IRIS Accounts Production v26.1.10.61 08576522 Board of Directors Board of Directors 30.6.25 1.7.24 30.6.25 30.6.25 true false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08576522 2024-06-30 08576522 2025-06-30 08576522 2024-07-01 2025-06-30 08576522 2023-06-30 08576522 2023-07-01 2024-06-30 08576522 2024-06-30 08576522 ns15:EnglandWales 2024-07-01 2025-06-30 08576522 ns14:PoundSterling 2024-07-01 2025-06-30 08576522 ns10:Director1 2024-07-01 2025-06-30 08576522 ns10:Director2 2024-07-01 2025-06-30 08576522 ns10:Consolidated 2025-06-30 08576522 ns10:ConsolidatedGroupCompanyAccounts 2024-07-01 2025-06-30 08576522 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 08576522 ns10:Consolidated ns10:SmallEntities 2024-07-01 2025-06-30 08576522 ns10:Consolidated ns10:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 08576522 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 08576522 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 08576522 ns10:Consolidated ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 08576522 ns10:Consolidated ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 08576522 ns10:FullAccounts 2024-07-01 2025-06-30 08576522 ns10:Consolidated 2024-07-01 2025-06-30 08576522 ns10:RegisteredOffice 2024-07-01 2025-06-30 08576522 ns10:Consolidated 2023-07-01 2024-06-30 08576522 ns5:CurrentFinancialInstruments 2025-06-30 08576522 ns5:CurrentFinancialInstruments 2024-06-30 08576522 ns5:ShareCapital 2025-06-30 08576522 ns5:ShareCapital 2024-06-30 08576522 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-06-30 08576522 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-06-30 08576522 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 08576522 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 08576522 ns5:ShareCapital 2023-06-30 08576522 ns5:RetainedEarningsAccumulatedLosses 2023-06-30 08576522 ns5:FurtherSpecificReserve1ComponentTotalEquity 2023-06-30 08576522 ns5:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 08576522 ns5:FurtherSpecificReserve1ComponentTotalEquity 2023-07-01 2024-06-30 08576522 ns5:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 08576522 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-07-01 2025-06-30 08576522 ns5:LeaseholdImprovements 2024-07-01 2025-06-30 08576522 ns5:PlantMachinery 2024-07-01 2025-06-30 08576522 ns5:FurnitureFittings 2024-07-01 2025-06-30 08576522 ns5:MotorVehicles 2024-07-01 2025-06-30 08576522 ns5:ComputerEquipment 2024-07-01 2025-06-30 08576522 ns5:CostValuation 2024-06-30 08576522 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 08576522 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30

REGISTERED NUMBER: 08576522 (England and Wales)

| CHR Group Limited |

| and its subsidiary undertakings |

| Report of the Directors and |

| Consolidated Financial Statements |

| for the Year Ended 30 June 2025 |

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Contents of the Consolidated Financial Statements

for the year ended 30 June 2025

Page |

Company Information | 1 |

Report of the Directors | 2 |

Consolidated Income Statement | 3 |

Consolidated Balance Sheet | 4 |

Company Balance Sheet | 6 |

Consolidated Statement of Changes in Equity | 8 |

Company Statement of Changes in Equity | 9 |

Notes to the Consolidated Financial Statements | 10 |

CHR Group Limited

and its subsidiary undertakings

Company Information

for the year ended 30 June 2025

| DIRECTORS: | Mr N Smillie

| Ms J R Fletcher OBE

| REGISTERED OFFICE: | 33 George Street

| Wakefield

| West Yorkshire

| WF1 1LX

| REGISTERED NUMBER: | 08576522 (England and Wales)

| ACCOUNTANTS: | SMH Jolliffe Cork Ltd

| Accountants & Business Advisors

| 33 George Street

| Wakefield

| West Yorkshire

| WF1 1LX

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Report of the Directors

for the year ended 30 June 2025

The directors present their report with the financial statements of the company and the group for the year ended 30 June 2025.

PRINCIPAL ACTIVITIES

The principal activities of the group in the year under review were those of property development and investment in commercial loans.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 July 2024 to the date of this report.

