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Company No: 00993438 (England and Wales)

# CHAMBERLIN & GRANT LTD

### Unaudited Financial Statements
For the financial year ended 30 June 2025
Pages for filing with the registrar

CHAMBERLIN & GRANT LTD

## Unaudited Financial Statements

For the financial year ended 30 June 2025

Contents

CHAMBERLIN & GRANT LTD

## COMPANY INFORMATION

For the financial year ended 30 June 2025
CHAMBERLIN & GRANT LTD

## COMPANY INFORMATION (continued)

For the financial year ended 30 June 2025

DIRECTOR | NPHR Chamberlin

SECRETARY | HR Chamberlin

REGISTERED OFFICE | 28 Bramham Gardens
| London
| SW5 0HE
| United Kingdom

COMPANY NUMBER | 00993438 (England and Wales)

ACCOUNTANT | Gravita Business Services II Limited
| Aldgate Tower
| 2 Leman Street
| London
| E1 8FA
| United Kingdom

CHAMBERLIN & GRANT LTD

## BALANCE SHEET

As at 30 June 2025
CHAMBERLIN & GRANT LTD

## BALANCE SHEET (continued)

As at 30 June 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 26,277 |  | 35,036
Investment property | 4 | 11,499,999 |  | 12,515,803
Investments | 5 | 2,504,258 |  | 2,200,423
|  | 14,030,534 |  | 14,751,262
Current assets |  |  |  |
Debtors | 6 | 64,062 |  | 34,602
Cash at bank and in hand |  | 64,213 |  | 113,720
|  | 128,275 |  | 148,322
Creditors: amounts falling due within one year | 7 | ( 114,889) |  | ( 128,884)
Net current assets |  | 13,386 |  | 19,438
Total assets less current liabilities |  | 14,043,920 |  | 14,770,700
Creditors: amounts falling due after more than one year |  | ( 2,321,947) |  | ( 2,544,834)
Net assets |  | 11,721,973 |  | 12,225,866
Capital and reserves |  |  |  |
Called-up share capital |  | 100,000 |  | 100,000
Revaluation reserve |  | 6,112,137 |  | 6,112,137
Profit and loss account |  | 5,509,836 |  | 6,013,729
Total shareholder's funds |  | 11,721,973 |  | 12,225,866

For the financial 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.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Chamberlin & Grant Ltd (registered number: 00993438) were approved and authorised for issue by the Director on 16 March 2026. They were signed on its behalf by:

NPHR Chamberlin Director |

CHAMBERLIN & GRANT LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025
CHAMBERLIN & GRANT LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 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

Chamberlin & Grant Ltd (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 28 Bramham Gardens, London, United Kingdom, SW5 0HE.
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 £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Revenue represents rental income from investment properties. Rental income from investment property leased out under operating lease terms is recognised on a straight-line basis over the term of the lease.

##### 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
| 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Leases

The Company as lessor
Amounts due from lessees under finance leases are recognised as receivables at the amount of the company’s net investment in the leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the company’s net investment outstanding in respect of leases.
Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

##### Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

##### Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 2 |  | 2

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 July 2024 | 416,578 |  | 416,578
Disposals | ( 1,590) |  | ( 1,590)
At 30 June 2025 | 414,988 |  | 414,988
Accumulated depreciation |  |  |
At 01 July 2024 | 381,542 |  | 381,542
Charge for the financial year | 8,759 |  | 8,759
Disposals | ( 1,590) |  | ( 1,590)
At 30 June 2025 | 388,711 |  | 388,711
Net book value |  |  |
At 30 June 2025 | 26,277 |  | 26,277
At 30 June 2024 | 35,036 |  | 35,036

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 July 2024 | 12,515,803
Fair value movement | (1,015,804)
As at 30 June 2025 | 11,499,999

Valuation

Investment properties are stated at revalued amounts. The valuation was arrived at by the director with reference to the market value of the similar properties in the area.
Gains or loss arising from a change in fair value is recognised in profit or loss.

#### 5. Fixed asset investments

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 July 2024 | 2,200,423 |  | 2,200,423
Additions | 194,054 |  | 194,054
Movement in fair value | 109,781 |  | 109,781
At 30 June 2025 | 2,504,258 |  | 2,504,258
Carrying value at 30 June 2025 | 2,504,258 |  | 2,504,258
Carrying value at 30 June 2024 | 2,200,423 |  | 2,200,423

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 64,062 |  | 34,602

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

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 51,473 |  | 54,807
Other creditors | 63,416 |  | 74,077
| 114,889 |  | 128,884

#### 8. Related party transactions

At the year end, the company was owed £14,222 (2024 - £nil) by the director in respect of a loan bearing 2.5% interest. The loan was repaid within 9 months of the year end.

#### 9. Ultimate controlling party

The ultimate parent of the company is Bramham And Langham Limited. The ultimate controlling party is N.P.H.R Chamberlin.