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Registered number: 03269962 CHESTERFIELD PROPERTY INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
CHESTERFIELD PROPERTY INVESTMENTS LIMITED REGISTERED NUMBER: 03269962 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments |  |  | 3,648,773 |  | 8,058,754
|  |  | 3,648,773 |  | 8,058,754
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,897,169 |  | 287,000 |
Cash at bank and in hand | 6 | 72,128 |  | 120,374 |
|  | 1,969,297 |  | 407,374 |
Creditors: amounts falling due within one year | 7 | (5,230,543) |  | (5,902,714) |
Net current liabilities |  |  | (3,261,246) |  | (5,495,340)
Total assets less current liabilities |  |  | 387,527 |  | 2,563,414
Net assets |  |  | 387,527 |  | 2,563,414
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 387,427 |  | 2,563,314
|  |  | 387,527 |  | 2,563,414
Page 1
CHESTERFIELD PROPERTY INVESTMENTS LIMITED REGISTERED NUMBER: 03269962 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 May 2026.
P M Chesterfield
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
CHESTERFIELD PROPERTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Chesterfield Property Investments Limited is a private company, limited by shares and incorporated in England and Wales, United Kingdom, with a registration number 03269962. The address of the registered office is Greystone Farm, High Hurstwood, Chillies Lane, Uckfield, East Sussex, TN22 4AA. The company's principal activity is that of an investment company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period. Page 3
CHESTERFIELD PROPERTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 4
CHESTERFIELD PROPERTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Fixed asset investments
|  | Investments
|  | £
| Cost or valuation |
| At 1 January 2025 | 8,981,447
| Additions | 246,527
| Disposals | (1,129,755)
| At 31 December 2025 | 8,098,219
| Impairment |
| At 1 January 2025 | 922,692
| Charge for the period | 3,940,684
| Impairment on disposals | (413,931)
| At 31 December 2025 | 4,449,445
| Net book value |
| At 31 December 2025 | 3,648,774
| At 31 December 2024 | 8,058,755
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,885,041 | 287,000
| Prepayments and accrued income | 12,128 | -
|  | 1,897,169 | 287,000
Page 5
CHESTERFIELD PROPERTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 72,128 | 120,374
|  | 72,128 | 120,374
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 5,148,026 | 5,485,429
| Accruals and deferred income | 82,517 | 417,285
|  | 5,230,543 | 5,902,714
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