Mr N Smillie

Ms J R Fletcher OBE

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr N Smillie - Director

3 July 2026

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Consolidated Income Statement

for the year ended 30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

TURNOVER | 314,280 |  | 230,182 |  |

Cost of sales | 180,534 |  | 233 |  |

GROSS PROFIT | 133,746 |  | 229,949 |  |

Administrative expenses | 587,925 |  | 691,068 |  |

(454,179 | ) | (461,119 | ) |

Other operating income | 7,128 |  | 10,038 |  |

OPERATING LOSS | (447,051 | ) | (451,081 | ) |

Impairment of other debtors | 4 | 1,349,999 |  | - |  |

(1,797,050 | ) | (451,081 | ) |

Income from interest in other investments | 67,740 |  | 1,473,000 |  |

Interest receivable and similar income | 5 | 802,142 |  | 741,943 |  |

|  | 869,882 |  |  |  | 2,214,943 |  |

(927,168 | ) | 1,763,862 |  |

Interest payable and similar expenses | 6 | 143,133 |  | 73,474 |  |

(LOSS)/PROFIT BEFORE TAXATION | (1,070,301 | ) | 1,690,388 |  |

Tax on (loss)/profit | 4,746 |  | 93,646 |  |

(LOSS)/PROFIT FOR THE FINANCIAL YEAR | (1,075,047 | ) | 1,596,742 |  |

(Loss)/profit attributable to:

Owners of the parent | (1,102,637 | ) | 982,501 |  |

Non-controlling interests | 27,590 |  | 614,241 |  |

(1,075,047 | ) | 1,596,742 |  |

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Consolidated Balance Sheet

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 8 | 165,092 |  | 79,511 |  |

Investments | 9 | 8,265,807 |  | 7,150,942 |  |

8,430,899 |  | 7,230,453 |  |

CURRENT ASSETS

Stocks | 2,972,676 |  | 3,079,143 |  |

Debtors | 10 | 4,451,881 |  | 5,777,155 |  |

Cash at bank | 382,266 |  | 256,934 |  |

7,806,823 |  | 9,113,232 |  |

CREDITORS

Amounts falling due within one year | 11 | 8,558,853 |  | 6,603,305 |  |

NET CURRENT (LIABILITIES)/ASSETS | (752,030 | ) | 2,509,927 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,678,869 |  | 9,740,380 |  |

CREDITORS

Amounts falling due after more than one year | 12 | (1,025,000 | ) | (1,400,000 | ) |

PROVISIONS FOR LIABILITIES | (24,403 | ) | (7,531 | ) |

NET ASSETS | 6,629,466 |  | 8,332,849 |  |

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Consolidated Balance Sheet - continued

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 500 |  | 500 |  |

Retained earnings | 6,628,404 |  | 8,331,041 |  |

SHAREHOLDERS' FUNDS | 6,628,904 |  | 8,331,541 |  |

NON-CONTROLLING INTERESTS | 13 | 562 |  | 1,308 |  |

TOTAL EQUITY | 6,629,466 |  | 8,332,849 |  |

The company and the group are entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company and the group to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the group 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 and the group as at the end of each financial year and of the group's 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 and the group.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 3 July 2026 and were signed on its behalf by:

Ms J R Fletcher OBE - Director

Mr N Smillie - Director

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Company Balance Sheet

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 8 | - |  | - |  |

Investments | 9 | 1,888,513 |  | 1,888,513 |  |

1,888,513 |  | 1,888,513 |  |

CURRENT ASSETS

Debtors | 10 | 577,942 |  | 577,942 |  |

Cash at bank | 1,926 |  | - |  |

579,868 |  | 577,942 |  |

CREDITORS

Amounts falling due within one year | 11 | 610,560 |  | 100 |  |

NET CURRENT (LIABILITIES)/ASSETS | (30,692 | ) | 577,842 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,857,821 |  | 2,466,355 |  |

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Company Balance Sheet - continued

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 500 |  | 500 |  |

Other reserves | 1,888,112 |  | 1,888,112 |  |

Retained earnings | (30,791 | ) | 577,743 |  |

SHAREHOLDER FUNDS | 1,857,821 |  | 2,466,355 |  |

Company's loss for the financial year | (8,534 | ) | (577,426 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 3 July 2026 and were signed on its behalf by:

Ms J R Fletcher OBE - Director

Mr N Smillie - Director

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Consolidated Statement of Changes in Equity

for the year ended 30 June 2025

| Called up |

| share |  | Retained |  | Non-controlling |  | Total

| capital |  | earnings |  | Total |  | interests |  | equity

£ | £ | £ | £ | £ |

Balance at 1 July 2023 | 500 |  | 7,348,540 |  | 7,349,040 |  | 57 |  | 7,349,097 |  |

Changes in equity

Dividends | - |  | - |  | - |  | (612,990 | ) | (612,990 | ) |

Total comprehensive income | - |  | 982,501 |  | 982,501 |  | 614,241 |  | 1,596,742 |  |

Balance at 30 June 2024 | 500 |  | 8,331,041 |  | 8,331,541 |  | 1,308 |  | 8,332,849 |  |

