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Registration number: 05835113

Chester Rose Financial Planning Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 October 2025

Chester Rose Financial Planning Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 7

Chester Rose Financial Planning Ltd

(Registration number: 05835113)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 7 | 775,500 | 441,400
Cash at bank and in hand |  | 22,700 | 49,800
|  | 798,200 | 491,200
Creditors: Amounts falling due within one year | 8 | (337,800) | (197,600)
Total assets less current liabilities |  | 460,400 | 293,600
Creditors: Amounts falling due after more than one year | 8 | (52,000) | -
Net assets |  | 408,400 | 293,600
Capital and reserves |  |  |
Called up share capital |  | 200,000 | 200,000
Retained earnings |  | 208,400 | 93,600
Shareholders' funds |  | 408,400 | 293,600

For the financial year ending 31 October 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 and 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.

Approved and authorised by the Board on 14 July 2026 and signed on its behalf by:

......................................... Mr Richard Thomas Dunbabin Director

Chester Rose Financial Planning Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 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:
53 Bartholomew Street
Newbury
Berkshire
RG14 5QA

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 for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable.

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.

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
Plant and machinery | 25% straight line
Office equipment | 25% straight line

Chester Rose Financial Planning Ltd

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

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 20% straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Chester Rose Financial Planning Ltd

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

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 34 (2024 - 21).

Chester Rose Financial Planning Ltd

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

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 November 2024 | 90,000 | 90,000
At 31 October 2025 | 90,000 | 90,000
Amortisation
At 1 November 2024 | 90,000 | 90,000
At 31 October 2025 | 90,000 | 90,000
Carrying amount
At 31 October 2025 | - | -

5 | Tangible assets

| Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 November 2024 | 12,500 | 53,100 | 65,600
At 31 October 2025 | 12,500 | 53,100 | 65,600
Depreciation
At 1 November 2024 | 12,500 | 53,100 | 65,600
At 31 October 2025 | 12,500 | 53,100 | 65,600
Carrying amount
At 31 October 2025 | - | - | -

6 | Investments

| 2025 £ | 2024 £

Chester Rose Financial Planning Ltd

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

Subsidiaries | £
Cost or valuation
At 1 November 2024 | 3,100
Provision
Provision | 3,100
Carrying amount
At 31 October 2025 | -

7 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 44,400 | 109,000
Amounts owed by related parties |  | 666,900 | 226,000
Prepayments |  | 64,200 | 48,400
Other debtors |  | - | 58,000
|  | 775,500 | 441,400

Chester Rose Financial Planning Ltd

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

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 32,100 | -
Amounts owed to related parties |  | 14,000 | -
Taxation and social security |  | 111,500 | 38,000
Other creditors |  | 180,200 | 159,600
|  | 337,800 | 197,600

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 52,000 | -

9 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 32,100 | -

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 52,000 | -

10 | Parent and ultimate parent undertaking

The company's immediate parent is Chester Rose Ltd, incorporated in England.