Silverfin false false 31/12/2025 01/01/2025 31/12/2025 J T R Cann 01/04/2022 D J Foot 01/04/2022 P H Kerr 07/01/2026 12/05/2020 J J Read 01/04/2022 27 March 2026 The principal activity of the Company during the financial year was that of chartered surveyors. 12196191 2025-12-31 12196191 bus:Director1 2025-12-31 12196191 bus:Director2 2025-12-31 12196191 bus:Director3 2025-12-31 12196191 bus:Director4 2025-12-31 12196191 2024-12-31 12196191 core:CurrentFinancialInstruments 2025-12-31 12196191 core:CurrentFinancialInstruments 2024-12-31 12196191 core:ShareCapital 2025-12-31 12196191 core:ShareCapital 2024-12-31 12196191 core:RetainedEarningsAccumulatedLosses 2025-12-31 12196191 core:RetainedEarningsAccumulatedLosses 2024-12-31 12196191 core:OtherPropertyPlantEquipment 2024-12-31 12196191 core:OtherPropertyPlantEquipment 2025-12-31 12196191 bus:OrdinaryShareClass1 2025-12-31 12196191 bus:OrdinaryShareClass2 2025-12-31 12196191 bus:OrdinaryShareClass3 2025-12-31 12196191 bus:OrdinaryShareClass4 2025-12-31 12196191 2025-01-01 2025-12-31 12196191 bus:FilletedAccounts 2025-01-01 2025-12-31 12196191 bus:SmallEntities 2025-01-01 2025-12-31 12196191 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 12196191 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12196191 bus:Director1 2025-01-01 2025-12-31 12196191 bus:Director2 2025-01-01 2025-12-31 12196191 bus:Director3 2025-01-01 2025-12-31 12196191 bus:Director4 2025-01-01 2025-12-31 12196191 core:OtherPropertyPlantEquipment core:TopRangeValue 2025-01-01 2025-12-31 12196191 2024-01-01 2024-12-31 12196191 core:OtherPropertyPlantEquipment 1 2025-01-01 2025-12-31 12196191 1 2025-01-01 2025-12-31 12196191 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 12196191 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 12196191 bus:OrdinaryShareClass2 2025-01-01 2025-12-31 12196191 bus:OrdinaryShareClass2 2024-01-01 2024-12-31 12196191 bus:OrdinaryShareClass3 2025-01-01 2025-12-31 12196191 bus:OrdinaryShareClass3 2024-01-01 2024-12-31 12196191 bus:OrdinaryShareClass4 2025-01-01 2025-12-31 12196191 bus:OrdinaryShareClass4 2024-01-01 2024-12-31 12196191 1 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 12196191 (England and Wales)

# CHESTERS COMMERCIAL LIMITED (FORMERLY CHESTERS HARCOURT LIMITED)

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

CHESTERS COMMERCIAL LIMITED (FORMERLY CHESTERS HARCOURT LIMITED)

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

CHESTERS COMMERCIAL LIMITED (FORMERLY CHESTERS HARCOURT LIMITED)

## BALANCE SHEET

As at 31 December 2025
CHESTERS COMMERCIAL LIMITED (FORMERLY CHESTERS HARCOURT LIMITED)

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 0 |  | 14,986
|  | 0 |  | 14,986
Current assets |  |  |  |
Debtors | 4 | 200 |  | 234,114
Cash at bank and in hand |  | 0 |  | 310,778
|  | 200 |  | 544,892
Creditors: amounts falling due within one year | 5 | 0 |  | ( 271,217)
Net current assets |  | 200 |  | 273,675
Total assets less current liabilities |  | 200 |  | 288,661
Net assets |  | 200 |  | 288,661
Capital and reserves |  |  |  |
Called-up share capital | 6 | 200 |  | 200
Profit and loss account |  | 0 |  | 288,461
Total shareholders' funds |  | 200 |  | 288,661

For the financial year ending 31 December 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 Chesters Commercial Limited (formerly Chesters Harcourt Limited) (registered number: 12196191) were approved and authorised for issue by the Board of Directors on 27 March 2026. They were signed on its behalf by:

J J Read Director |  | J T R Cann Director

CHESTERS COMMERCIAL LIMITED (FORMERLY CHESTERS HARCOURT LIMITED)

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
CHESTERS COMMERCIAL LIMITED (FORMERLY CHESTERS HARCOURT LIMITED)

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 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

Chesters Commercial Limited (formerly Chesters Harcourt 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 First Floor Motivo House, Bluebell Road, Yeovil, BA20 2FG, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include 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 is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

##### 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. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. 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. | 10 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.

##### 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 Profit and Loss Account as described below.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### 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.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 4 |  | 4

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 22,237 |  | 22,237
Transfer to Chesters Harcourt Limited | ( 22,237) |  | ( 22,237)
At 31 December 2025 | 0 |  | 0
Accumulated depreciation |  |  |
At 01 January 2025 | 7,251 |  | 7,251
Transfer to Chesters Harcourt Limited | ( 7,251) |  | ( 7,251)
At 31 December 2025 | 0 |  | 0
Net book value |  |  |
At 31 December 2025 | 0 |  | 0
At 31 December 2024 | 14,986 |  | 14,986

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 0 |  | 204,005
Amounts owed by Group undertakings | 200 |  | 0
Other debtors | 0 |  | 30,109
| 200 |  | 234,114

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

| 2025 |  | 2024
| £ |  | £
Trade creditors | 0 |  | 888
Taxation and social security | 0 |  | 212,068
Other creditors | 0 |  | 58,261
| 0 |  | 271,217

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 A ordinary shares of £ 1.00 each | 100 |  | 100
50 B ordinary shares of £ 1.00 each | 50 |  | 50
25 C ordinary shares of £ 1.00 each | 25 |  | 25
25 D ordinary shares of £ 1.00 each | 25 |  | 25
| 200 |  | 200

#### 7. Related party transactions

Transactions with owners holding a participating interest in the entity

The company has taken advantage of the exemptions provided from disclosing transactions with its parent and other wholly owned group companies on the grounds that it is a wholly owned subsidiary.

Transactions with the entity's directors

Advances

At 1 January 2025 the balance owed from the directors was £25,335. During the year, the company made advances to directors amounting to £61,015 and received repayments of £107. The outstanding balance of £86,243 was transferred to Chesters Harcourt Limited on 31 March 2025.
At 1 January 2024 the balance owed from the directors was £23. During the year, the company made advances to directors amounting to £187,536 and received repayments of £162,224 leaving a balance due from the directors of £25,335.
The Directors loan accounts are repayable on demand and interest has been charged on overdrawn balances exceeding £10,000 at the official HMRC rates.

#### 8. Ultimate controlling party

The company's immediate parent is Chesters Commercial Holdings Ltd, incorporated in England and Wales. It's registered office address is First Floor Motivo House, Bluebell Road, Yeovil, Somerset, United Kingdom, BA20 2FG.
These financial statements are available upon request from Companies House, Cardiff.