Changes in equity

Dividends | - |  | (600,000 | ) | (600,000 | ) | (28,336 | ) | (628,336 | ) |

Total comprehensive income | - |  | (1,102,637 | ) | (1,102,637 | ) | 27,590 |  | (1,075,047 | ) |

Balance at 30 June 2025 | 500 |  | 6,628,404 |  | 6,628,904 |  | 562 |  | 6,629,466 |  |

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Company Statement of Changes in Equity

for the year ended 30 June 2025

| Called up |

| share |  | Retained |  | Other |  | Total

| capital |  | earnings |  | reserves |  | equity

£ | £ | £ | £ |

Balance at 1 July 2023 | 500 |  | 577,000 |  | 2,466,281 |  | 3,043,781 |  |

Changes in equity

Total comprehensive income | - |  | (577,426 | ) | - |  | (577,426 | ) |

Transfer between reserves | - |  | 578,169 |  | (578,169 | ) | - |  |

Balance at 30 June 2024 | 500 |  | 577,743 |  | 1,888,112 |  | 2,466,355 |  |

Changes in equity

Dividends | - |  | (600,000 | ) | - |  | (600,000 | ) |

Total comprehensive income | - |  | (8,534 | ) | - |  | (8,534 | ) |

Balance at 30 June 2025 | 500 |  | (30,791 | ) | 1,888,112 |  | 1,857,821 |  |

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Notes to the Consolidated Financial Statements

for the year ended 30 June 2025

1. | STATUTORY INFORMATION

| CHR Group Limited is a private limited 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. The company's principal place of business is The Estate Office, Cragg Hall, Holly Hill, Huby, LS17 0HG.

| The group's functional and presentation currency is the pound sterling (£). All financial information presented has been rounded to the nearest (£), unless otherwise stated.

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.

| Basis of consolidation

| The consolidated financial statements incorporate the financial statements of the company and all subsidiary undertakings. Acquisitions are accounted for under the merger accounting method with the results and cash flows of all the combining entities brought in to the financial statements from the beginning of the financial year in which the combination occurred, adjusted, where appropriate, so as to achieve uniformity of accounting policies.

| Turnover

| Turnover in respect of property development is recognised once the sale has legally completed. Turnover in respect of rents receivable is recognised on an accruals basis. Turnover in respect of management and admin charges receivable is recognised on an accruals basis.

| Tangible fixed assets

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

| Improvements to property | - | 2% on cost

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 20% on cost and 10% on cost

| Motor vehicles | - | 20% on cost

| Computer equipment | - | 25% on reducing balance

| Tangible fixed assets are initially recorded at cost.

| Stocks

| Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Notes to the Consolidated Financial Statements - continued

for the year ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

| Pension costs and other post-retirement benefits

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

| Operating lease agreements

| Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

| Fixed asset investments

| Shares in Group undertakings and other (unlisted) investments are held at cost less any provision for impairment.

| Fixed asset investments (Loan notes) are held in property backed loan notes, which are recorded at cost plus accrued interest at each balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Notes to the Consolidated Financial Statements - continued

for the year ended 30 June 2025

3. | EMPLOYEES AND DIRECTORS - continued

| The average number of employees by undertakings that were proportionately consolidated during the year was 2 (2024 - 2 ) .

4. | EXCEPTIONAL ITEMS

| 2025 |  | 2024

£ | £ |

| Impairment of other debtors | (1,349,999 | ) | - |  |

| The balance due has been assessed for impairment as repayment is contingent upon the disposal of real estate assets held by the debtor. Due to the extended timeline for the sale, an impairment of £1,349,999 has been recognised to reflect the estimated recoverable value and the impact of the delay in settlement.

5. | INTEREST RECEIVABLE AND SIMILAR INCOME |

| 2025 |  | 2024

£ | £ |

| Other interest received | 3,210 |  | 144,621 |  |

| HMRC interest on CT | 16 |  | 109 |  |

| Interest on loan notes | 798,916 |  | 597,213 |  |

802,142 |  | 741,943 |  |

6. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Interest on other loans | 143,133 |  | 73,474 |  |

7. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Notes to the Consolidated Financial Statements - continued

for the year ended 30 June 2025

8. | TANGIBLE FIXED ASSETS

| Group

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 July 2024 | 17,039 |  | 6,312 |  | - |  |

| Additions | - |  | 1,230 |  | 117,799 |  |

| Disposals | - |  | - |  | (6,680 | ) |

| Reclassification/transfer | (17,039 | ) | - |  | 17,039 |  |

| At 30 June 2025 | - |  | 7,542 |  | 128,158 |  |

| DEPRECIATION

| At 1 July 2024 | 706 |  | 2,001 |  | - |  |

| Charge for year | - |  | 2,212 |  | 12,860 |  |

| Eliminated on disposal | - |  | - |  | (136 | ) |

| Reclassification/transfer | (706 | ) | - |  | 706 |  |

| At 30 June 2025 | - |  | 4,213 |  | 13,430 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  | 3,329 |  | 114,728 |  |

| At 30 June 2024 | 16,333 |  | 4,311 |  | - |  |

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Notes to the Consolidated Financial Statements - continued

for the year ended 30 June 2025

8. | TANGIBLE FIXED ASSETS - continued

| Group

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 83,340 |  | 2,598 |  | 109,289 |  |

| Additions | - |  | 7,559 |  | 126,588 |  |

| Disposals | - |  | (274 | ) | (6,954 | ) |

| Reclassification/transfer | - |  | - |  | - |  |

| At 30 June 2025 | 83,340 |  | 9,883 |  | 228,923 |  |

| DEPRECIATION

| At 1 July 2024 | 26,521 |  | 550 |  | 29,778 |  |

| Charge for year | 16,668 |  | 2,518 |  | 34,258 |  |

| Eliminated on disposal | - |  | (69 | ) | (205 | ) |

| Reclassification/transfer | - |  | - |  | - |  |

| At 30 June 2025 | 43,189 |  | 2,999 |  | 63,831 |  |

| NET BOOK VALUE

| At 30 June 2025 | 40,151 |  | 6,884 |  | 165,092 |  |

| At 30 June 2024 | 56,819 |  | 2,048 |  | 79,511 |  |

| Company

| There were no tangible fixed asset in the company at the Balance Sheet date.

9. | FIXED ASSET INVESTMENTS

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Shares in group undertakings | - |  | - |  | 1,888,513 |  | 1,888,513 |  |

| Other investments not loans | 1,245,052 |  | 722,052 |  | - |  | - |  |

| Loan notes | 7,020,755 |  | 6,428,890 |  | - |  | - |  |

8,265,807 |  | 7,150,942 |  | 1,888,513 |  | 1,888,513 |  |

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Notes to the Consolidated Financial Statements - continued

for the year ended 30 June 2025

9. | FIXED ASSET INVESTMENTS - continued

| Additional information is as follows:

| Group

| Other

| investments

£ |

| COST

| At 1 July 2024 | 922,051 |  |

| Additions | 523,000 |  |

| At 30 June 2025 | 1,445,051 |  |

| PROVISIONS

| At 1 July 2024

| and 30 June 2025 | 199,999 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,245,052 |  |

| At 30 June 2024 | 722,052 |  |

| Company

| Shares in

| group

| undertakings

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 1,888,513 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,888,513 |  |

| At 30 June 2024 | 1,888,513 |  |

| Group

| Loan

| notes

£ |

| At 1 July 2024 | 6,428,890 |  |

| New in year | 1,596,812 |  |

| Repayment in year | (1,004,947 | ) |

| At 30 June 2025 | 7,020,755 |  |

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Notes to the Consolidated Financial Statements - continued

for the year ended 30 June 2025

9. | FIXED ASSET INVESTMENTS - continued

| Group

| At 30 June 2025 the group held shareholdings and/ or interests in the following undertakings:

| Name |  | Country of |  | Class of |  | Percentage |  | Nature of |

|  | incorporation |  | shares |  | held |  | business |

| Held via CHR Estates Limited: |  |

| Rainton 1 LLP |  | UK |  | N/A |  | 25% |  | Property development |

| Held via CHR Capital Limited: |  |

| CFL UK Services Limited |  | UK |  | Ordinary £1 |  | 53% |  | Management consultancy and other business support services |

| Mera IMT Limited |  | UK |  | Ordinary £1 |  | 45% |  | Secured commercial |

|  | Preference |  | 100% |  | lending |

| Held via Rougemont Estates (Thirsk) |  | Limited: |

| Dalton (Thirsk) Limited |  | UK |  | Ordinary £1 |  | 50% |  | Property development |

| Dalton (Thirsk) Limited was dissolved on 17 February 2026.

| On 20 April 2026, a voluntary application was made to strike Rougemont Estates (Thirsk) Limited off the Register.

| Company

| At 30 June 2025 the company held shareholdings in the following subsidiaries, all of which share their registered office with this company.

