Registration number:
Chatsbrook Capital Limited
for the Year Ended 31 August 2025
Chatsbrook Capital Limited
Contents
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
Chatsbrook Capital Limited
Registration number: 10320493
Balance Sheet as at 31 August 2025
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Note |
2025 |
2024 |
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Fixed assets |
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Tangible assets |
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Other financial assets |
1,444,588 |
839,531 |
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Current assets |
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Debtors |
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Other financial assets |
957,017 |
1,715,612 |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current (liabilities)/assets |
( |
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Total assets less current liabilities |
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Creditors: Amounts falling due after more than one year |
( |
( |
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Provisions for liabilities |
( |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Retained earnings |
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Shareholders' funds |
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The director's statements required by sections 475 (2) and (3) are shown on the following page which forms part of this Balance Sheet.
Chatsbrook Capital Limited
Registration number: 10320493
Balance Sheet as at 31 August 2025 (continued)
For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
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Chatsbrook Capital Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
England
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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.
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).
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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
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.
Chatsbrook Capital Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)
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2 |
Accounting policies (continued) |
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets. Government grants in relation to expenditure are credited when the expenditure is charged to profit and loss.
Tax
The tax expense for the period comprises current and deferred 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:
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Asset class |
Depreciation method and rate |
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Fixtures, fittings and equipment |
25% straight line |
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Motor vehicles |
25% reducing balance |
Chatsbrook Capital Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)
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2 |
Accounting policies (continued) |
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Financial instruments
Recognition and measurement
Impairment
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Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
Chatsbrook Capital Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)
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Tangible assets |
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Furniture, fittings and equipment |
Motor vehicles |
Total |
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Cost or valuation |
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At 1 September 2024 |
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Additions |
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- |
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Disposals |
( |
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( |
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At 31 August 2025 |
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Depreciation |
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At 1 September 2024 |
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Charge for the period |
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Eliminated on disposal |
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- |
( |
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At 31 August 2025 |
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Carrying amount |
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At 31 August 2025 |
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At 31 August 2024 |
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Chatsbrook Capital Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)
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Other financial assets (current and non-current) |
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Financial assets at amortised cost |
Total |
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Non-current financial assets |
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Cost or valuation |
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At 1 September 2024 |
1,715,612 |
1,715,612 |
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Additions |
432,975 |
432,975 |
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Disposals |
(702,213) |
(702,213) |
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At 31 August 2025 |
1,446,374 |
1,446,374 |
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Impairment |
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Losses made in the period |
1,786 |
1,786 |
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At 31 August 2025 |
1,786 |
1,786 |
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Carrying amount |
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At 31 August 2025 |
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1,444,588 |
Chatsbrook Capital Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)
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5 |
Other financial assets (current and non-current) (continued) |
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Financial assets at amortised cost |
Total |
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Current financial assets |
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Cost or valuation |
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At 1 September 2024 |
839,531 |
839,531 |
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Additions |
1,276,627 |
1,276,627 |
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Disposals |
(1,157,355) |
(1,157,355) |
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At 31 August 2025 |
958,803 |
958,803 |
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Impairment |
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Losses made in the period |
1,786 |
1,786 |
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At 31 August 2025 |
1,786 |
1,786 |
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Carrying amount |
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At 31 August 2025 |
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957,017 |
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Debtors |
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Current |
2025 |
2024 |
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Trade debtors |
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Prepayments |
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Other debtors |
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Chatsbrook Capital Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)
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Creditors |
Creditors: amounts falling due within one year
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Note |
2025 |
2024 |
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Due within one year |
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Bank loans and overdrafts |
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Trade creditors |
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Directors' loan account |
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Taxation and social security |
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Other creditors |
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Due after one year |
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Loans and borrowings |
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Creditors include other borrowings which are secured of £491,601 (2024 - £668,650). These amounts are secured by way of a charge over current and non-current financial assets of the company. Creditors over one year include further other borrowings which are secured of £440,373 (2024 - £803,282). These amounts are also secured by way of a charge over current and non-current financial assets of the company.
Chatsbrook Capital Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)
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Share capital |
Allotted, called up and fully paid shares
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2025 |
2024 |
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No. |
£ |
No. |
£ |
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100 |
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100 |
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Loans and borrowings |
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2025 |
2024 |
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Non-current loans and borrowings |
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Bank borrowings |
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Other borrowings |
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2025 |
2024 |
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Current loans and borrowings |
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Bank borrowings |
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Other borrowings |
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Chatsbrook Capital Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)
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Related party transactions |
Summary of transactions with other related parties