REGISTERED NUMBER: 08699314 (England and Wales)

CHAYSA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C. H. Lovell

R J Lovell

REGISTERED OFFICE:

43 Glendon Way

Dorridge

Solihull

West Midlands

B93 8SY

REGISTERED NUMBER:

08699314 (England and Wales)

ACCOUNTANTS:

Charles Lovell & Co Limited

Chartered Certified Accountants

and Statutory Auditors

8 Church Green East

Redditch

Worcestershire

B98 8BP

FIXED ASSETS

Tangible assets

4

4,709

3,728

Investment property

5

800,000

800,000

804,709

803,728

CURRENT ASSETS

Debtors

6

118,131

104,130

Cash at bank

98,557

25,270

216,688

129,400

CREDITORS

Amounts falling due within one year

7

285,862

238,571

NET CURRENT LIABILITIES

(69,174

)

(109,171

)

TOTAL ASSETS LESS CURRENT LIABILITIES

735,535

694,557

CREDITORS

Amounts falling due after more than one year

8

-

(10,060

)

PROVISIONS FOR LIABILITIES

(19

)

(19

)

NET ASSETS

735,516

684,478

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

735,416

684,378

SHAREHOLDERS' FUNDS

735,516

684,478

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 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 6 July 2026 and were signed on its behalf by:

C. H. Lovell - Director

1.	STATUTORY INFORMATION

Chaysa 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.

Turnover

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

Tangible fixed assets

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

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 December 2024

9,348

Additions

2,404

Disposals

(2,244

)

At 30 November 2025

9,508

DEPRECIATION

At 1 December 2024

5,620

Charge for year

1,425

Eliminated on disposal

(2,246

)

At 30 November 2025

4,799

NET BOOK VALUE

At 30 November 2025

4,709

At 30 November 2024

3,728

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

800,000

NET BOOK VALUE

At 30 November 2025

800,000

At 30 November 2024

800,000

Fair value at 30 November 2025 is represented by:

£

Valuation in 2015

319,263

Valuation in 2025

(75,209

)

Cost

555,946

800,000

If investment property had not been revalued it would have been included at the following historical cost:

30.11.25

30.11.24

£

£

Cost

555,947

555,947

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

118,131

104,130

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

7,718

6,383

Trade creditors

23,300

27,700

Taxation and social security

23,469

18,219

Other creditors

231,375

186,269

285,862

238,571

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

-

10,060

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Bank loans

7,718

16,443