REGISTERED NUMBER: 11636102 (England and Wales)

Chambers Capital Group Ltd

Unaudited Financial Statements

for the Period 1 November 2023 to 27 April 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Wedderburn

Mr J Wang

REGISTERED OFFICE:

3rd Floor Apex

Victoria Street

Altrincham

Cheshire

WA14 1EZ

REGISTERED NUMBER:

11636102 (England and Wales)

FIXED ASSETS

Tangible assets

5

134,616

25,738

Investment property

6

-

890,935

134,616

916,673

CURRENT ASSETS

Stocks

7

201,568

258,410

Debtors

8

2,247,964

784,301

Cash at bank

820,335

99,133

3,269,867

1,141,844

CREDITORS

Amounts falling due within one year

9

(2,115,788

)

(999,229

)

NET CURRENT ASSETS

1,154,079

142,615

TOTAL ASSETS LESS CURRENT LIABILITIES

1,288,695

1,059,288

CREDITORS

Amounts falling due after more than one year

10

(136,807

)

(541,442

)

PROVISIONS FOR LIABILITIES

(76,735

)

(76,735

)

NET ASSETS

1,075,153

441,111

CAPITAL AND RESERVES

Called up share capital

11

100

100

Other reserves

327,134

327,134

Retained earnings

747,919

113,877

SHAREHOLDERS' FUNDS

1,075,153

441,111

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 27 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 27 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

Mr M Wedderburn - Director

1.	GENERAL INFORMATION

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:

3rd Floor Apex

Victoria Street

Altrincham

England

WA14 1EZ

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

3.	ACCOUNTING POLICIES

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND KEY ACCOUNTING ESTIMATES

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

BASIS OF PREPARATION

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

REVENUE RECOGNITION

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

TAX

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, 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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

TANGIBLE ASSETS

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

DEPRECIATION

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

20% Reducing balance basis

Motor vehicle

20% Reducing balance basis

INVESTMENT PROPERTY

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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.

STOCKS

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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 period was 3 (2023 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2023

-

23,421

4,119

27,540

Additions

6,050

82,000

41,415

129,465

At 27 April 2025

6,050

105,421

45,534

157,005

DEPRECIATION

At 1 November 2023

-

390

1,412

1,802

Charge for period

708

15,110

4,769

20,587

At 27 April 2025

708

15,500

6,181

22,389

NET BOOK VALUE

At 27 April 2025

5,342

89,921

39,353

134,616

At 31 October 2023

-

23,031

2,707

25,738

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2023

890,935

Additions

48,778

Disposals

(939,713

)

At 27 April 2025

-

NET BOOK VALUE

At 27 April 2025

-

At 31 October 2023

890,935

7.

STOCKS

2025

2023

£

£

Work-in-progress

201,568

258,410

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Other debtors

2,247,964

784,301

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Bank loans and overdrafts

7,414

7,414

Hire purchase contracts

67,635

-

Taxation and social security

1,079,721

214,327

Other creditors

961,018

777,488

2,115,788

999,229

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2023

£

£

Other loans

136,807

541,442

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2023

value:

£

£

100

Ordinary share

1

100

100

12.

RESERVES

Non-distributable reserve - This reserve records the net cumulative fair value gains on investment property.

Retained earnings - This reserve records distributable retained earnings and accumulated losses.

13.	DIRECTORS' REMUNERATION

The directors' remuneration for the year was as follows:

2025

2023

£

£

Remuneration

37,710

22,245