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REGISTERED NUMBER: 13044408 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 November 2025 |

| for |

| Chater Commercial Ltd |

Chater Commercial Ltd (Registered number: 13044408)

Contents of the Financial Statements

for the Year Ended 30 November 2025

| Page |

Chartered accountants' report | 1 |

Statement of financial position | 2 |  | to |  | 3

Notes to the financial statements | 4 |  | to |  | 6

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Chater Commercial Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Chater Commercial Ltd for the year ended 30 November 2025 which comprise the Income statement, Statement of financial position, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Chater Commercial Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Chater Commercial Ltd and state those matters that we have agreed to state to the Board of Directors of Chater Commercial Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chater Commercial Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Chater Commercial Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Chater Commercial Ltd. You consider that Chater Commercial Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Chater Commercial Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

22 St George's Street

Stamford

Lincolnshire

PE9 2BU

10 April 2026

Chater Commercial Ltd (Registered number: 13044408)

Statement of Financial Position

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Investment property | 5 | 376,032 |  | 376,032 |  |

Current assets

Debtors | 6 | - |  | 10,920 |  |

Cash at bank | 2,404 |  | 2,104 |  |

2,404 |  | 13,024 |  |

Creditors

Amounts falling due within one year | 7 | 84,782 |  | 76,310 |  |

Net current liabilities | (82,378 | ) | (63,286 | ) |

Total assets less current liabilities | 293,654 |  | 312,746 |  |

Creditors

Amounts falling due after more than one year | 8 | 229,051 |  | 260,207 |  |

Net assets | 64,603 |  | 52,539 |  |

Capital and reserves

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 64,503 |  | 52,439 |  |

Shareholders' funds | 64,603 |  | 52,539 |  |

Chater Commercial Ltd (Registered number: 13044408)

Statement of Financial Position - continued

30 November 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 April 2026 and were signed on its behalf by:

M R Barker - Director

Chater Commercial Ltd (Registered number: 13044408)

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | Statutory information

| Chater Commercial Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 13044408

| Registered office: | Unit 3, Forest Industrial Park

| Pit Lane

| Ketton

| Stamford

| Lincolnshire

| PE9 3FL

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | Statement of compliance

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

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

| Investment property

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Chater Commercial Ltd (Registered number: 13044408)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

3. | Accounting policies - continued

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

| Trade debtors

| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

| Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

| Borrowings

| Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

| Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

| Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

| Share Capital

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4. | Employees and directors

| The average number of employees during the year was 2 (2024 - 2 ) .

5. | Investment property

| Total

£ |

| Fair value

| At 1 December 2024

| and 30 November 2025 | 376,032 |  |

| Net book value

| At 30 November 2025 | 376,032 |  |

| At 30 November 2024 | 376,032 |  |

Chater Commercial Ltd (Registered number: 13044408)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 10,920 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 12,911 |  | 15,618 |  |

| Corporation tax | 2,782 |  | 3,550 |  |

| VAT | 1,352 |  | 1,350 |  |

| Directors' loan accounts | 52,540 |  | 52,540 |  |

| Accrued expenses | 15,197 |  | 3,252 |  |

84,782 |  | 76,310 |  |

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Bank loans - 2-5 years | 51,646 |  | 62,471 |  |

| Bank loans | 20,443 |  | 39,044 |  |

| Amounts owed to group undertakings | 156,962 |  | 158,692 |  |

229,051 |  | 260,207 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans | 20,443 |  | 39,044 |  |

9. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |