July 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Consolidation
| The company has taken advantage of the option not to prepare consolidated financial statements contained in section 399 (2A) of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
| Investment properties
| Investment properties have been valued by the directors at the year end and will be revalued annually in accordance with the provisions of FRS 102 1A.
| The aggregate surplus or deficit on revaluation is transferred to the profit and loss account.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Equipment | 20% reducing balance
| Fixtures and fittings | 20% reducing balance
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Financial instruments
| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Tangible fixed assets
|  |  |  | Fixtures & fittings |  | Equipment |  | Total
£ | £ | £
| Cost
| At 1 August 2024 | 1,380 |  | 6,937 |  | 8,317
| At 31 July 2025 | 1,380 |  | 6,937 |  | 8,317
| Depreciation
| At 1 August 2024 | 1,366 |  | 5,558 |  | 6,924
| Charge for the year | 3 |  | 276 |  | 279
| At 31 July 2025 | 1,369 |  | 5,834 |  | 7,203
| Net book value
| At 31 July 2025 | 11 |  | 1,103 |  | 1,114
| At 31 July 2024 | 14 |  | 1,379 |  | 1,393
4 | Investments
Investments in
subsidiary | Other
undertakings | investments | Total
£ | £ | £
| Cost
| At 1 August 2024 | 9 |  | 2,090,000 |  | 2,090,009
| Revaluation | - |  | 114,500 |  | 114,500
| At 31 July 2025 | 9 |  | 2,204,500 |  | 2,204,509
| Historical cost
| At 1 August 2024 | 9 |  | 878,501
| At 31 July 2025 | 9 |  | 878,501
| The fair value of the freehold investment properties at 31 July 2025 is estimated by the directors to be £2,204,500 (2024 - £2,090,000). The historic aggregate cost of the investment properties is £878,501 (2024 - £878,501).
| The following were subsidiary undertakings of the company:
|  |  |  |  |  | Capital & |  | Profit/(loss)
|  | Shares |  |  |  | reserves |  | for the year
| Company | Class |  | % |  | £ |  | £
| 8-9 St James Parade Management Company Limited | 5 Ordinary |  | 55.55% |  | (870) |  | 320
| 10 St James Parade Bath Management Company Limited | 4 Ordinary |  | 80.00% |  | 5 |  | -
| The principal activities of 8-9 St James Parade Management Company Limited and of 10 St James Parade Bath Management Company Limited was that of residents' management companies.
| Under the provisions of Section 399 (2A) of the Companies Act 2006, the companies are exempt from preparing consolidated accounts and have not done so, therefore the accounts show information about the company as an individual entity.
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 3,041 |  | 2,967
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 5,309 |  | 19,936
| Other debtors | 4,687 |  | 4,205
|  |  |  |  |  | 13,037 |  | 27,108
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 22,673 |  | 16,334
| Other creditors | 34,484 |  | 35,104
|  |  |  |  |  | 57,157 |  | 51,438
7 | Revaluation reserve | 2025 |  | 2024
£ | £
| At 1 August 2024 | 994,269 |  | 1,001,769
| Gain/(loss) on revaluation of land and buildings | 114,500 |  | (10,000)
| Deferred taxation arising on the revaluation of land and buildings | (27,468) |  | 2,500
| At 31 July 2025 | 1,081,301 |  | 994,269
8 | Related party transactions
| The company was under the joint control of the directors throughout the current and preceding year.
| 8-9 St James Parade Management Company Limited is a partly owned subsidiary of Chaleview Properties Limited. At 31 July 2025, £1,582 (2024 - £11,506) was owed to the company by 8-9 St James Parade Management Company Limited. During the year, the company paid costs on behalf of 8-9 St James Parade Management Company Limited of £295 (2024 - £12,176) and charged a management fee of £599 (2024 - £985).
| 10 St James Parade Bath Management Company Limited is a partly owned subsidiary of Chaleview Properties Limited. At 31 July 2025, £3,727 (2024 - £8,430) was owed to the company by 10 St James Parade Bath Management Company Limited. During the year, the company received income of £5,479 on behalf of the subsidiary and paid costs on its behalf of £12,087 and charged a management fee of £604 (2024 - £1,417).
9 | Other information
| Chaleview Properties Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 3 Chiltern Park
| Thornbury
| Bristol
| BS35 2HX

Chaleview Properties Limited 03680610 false 2024-08-01 2025-07-31 2025-07-31 VT Final Accounts February 2026 A J Smith No description of principal activity 03680610 2023-08-01 2024-07-31 03680610 core:RevaluationReserve core:LandBuildings 2023-08-01 2024-07-31 03680610 core:RevaluationReserve 2023-08-01 2024-07-31 03680610 core:WithinOneYear 2024-07-31 03680610 core:ShareCapital 2024-07-31 03680610 core:OtherReservesSubtotal 2024-07-31 03680610 core:RetainedEarningsAccumulatedLosses 2024-07-31 03680610 core:RevaluationReserve 2023-07-31 03680610 2024-08-01 2025-07-31 03680610 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 03680610 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 03680610 bus:Director40 2024-08-01 2025-07-31 03680610 1 2024-08-01 2025-07-31 03680610 2 2024-08-01 2025-07-31 03680610 core:PlantMachinery 2024-08-01 2025-07-31 03680610 core:Vehicles 2024-08-01 2025-07-31 03680610 core:RevaluationReserve core:LandBuildings 2024-08-01 2025-07-31 03680610 core:RevaluationReserve 2024-08-01 2025-07-31 03680610 countries:England 2024-08-01 2025-07-31 03680610 bus:FRS102 2024-08-01 2025-07-31 03680610 bus:FilletedAccounts 2024-08-01 2025-07-31 03680610 2025-07-31 03680610 core:WithinOneYear 2025-07-31 03680610 core:ShareCapital 2025-07-31 03680610 core:OtherReservesSubtotal 2025-07-31 03680610 core:RetainedEarningsAccumulatedLosses 2025-07-31 03680610 core:PlantMachinery 2025-07-31 03680610 core:Vehicles 2025-07-31 03680610 core:RevaluationsIncreaseDecreaseInInvestments 2025-07-31 03680610 core:RevaluationReserve 2025-07-31 03680610 2024-07-31 03680610 core:PlantMachinery 2024-07-31 03680610 core:Vehicles 2024-07-31 03680610 core:RevaluationReserve 2024-07-31 iso4217:GBP xbrli:pure