Chatburn Tyas Limited 08321682 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is providing management services. Digita Accounts Production Advanced 6.30.9574.0 true 08321682 2025-01-01 2025-12-31 08321682 2025-12-31 08321682 core:CurrentFinancialInstruments 2025-12-31 08321682 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 08321682 core:FurnitureFittings 2025-12-31 08321682 core:MotorVehicles 2025-12-31 08321682 core:OfficeEquipment 2025-12-31 08321682 bus:SmallEntities 2025-01-01 2025-12-31 08321682 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 08321682 bus:FilletedAccounts 2025-01-01 2025-12-31 08321682 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08321682 bus:RegisteredOffice 2025-01-01 2025-12-31 08321682 bus:Director1 2025-01-01 2025-12-31 08321682 bus:Director2 2025-01-01 2025-12-31 08321682 bus:Director3 2025-01-01 2025-12-31 08321682 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08321682 core:ComputerEquipment 2025-01-01 2025-12-31 08321682 core:FurnitureFittings 2025-01-01 2025-12-31 08321682 core:MotorVehicles 2025-01-01 2025-12-31 08321682 core:OfficeEquipment 2025-01-01 2025-12-31 08321682 countries:EnglandWales 2025-01-01 2025-12-31 08321682 2024-12-31 08321682 core:FurnitureFittings 2024-12-31 08321682 core:MotorVehicles 2024-12-31 08321682 core:OfficeEquipment 2024-12-31 08321682 2024-01-01 2024-12-31 08321682 2024-12-31 08321682 core:CurrentFinancialInstruments 2024-12-31 08321682 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 08321682 core:FurnitureFittings 2024-12-31 08321682 core:MotorVehicles 2024-12-31 08321682 core:OfficeEquipment 2024-12-31 iso4217:GBP xbrli:pure

Registration number: 08321682

Chatburn Tyas Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

Chatburn Tyas Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Chatburn Tyas Limited

Company Information

Directors | Mr C E Wolfendale Mrs S M Wolfendale Mr R G Wolfendale

Registered office | Monksweir 66 Colwyn Avenue Rhos on Sea County of Conwy LL28 4NN

Accountants | Rotherham Taylor Limited Chartered Accountants 21 Navigation Business Village Navigation Way Ashton-on-Ribble Preston PR2 2YP

Chatburn Tyas Limited

(Registration number: 08321682)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Tangible assets | 5 | 6,313 | 8,755
Investment property | 6 | 130,000 | 130,000
|  | 136,313 | 138,755
Current assets |  |  |
Debtors | 7 | 2,532 | 768
Cash at bank and in hand |  | 60,720 | 59,707
|  | 63,252 | 60,475
Creditors: Amounts falling due within one year | 8 | (29,254) | (28,396)
Net current assets |  | 33,998 | 32,079
Total assets less current liabilities |  | 170,311 | 170,834
Provisions for liabilities |  | - | 1,360
Net assets |  | 170,311 | 172,194
Capital and reserves |  |  |
Called up share capital |  | 30 | 20
Retained earnings |  | 170,281 | 172,174
Shareholders' funds |  | 170,311 | 172,194

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Chatburn Tyas Limited

(Registration number: 08321682)
Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 30 June 2026 and signed on its behalf by:

......................................... Mrs S M Wolfendale Director

Chatburn Tyas Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Monksweir
66 Colwyn Avenue
Rhos on Sea
County of Conwy
LL28 4NN

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable from services provided in the ordinary course of the company’s activities.Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company. The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Other operating income

Other operating income represents the fair value of rent received or receivable from investment properties.

Chatburn Tyas Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tax

The tax expense for the period comprises current and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture and fittings | 20% on cost
Computer equipment | 33% on cost
Motor vehicles | 25% reducing balance

Investment property

Investment properties are recognised at cost on initial recognition. Subsequently, investment properties are measured at fair value at the reporting date with any changes recognised in the profit and loss account.

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.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Chatburn Tyas Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss. Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Chatburn Tyas Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Loss before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 2,441 | 2,871

5 | Tangible assets

| Furniture and fittings £ | Computer equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 4,805 | 4,130 | 24,500 | 33,435
At 31 December 2025 | 4,805 | 4,130 | 24,500 | 33,435
Depreciation
At 1 January 2025 | 2,042 | 3,952 | 18,686 | 24,680
Charge for the year | 921 | 67 | 1,454 | 2,442
At 31 December 2025 | 2,963 | 4,019 | 20,140 | 27,122
Carrying amount
At 31 December 2025 | 1,842 | 111 | 4,360 | 6,313
At 31 December 2024 | 2,763 | 178 | 5,814 | 8,755

6 | Investment properties

| 2025 £
At 1 January 2025 | 130,000
At 31 December 2025 | 130,000

7 | debtors

Current | 2025 £ | 2024 £
Prepayments | 628 | 768
Other debtors | 1,904 | -
| 2,532 | 768

Chatburn Tyas Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Directors' loan accounts | 9 | 26,994 | 25,966
Other creditors |  | 2,260 | 2,430
|  | 29,254 | 28,396

9 | Loans and borrowings

| 2025 £ | 2024 £
Current loans and borrowings
Directors' loan accounts | 26,994 | 25,966

The directors' loan accounts are non interest bearing and have no formal repayment terms.