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REGISTERED NUMBER: 01399557 (England and Wales)



















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CHATER LAND HOLDINGS LIMITED
CHATER LAND HOLDINGS LIMITED (REGISTERED NUMBER: 01399557)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHATER LAND HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







Directors: Mrs J Pardoe
G Chater





Registered office: Dickens House
Guithavon Street
Witham
Essex
CM8 1BJ





Registered number: 01399557 (England and Wales)





Accountants: Baverstocks Limited
Chartered Certified Accountants
Dickens House
Guithavon Street
Witham
Essex
CM8 1BJ
1
CHATER LAND HOLDINGS LIMITED (REGISTERED NUMBER: 01399557)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
Fixed assets
Tangible assets 4 14,670 18,337
Investments 5 1,196,892 1,220,892
1,211,562 1,239,229

Current assets
Stocks 1,070,114 682,756
Debtors 6 538,307 839,910
Cash at bank 18,884 6,529
1,627,305 1,529,195
Creditors
Amounts falling due within one year 7 399,902 647,901
Net current assets 1,227,403 881,294
Total assets less current liabilities 2,438,965 2,120,523

Creditors
Amounts falling due after more than one
year
8
424,760
189,772
Net assets 2,014,205 1,930,751

Capital and reserves
Called up share capital 1,000 1,000
Retained earnings 2,013,205 1,929,751
Shareholders' funds 2,014,205 1,930,751

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 directors acknowledge their 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 notes form part of these financial statements

2 continued...
CHATER LAND HOLDINGS LIMITED (REGISTERED NUMBER: 01399557)

BALANCE SHEET - continued
30 SEPTEMBER 2025


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 Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by:





G Chater - Director


The notes form part of these financial statements

3
CHATER LAND HOLDINGS LIMITED (REGISTERED NUMBER: 01399557)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. Statutory information

Chater Land Holdings Limited 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.

Turnover
Turnover represents house and land sales and is only taken into account in the profit and loss account on the date of completion on the sale of the properties.

Turnover represents the amount derived from the provision of goods and services falling due within the company's activities after deduction of trade discounts and value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Work in Progress is valued on the basis of direct costs plus attributable overheads based on a normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

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.


4 continued...
CHATER LAND HOLDINGS LIMITED (REGISTERED NUMBER: 01399557)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. Accounting policies - continued
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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operate a money purchase pension scheme under the UK Government Automatic Enrolment Pension scheme,

3. Employees and directors

The average number of employees during the year was 4 (2024 - 4 ) .

4. Tangible fixed assets
Plant and
machinery
etc
£   
Cost
At 1 October 2024
and 30 September 2025 152,019
Depreciation
At 1 October 2024 133,682
Charge for year 3,667
At 30 September 2025 137,349
Net book value
At 30 September 2025 14,670
At 30 September 2024 18,337

5 continued...
CHATER LAND HOLDINGS LIMITED (REGISTERED NUMBER: 01399557)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. Tangible fixed assets - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
Cost
At 1 October 2024
and 30 September 2025 20,999
Depreciation
At 1 October 2024 11,962
Charge for year 1,807
At 30 September 2025 13,769
Net book value
At 30 September 2025 7,230
At 30 September 2024 9,037

5. Fixed asset investments

2025 2024
£    £   
Shares in group undertakings 2,000 2,000
Other investments not loans 1,194,892 1,218,892
1,196,892 1,220,892

Additional information is as follows:
Shares in
Group
Undertakings
£   
Cost
At 1 October 2024
and 30 September 2025 2,000
Net book value
At 30 September 2025 2,000
At 30 September 2024 2,000

Investments (neither listed nor unlisted) were as follows:
2025 2024
£    £   
Joint Venture Developments 1,194,892 1,218,892

6 continued...
CHATER LAND HOLDINGS LIMITED (REGISTERED NUMBER: 01399557)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors - 461,264
Amounts owed by group undertakings 161,000 -
Other debtors 377,307 378,646
538,307 839,910

7. Creditors: amounts falling due within one year
2025 2024
£    £   
Bank loans and overdrafts 9,933 9,811
Hire purchase contracts 961 5,552
Trade creditors 111,681 245,407
Taxation and social security 5,643 11,363
Other creditors 271,684 375,768
399,902 647,901

8. Creditors: amounts falling due after more than one year
2025 2024
£    £   
Bank loans 424,760 188,811
Hire purchase contracts - 961
424,760 189,772

9. Secured debts

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 434,693 198,622
Hire purchase contracts 961 6,513
435,654 205,135

7