Chestnuts Home Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13653623

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		100,402		200,803
Tangible Assets	5		1,567,561		1,572,018

			1,667,963		1,772,821
CURRENT ASSETS
Debtors		47,277		68,167
Cash at bank and in hand		161,904		61,386

		209,181		129,553
Creditors: Amounts Falling Due Within One Year		(280,166 )		(273,534 )

NET CURRENT ASSETS (LIABILITIES)			(70,985 )		(143,981 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,596,978		1,628,840

Creditors: Amounts Falling Due After More Than One Year			(1,179,871 )		(1,221,664 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(46,256 )		(87,177 )

NET ASSETS			370,851		319,999

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			370,751		319,899

SHAREHOLDERS' FUNDS			370,851		319,999

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Chestnuts Home Ltd

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J R Read

Director

21st April 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Chestnuts Home Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13653623 . The registered office is 368 Forest Road, London, E17 5JF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Nil
Plant & Machinery	15% Reducing balance
Fixtures & Fittings	15% Reducing balance

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

Tax is recognised in the profit and loss account 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 Balance Sheet date.

Deferred Tax

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 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 45 (2024: 44)

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Chestnuts Home Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 October 2024	502,006

As at 30 September 2025	502,006

Amortisation
As at 1 October 2024	301,203
Provided during the period	100,401

As at 30 September 2025	401,604

Net Book Value
As at 30 September 2025	100,402

As at 1 October 2024	200,803

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 October 2024	1,482,937	60,154	66,035	1,609,126
Additions	-	-	10,476	10,476

As at 30 September 2025	1,482,937	60,154	76,511	1,619,602

Depreciation
As at 1 October 2024	-	23,212	13,896	37,108
Provided during the period	-	5,541	9,392	14,933

As at 30 September 2025	-	28,753	23,288	52,041

Net Book Value
As at 30 September 2025	1,482,937	31,401	53,223	1,567,561

As at 1 October 2024	1,482,937	36,942	52,139	1,572,018

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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