REGISTERED NUMBER: 10736946 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CHELSEA COLORECTAL INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

O J Warren

REGISTERED OFFICE:

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

REGISTERED NUMBER:

10736946 (England and Wales)

ACCOUNTANTS:

LFM

Chartered Certified Accountants

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

FIXED ASSETS

Tangible assets

4

3,199

3,250

Investments

5

161,735

161,735

164,934

164,985

CURRENT ASSETS

Debtors

6

699,021

798,223

Investments

7

175,502

251,645

Cash at bank

185,086

209,627

1,059,609

1,259,495

CREDITORS

Amounts falling due within one year

8

136,359

560,151

NET CURRENT ASSETS

923,250

699,344

TOTAL ASSETS LESS CURRENT LIABILITIES

1,088,184

864,329

PROVISIONS FOR LIABILITIES

43,683

31,599

NET ASSETS

1,044,501

832,730

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

1,044,301

832,530

SHAREHOLDERS' FUNDS

1,044,501

832,730

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 June 2026 and were signed by:

O J Warren - Director

1.	STATUTORY INFORMATION

Chelsea Colorectal Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

7,201

Additions

1,148

Disposals

(1,027

)

At 30 September 2025

7,322

DEPRECIATION

At 1 October 2024

3,951

Charge for year

1,189

Eliminated on disposal

(1,017

)

At 30 September 2025

4,123

NET BOOK VALUE

At 30 September 2025

3,199

At 30 September 2024

3,250

5.	FIXED ASSET INVESTMENTS

Interest

in other

participating

interests

£

COST OR VALUATION

At 1 October 2024

and 30 September 2025

161,735

NET BOOK VALUE

At 30 September 2025

161,735

At 30 September 2024

161,735

Cost or valuation at 30 September 2025 is represented by:

Interest

in other

participating

interests

£

Cost

161,735

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

45,580

52,723

Other debtors

653,441

722,234

699,021

774,957

Amounts falling due after more than one year:

Other debtors

-

23,266

Aggregate amounts

699,021

798,223

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

175,502

251,645

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

128,996

75,302

Other creditors

7,363

484,849

136,359

560,151

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

O J Warren

Balance outstanding at start of year

532,980

357,600

Amounts advanced

224,044

333,298

Amounts repaid

(369,559

)

(157,918

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

387,465

532,980

Interest was charged on the overdrawn balance at the rate of 2.25%pa up to 5 April 2025 and at 3.75% thereafter.