Charlton Capital Ltd - Filleted accounts

Registered number

09719532

Charlton Capital Ltd

Filleted Accounts

31 March 2026

Charlton Capital Ltd
Registered number:		09719532
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Investments	3		477,182			477,182

Current assets
Investments held as current assets	4	500,000			600,000
Cash at bank and in hand		8,988			6,903
		508,988			606,903

Creditors: amounts falling due within one year	5	(19,805)			(21,254)

Net current assets			489,183			585,649

Total assets less current liabilities			966,365			1,062,831

Creditors: amounts falling due after more than one year	6		(381,397)			(527,312)

Net assets			584,968			535,519

Capital and reserves
Called up share capital			10			10
Profit and loss account			584,958			535,509

Shareholders' funds			584,968			535,519

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Nalin Lalji Shah
Director
Approved by the board on 29 June 2026

Charlton Capital Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rents receivable on the investment property of the company.

	Investment Property
	Investment properties are held to earn rental income and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on a ongoing basis are measured at a fair value. Gains and losses arising from changes in the fair value of investment properties are included in the profit or loss in the period in which they arise.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	1		1


3	Investments			Investment
				property
£
	Cost
	At 1 April 2025			477,182

	At 31 March 2026			477,182
	The directors have assessed the fair value of the properties at the year end and are of the opinion that the fair value is not materially different from its carrying amount. As a result, no fair value adjustment has been recognised.


4	Investments held as current assets	2026		2025
£			£
	Fair value
	Unlisted investments	500,000		600,000



5	Creditors: amounts falling due within one year	2026		2025
£			£

	Rent received in advance	3,125		3,125
	Taxation and social security costs	15,960		17,409
	Other creditors	720		720
		19,805		21,254


6	Creditors: amounts falling due after one year	2026		2025
£			£

	Shareholder loans	381,397		527,312


7	Other information

	Charlton Capital Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	221 Charlton Road
	Harrow
	Middlesex
	HA3 9HT