Church House Two Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 04340589

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors		3,253,154		3,206,954
Cash at bank and in hand		7,840		7,160

		3,260,994		3,214,114
Creditors: Amounts Falling Due Within One Year		(765,941 )		(717,778 )

NET CURRENT ASSETS (LIABILITIES)			2,495,053		2,496,336

TOTAL ASSETS LESS CURRENT LIABILITIES			2,495,053		2,496,336

NET ASSETS			2,495,053		2,496,336

CAPITAL AND RESERVES
Called up share capital	5		950		950
Capital redemption reserve			50		50
Profit and Loss Account			2,494,053		2,495,336

SHAREHOLDERS' FUNDS			2,495,053		2,496,336

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Church House Two Limited

Abridged Balance Sheet (continued)

As At 30 September 2025

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.

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

The directors acknowledge their 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr John Bigos

Director

23/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Church House Two Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04340589 . The registered office is Church House, Church Street, Godalming, Surrey, GU7 1EW.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Fixtures & Fittings	33% straight line
Computer Equipment	33% straight line

2.3. Taxation

The tax expense for the period comprises current 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.

2.4. Pensions

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.

2.5. Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

2.6. Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2.7. Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

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Church House Two Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 October 2024	15,895

As at 30 September 2025	15,895

Depreciation
As at 1 October 2024	15,895

As at 30 September 2025	15,895

Net Book Value
As at 30 September 2025	-

As at 1 October 2024	-

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	950	950

6. Pension Commitments

Included in the balance sheet are pensions of £3,414 (2024 - £2,276)

7. Related Party Transactions

Included within other debtors is an amount of £3,247,468 (2024: £3,180,600). £3,244,952 (2024: £3,178,084) is due from companies connected through common ownership and £2,516 (2024: £2,516) due from Church House One Ltd, the company's parent.

Within the £3,244,952 owed by companies connected through common ownership is an amount of £3,005,202 (2024 - £2,986,498), which represents the largest debt. It has been agreed that this balance will not be called in to the detriment of the debtor company.

Included within other creditors is an amount of £729,631 (2024: £687,908) due to companies connected through common ownership.

There are no repayment terms in place.

8. Ultimate Controlling Party

The ultimate controlling party is Chuch House One Limited by virtue of its ownership of 100% of the issued share capital in the company.

9. Change of company name

After the balance sheet date, on 18 November 2025, the company changed its name from London Duck Tours Limited to Church House Two Limited. This change has no impact on the amounts recognised in these financial statements.

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