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Company registration number: 03362826
Chester Horse Driving Trials Ltd
Company limited by guarantee
Unaudited filleted financial statements
30 September 2025
Chester Horse Driving Trials Ltd
Company limited by guarantee
Contents
Directors and other information
Accountant's report
Statement of financial position
Notes to the financial statements
Chester Horse Driving Trials Ltd
Company limited by guarantee
Directors and other information

| Directors | Miss Rachel Lancaster
|  | Mrs Deborah Jones
|  | Mr Harold Jones
|  | Mrs Catherine Duff
|  | Mr Garry Duff
|  | Miss Heidi Weijburg
|  | Mrs Sandra Ormerod
|  | Mr Jeffrey Ormerod
|  | Ms Emma Jones
| Company number | 03362826
| Registered office | Whiteacres Farm
|  | Bryn Sannon
|  | Brynford, Holywell
|  | Flintshire
|  | CH8 8AX
| Accountant | Lynda Roberts & Co
|  | The Old Barn, Tyn y Minffordd
|  | Llanfwrog
|  | Ruthin
|  | Denbighshire
|  | LL15 2LL

Chester Horse Driving Trials Ltd
Company limited by guarantee
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Chester Horse Driving Trials Ltd
Year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Chester Horse Driving Trials Ltd for the year ended 30 September 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given me.
As a practising member of the Association of Chartered Certified Accountants , I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the board of directors of Chester Horse Driving Trials Ltd, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of Chester Horse Driving Trials Ltd and state those matters that we have agreed to state to the board of directors of Chester Horse Driving Trials Ltd as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Chester Horse Driving Trials Ltd and its board of directors as a body for my work or for this report.
It is your duty to ensure that Chester Horse Driving Trials Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Chester Horse Driving Trials Ltd. You consider that Chester Horse Driving Trials Ltd is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of Chester Horse Driving Trials Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Lynda Roberts & Co
Chartered Certified Accountant
The Old Barn, Tyn y Minffordd
Llanfwrog
Ruthin
Denbighshire
LL15 2LL
16 March 2026
Chester Horse Driving Trials Ltd
Company limited by guarantee
Statement of financial position
30 September 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 4,347 |  |  |  | 3,874 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 4,347 |  |  |  | 3,874
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 193 |  |  |  | 191 |  |
Cash at bank and in hand |  |  | 29,081 |  |  |  | 26,008 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 29,274 |  |  |  | 26,199 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 2,159) |  |  |  | ( 1,072) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 27,115 |  |  |  | 25,127
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 31,462 |  |  |  | 29,001
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 31,462 |  |  |  | 29,001
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Profit and loss account |  |  |  |  | 31,462 |  |  |  | 29,001
|  |  |  |  | _______ |  |  |  | _______
Members funds |  |  |  |  | 31,462 |  |  |  | 29,001
|  |  |  |  | _______ |  |  |  | _______

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.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 16 March 2026 , and are signed on behalf of the board by:
Miss Rachel Lancaster Mrs Catherine Duff
Director Director
Company registration number: 03362826
Chester Horse Driving Trials Ltd
Company limited by guarantee
Notes to the financial statements
Year ended 30 September 2025
1. General information
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Whiteacres Farm, Bryn Sannon, Brynford, Holywell, Flintshire, CH8 8AX.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Taxation
The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Tax would be recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax would be recognised in other comprehensive income or directly in equity, respectively.The company is a registered CASC taking advantage of all availaible exemptions . Consequently, there is no tax charge for the current year.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 15 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
4. Limited by guarantee
The company is a private company limited by guarantee and consequently does not have share capital. Each of the members are liable to contribute an amount not exceeding £1 towards the assets of the company in the event of a liquidation.
5. Tangible assets

|  | Plant and machinery | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 October 2024 | 23,349 | 23,349 |  |  |  |  |
| Additions | 1,290 | 1,290 |  |  |  |  |
| Disposals | ( 516) | ( 516) |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 September 2025 | 24,123 | 24,123 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 October 2024 | 19,474 | 19,474 |  |  |  |  |
| Charge for the year | 698 | 698 |  |  |  |  |
| Disposals | ( 396) | ( 396) |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 September 2025 | 19,776 | 19,776 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 September 2025 | 4,347 | 4,347 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 September 2024 | 3,875 | 3,875 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | 193 | 191
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Other creditors |  | 2,159 | 1,072
|  |  | _______ | _______