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# CHOPIN INVESTMENTS LIMITED

## Company Registration Number:
13066731 (England and Wales)

## Unaudited statutory accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 01 January 2025

## End date: 31 December 2025

# CHOPIN INVESTMENTS LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Company Information - 3 |
Balance sheet - 4 |
Additional notes - 6 |
Balance sheet notes - 9 |

# CHOPIN INVESTMENTS LIMITED

## Company Information

for the Period Ended 31 December 2025

Director: |  | HCB Chan
Registered office: |  | 1 Halidon Walk Croftin Grange Blyth Northumberland GBR NE24 4JY
Company Registration Number: |  | 13066731 (England and Wales)

# CHOPIN INVESTMENTS LIMITED

## Balance sheet

As at 31 December 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets
Tangible assets: | 5 | 55,000 | 55,104
Total fixed assets: |  | 55,000 | 55,104
Current assets
Cash at bank and in hand: |  | 2,038 | 5,772
Total current assets: |  | 2,038 | 5,772
Prepayments and accrued income: |  | 48 | 45
Creditors: amounts falling due within one year: | 6 | ( 50,352 ) | ( 54,616 )
Net current assets (liabilities): |  | ( 48,266 ) | ( 48,799 )
Total assets less current liabilities: |  | 6,734 | 6,305
Provision for liabilities: |  | ( 486 ) | ( 506 )
Total net assets (liabilities): |  | 6,248 | 5,799

The notes form part of these financial statements

# CHOPIN INVESTMENTS LIMITED

## Balance sheet continued

As at 31 December 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 10 | 10
Revaluation reserve: | 7 | 2,073 | 2,073
Profit and loss account: |  | 4,165 | 3,716
Shareholders funds: |  | 6,248 | 5,799

For the year ending 31 December 2025 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.

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

This report was approved by the board of directors on 18 March 2026
And Signed On Behalf Of The Board By:

Name: HCB Chan
Status: Director

The notes form part of these financial statements

# CHOPIN INVESTMENTS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  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 measured at the fair value of the consideration received or receivable, excluding discount, rebates, value added tax and other sales taxes.

  Tangible fixed assets depreciation policy

  Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
  Computer equipment - 25% on cost

  Valuation information and policy

  Investment property
  Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognized in profit or loss.

  Other accounting policies

  Taxation for the period comprises current and deferred tax. Tax is recognized in the Income Statement, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognized at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference. 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.

# CHOPIN INVESTMENTS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 0

# CHOPIN INVESTMENTS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 3. Off balance sheet disclosure

  No

# CHOPIN INVESTMENTS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 5. Tangible assets

| Land & buildings | Office equipment | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 01 January 2025 | 55,000 | 602 | 55,602
Additions | - | - | -
Disposals | - | - | -
Revaluations | - | - | -
Transfers | - | - | -
At 31 December 2025 | 55,000 | 602 | 55,602
Depreciation |  |  |
At 01 January 2025 | - | 498 | 498
Charge for year | - | 104 | 104
On disposals | - | - | -
Other adjustments | - | - | -
At 31 December 2025 | - | 602 | 602
Net book value |  |  |
At 31 December 2025 | 55,000 | 0 | 55,000
At 31 December 2024 | 55,000 | 104 | 55,104

# CHOPIN INVESTMENTS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

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

| 2025 £ | 2024 £
--- | --- | ---
Taxation and social security | 594 | 623
Accruals and deferred income | 58 | 55
Other creditors | 49,700 | 53,938
Total | 50,352 | 54,616

# CHOPIN INVESTMENTS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 7. Revaluation reserve

| 2025 £
--- | ---
Balance at 01 January 2025 | 2,073
Surplus or deficit after revaluation | 0
Balance at 31 December 2025 | 2,073

The amount of £2,073 represents a gain of £2,559 on revaluation of investment property in 2022 minus deferred tax element of £486.