REGISTERED NUMBER: 09944263 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Chaddesley Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S E J Phillips

REGISTERED OFFICE:

The Yard

Oakdale Trading Estate

Ham Lane

Kingswinford

West Midlands

DY6 7JH

REGISTERED NUMBER:

09944263 (England and Wales)

ACCOUNTANTS:

Cox & Co Limited

Chartered Certified Accountants

3 Hagley Court North

The Waterfront

Dudley

West Midlands

DY5 1XF

FIXED ASSETS

Intangible assets

4

6,750

18,000

Tangible assets

5

791,396

820,975

798,146

838,975

CURRENT ASSETS

Stocks

80,455

29,979

Debtors

6

764,492

735,196

Cash at bank

18,065

14,118

863,012

779,293

CREDITORS

Amounts falling due within one year

7

1,067,377

959,024

NET CURRENT LIABILITIES

(204,365

)

(179,731

)

TOTAL ASSETS LESS CURRENT LIABILITIES

593,781

659,244

CREDITORS

Amounts falling due after more than one year

8

(463,371

)

(594,808

)

PROVISIONS FOR LIABILITIES

(59,868

)

-

NET ASSETS

70,542

64,436

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

70,442

64,336

70,542

64,436

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 8 May 2026 and were signed by:

S E J Phillips - Director

1.	STATUTORY INFORMATION

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on cost

Stocks

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

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.

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 operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

18,000

Additions

22,000

Reclassification/transfer

(32,500

)

At 31 December 2025

7,500

AMORTISATION

Charge for year

750

At 31 December 2025

750

NET BOOK VALUE

At 31 December 2025

6,750

At 31 December 2024

18,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

930,341

Additions

126,000

Disposals

(68,595

)

At 31 December 2025

987,746

DEPRECIATION

At 1 January 2025

109,366

Charge for year

137,744

Eliminated on disposal

(50,760

)

At 31 December 2025

196,350

NET BOOK VALUE

At 31 December 2025

791,396

At 31 December 2024

820,975

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

Plant and

machinery

etc

£

COST

At 1 January 2025

839,552

Additions

88,000

Disposals

(68,595

)

At 31 December 2025

858,957

DEPRECIATION

At 1 January 2025

43,622

Charge for year

123,933

Eliminated on disposal

(50,760

)

At 31 December 2025

116,795

NET BOOK VALUE

At 31 December 2025

742,162

At 31 December 2024

795,930

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

391,914

493,220

Other debtors

372,578

241,976

764,492

735,196

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

1,400

2,100

Hire purchase contracts (see note 9)

208,254

327,765

Trade creditors

419,295

261,971

Taxation and social security

113,331

25,240

Other creditors

325,097

341,948

1,067,377

959,024

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

1,400

Hire purchase contracts (see note 9)

463,371

593,408

463,371

594,808

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.12.25

31.12.24

£

£

Net obligations repayable:

Within one year

208,254

327,765

Between one and five years

463,371

593,408

671,625

921,173

Non-cancellable

operating leases

31.12.25

31.12.24

£

£

Within one year

50,940

-

Between one and five years

72,165

-

123,105

-

The total operating lease expense recognised in the profit & loss account for the year was £50,940.

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

671,625

921,173

Receivables finance

304,272

333,321

975,897

1,254,494

Hire purchase contracts are secured by a charge over the assets they finance.

Receivables finance is secured by a fixed charge over the Company's trade receivables and floating charge over the Company's property.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S E J Phillips.