REGISTERED NUMBER: 06342945 (England and Wales)

Financial Statements

for the Year Ended 30 September 2025

for

Chapel Barton House Co. Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R D Greacen

J M Scott

J. V. Brooke-Webb

P G Gill

REGISTERED OFFICE:

Lennox House

3 Pierrepont Street

Bath

Somerset

BA1 1LB

REGISTERED NUMBER:

06342945 (England and Wales)

FIXED ASSETS

Tangible assets

4

4,731,220

3,299,246

CURRENT ASSETS

Debtors

5

1,366

11,653

Cash at bank

6,320

6,511

7,686

18,164

CREDITORS

Amounts falling due within one year

6

2,771,264

2,770,025

NET CURRENT LIABILITIES

(2,763,578

)

(2,751,861

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,967,642

547,385

PROVISIONS FOR LIABILITIES

7

384,894

24,209

NET ASSETS

1,582,748

523,176

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Revaluation reserve

1,156,926

-

Retained earnings

424,822

522,176

SHAREHOLDERS' FUNDS

1,582,748

523,176

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:

J. V. Brooke-Webb - Director

1.	STATUTORY INFORMATION

Chapel Barton House Co. 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 as modified by the revaluation of certain assets.

Going concern

The directors believe that preparing the financial statements on the going concern basis is appropriate due to the continued financial support of its parent company Stay Original Company Limited. The directors have received confirmation that Stay Original Company Limited intends to support the company for at least one year from the date of signing these financial statements.

Therefore, notwithstanding the net current liabilities of £2,763,578, the directors have prepared the accounts on the going concern basis.

Tangible fixed assets

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

Freehold property is shown at fair value, based on valuations by external independent valuers, less subsequent depreciation for buildings. Valuations are performed with sufficient regularity to ensure that the fair value of a revalued asset does not differ materially from its carrying amount. Any accumulated depreciation at the date of revaluation is eliminated against the gross carrying amount of the asset, and the net amount is restated to the revalued amount of the asset. All other tangible fixed assets are stated at historical cost less depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items.

Subsequent costs are included in the asset's carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the company and the cost of the item can be measured reliably. All other repairs and maintenance are charged to the income statement during the financial period in which they are incurred.

Increases in the carrying amount arising on revaluation of land and buildings are credited to other comprehensive income and shown as revaluation reserves in shareholders' equity. Decreases that offset previous increases of the same asset are charged in other comprehensive income and debited against other reserves directly in equity; all other decreases are charged to the income statement. Each year the difference between depreciation based on the revalued carrying amount of the asset charged to the income statement, and depreciation based on the asset's original cost is transferred from 'other reserves' to 'retained earnings'.

Land is not depreciated. Depreciation on other assets is calculated using the straight-line method to allocate their cost or revalued amounts to their residual values over their estimated useful lives, as follows:

Plant & Machinery - 20% reducing balance

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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

£

£

COST OR VALUATION

At 1 October 2024

3,273,456

836,792

4,110,248

Revaluations

1,532,352

-

1,532,352

At 30 September 2025

4,805,808

836,792

5,642,600

DEPRECIATION

At 1 October 2024

87,299

723,703

811,002

Charge for year

43,646

56,732

100,378

At 30 September 2025

130,945

780,435

911,380

NET BOOK VALUE

At 30 September 2025

4,674,863

56,357

4,731,220

At 30 September 2024

3,186,157

113,089

3,299,246

The parent entity has a loan agreement with Cynergy Bank. This loan is secured on the Company's freehold property assets.

Cost or valuation at 30 September 2025 is represented by:

Freehold

Plant and

property

machinery

Totals

£

£

£

Valuation in 2025

1,532,352

-

1,532,352

Cost

3,273,456

836,792

4,110,248

4,805,808

836,792

5,642,600

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,366

1,366

Tax

-

9,486

Prepayments and accrued income

-

801

1,366

11,653

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

2,768,714

2,763,850

VAT

2,468

6,175

Accruals and deferred income

82

-

2,771,264

2,770,025

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

11,927

25,635

Tax losses carried forward

(2,459

)

(1,426

)

Freehold property revaluations

375,426

-

384,894

24,209

Deferred

tax

£

Balance at 1 October 2024

24,209

Credit to Income Statement during year

(14,741

)

Freehold Property Revaluation

375,426

Balance at 30 September 2025

384,894

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

1

1,000

1,000

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mark Powell (Senior Statutory Auditor)

for and on behalf of Sumer Auditco Limited

10.	ULTIMATE CONTROLLING PARTY

The immediate parent company is Stay Original Company Limited, a company incorporated in England and Wales.

The ultimate controlling party is R D Greacen.

Consolidated accounts of the parent entity can be obtained from the registered address 3 Pierrepont Street, Bath, BA1 1LB.