Apartment (Chesterfield) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09412840

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		24,812		101,475

			24,812		101,475
CURRENT ASSETS
Stocks	5	6,500		7,100
Debtors	6	45,566		6,828
Cash at bank and in hand		11,008		42,551

		63,074		56,479
Creditors: Amounts Falling Due Within One Year	7	(92,445 )		(121,033 )

NET CURRENT ASSETS (LIABILITIES)			(29,371 )		(64,554 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(4,559 )		36,921

Creditors: Amounts Falling Due After More Than One Year	8		(19,772 )		(25,275 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,331 )		(5,429 )

NET (LIABILITIES)/ASSETS			(25,662 )		6,217

CAPITAL AND RESERVES
Called up share capital	9		4		4
Profit and Loss Account			(25,666 )		6,213

SHAREHOLDERS' FUNDS			(25,662)		6,217

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Apartment (Chesterfield) Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Santiago Garcia-Perez

Director

12 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Apartment (Chesterfield) Limited Registered number 09412840 is a limited by shares company incorporated in England & Wales. The Registered Office is 8 Church Way, Chesterfield, S40 1XJ.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Leasehold	10% Straight Line Basis
Plant & Machinery	20% Reducing Balance Basis
Fixtures & Fittings	20% Reducing Balance Basis
Office & Computer Equipment	25% Straight Line Basis

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2025: 18)

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Apartment (Chesterfield) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Office & Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	108,355	44,108	12,314	2,974	167,751
Additions	4,287	2,185	-	-	6,472
Disposals	(70,593 )	(24,955 )	(11,136 )	(1,565 )	(108,249 )

As at 31 January 2026	42,049	21,338	1,178	1,409	65,974

Depreciation
As at 1 February 2025	35,453	20,246	7,927	2,650	66,276
Provided during the period	1,980	5,083	1,075	67	8,205
Disposals	(13,190 )	(10,589 )	(8,231 )	(1,309 )	(33,319 )

As at 31 January 2026	24,243	14,740	771	1,408	41,162

Net Book Value
As at 31 January 2026	17,806	6,598	407	1	24,812

As at 1 February 2025	72,902	23,862	4,387	324	101,475

5. Stocks

	2026	2025
	£	£
Stock	6,500	7,100

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	55
Prepayments and accrued income	4,388	6,773
Amounts owed by related parties	41,178	-

	45,566	6,828

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Apartment (Chesterfield) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	23,130	45,499
Bank loans and overdrafts	5,556	5,556
Corporation tax	-	458
Other taxes and social security	3,236	9,246
VAT	16,014	20,161
Other creditors	16,969	26,211
Accruals and deferred income	2,531	4,537
Director's loan account	25,009	9,365

	92,445	121,033

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	19,772	25,275

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	4	4

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	23,062	36,871
Later than one year and not later than five years	92,248	137,400
Later than five years	95,533	81,484

	210,843	255,755

11. Pension Commitments

The company operates a defined contribution pension scheme for it's employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £559.57 (PY £427.47) were due to the fund. They are included in Other Creditors.

12. Related Party Transactions

During the year the company entered into transactions with a company under the common control of the director/shareholder. At the year end, the balance due from the related party was £41,178. The balance is unsecured, interest free and has no fixed repayment terms.