| Name |  | Country of |  | Class of |  | Percentage |  | Nature of |  |

|  | incorporation |  | shares |  | held |  | business |  |

| CHR Estates Limited |  | UK |  | Ordinary £1 |  | 100% |  | Property development |  |

| CHR Capital Limited |  | UK |  | Ordinary £1 |  | 100% |  | Holding company |  |

| CHR Lendco Limited |  | UK |  | Ordinary £1 |  | 100% |  | Investment in commercial loans |  |

| Held via CHR Estates Limited:

| CHR Developments (Two) Limited |  | UK |  | Ordinary £1 |  | 100% |  | Property development |  |

| CHR Developments (Three) Limited |  | UK |  | Ordinary £1 |  | 100% |  | Property development |  |

| CHR Developments (Four) Limited |  | UK |  | Ordinary £1 |  | 100% |  | Dormant |  |

| Held via CHR Capital Limited:

| Rougemont Estates (Thirsk) Limited |  | UK |  | Ordinary £1 |  | 58.3% |  | Property development |  |

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Notes to the Consolidated Financial Statements - continued

for the year ended 30 June 2025

9. | FIXED ASSET INVESTMENTS - continued

| On 20 April 2026, a voluntary application was made to strike Rougemont Estates (Thirsk) Limited off the Register.

10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Trade debtors | - |  | 47,990 |  | - |  | - |  |

| Amounts owed by group undertakings | - |  | - |  | 16,886 |  | 16,886 |  |

| Amounts owed by participating interests | 451,642 |  | 493,237 |  | 560,804 |  | 560,804 |  |

| Other debtors | 3,852,230 |  | 5,158,853 |  | - |  | - |  |

| Directors' current accounts | 108,552 |  | - |  | - |  | - |  |

| Tax | 12,720 |  | 153 |  | 153 |  | 153 |  |

| VAT | 4,523 |  | - |  | - |  | - |  |

| Called up share capital not paid | 99 |  | 99 |  | 99 |  | 99 |  |

| Prepayments and accrued income | 22,115 |  | 76,823 |  | - |  | - |  |

4,451,881 |  | 5,777,155 |  | 577,942 |  | 577,942 |  |

11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Other loans | 7,454,994 |  | 4,839,994 |  | - |  | - |  |

| Trade creditors | 46,888 |  | 11,802 |  | 6,760 |  | - |  |

| Amounts owed to group undertakings | - |  | - |  | 602,200 |  | 100 |  |

| Amounts owed to participating interests | 728,449 |  | 1,087,007 |  | - |  | - |  |

| Tax | 36,636 |  | 81,834 |  | - |  | - |  |

| Social security and other taxes | 1,280 |  | 1,281 |  | - |  | - |  |

| VAT | - |  | 1,309 |  | - |  | - |  |

| Other creditors | 2,023 |  | 600 |  | - |  | - |  |

| Directors' current accounts | - |  | 390,626 |  | - |  | - |  |

| Accruals and deferred income | 288,583 |  | 188,852 |  | 1,600 |  | - |  |

8,558,853 |  | 6,603,305 |  | 610,560 |  | 100 |  |

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Notes to the Consolidated Financial Statements - continued

for the year ended 30 June 2025

12. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| Group |

2025 | 2024 |

£ | £ |

| Other loans | 525,000 |  | 600,000 |  |

| Other loans - 2-5 years | 500,000 |  | 800,000 |  |

1,025,000 |  | 1,400,000 |  |

| No security has been given in respect of the other loans.

13. | NON-CONTROLLING INTERESTS

|  | 2025 |  | 2024 |

|  | £ |  | £ |

| At 1 July 2024 |  | 1,308 |  | 57 |

| Minority share of profit/ (loss) for period |  | 27,590 |  | 614,241 |

| Dividends paid to non-controlling interest |  | (28,336 | ) | (612,990 |

| At 30 June 2025 |  | 562 |  | 1,308 |

14. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

2025 | 2024 |

£ | £ |

| J R Fletcher OBE

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 310,437 |  | - |  |

| Amounts repaid | (256,161 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 54,276 |  | - |  |

| N Smillie

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 310,437 |  | - |  |

| Amounts repaid | (256,161 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 54,276 |  | - |  |

CHR Group Limited (Registered number: 08576522)

and its subsidiary undertakings

Notes to the Consolidated Financial Statements - continued

for the year ended 30 June 2025

15. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.

| Included within Other loans (falling due within one year) is an amount of £4,469,994 owed to Fletcher-Smillie Investments, a private unlimited company, for which there are no fixed terms of interest or repayment.

| Also included within Other loans (falling due within one year) is an amount of £2,315,000 owed to The Fletcher-Smillie Family Trust, for which there are no fixed terms of interest or repayment.

| The directors have a controlling interest in both entities, as well as being the directors and controlling shareholders of CHR Group Limited.