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Registered number: 06677744
CHESHIRE HOMES INVESTMENTS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 OCTOBER 2025
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CHESHIRE HOMES INVESTMENTS LIMITED
REGISTERED NUMBER: 06677744
BALANCE SHEET
AS AT 31 OCTOBER 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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CHESHIRE HOMES INVESTMENTS LIMITED
REGISTERED NUMBER: 06677744
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2025
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 3 to 9 form part of these financial statements.
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CHESHIRE HOMES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Cheshire Homes Investments Limited (company number 06677744) is a private company, registered in England and Wales. Its registered office is at Victoria House, 37 Anson Road, Victoria Park, Manchester M14 5DA.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
∙the amount of revenue can be measured reliably;
∙it is probable that the Company will receive the consideration due under the contract;
∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and
∙the costs incurred and the costs to complete the contract can be measured reliably.
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Operating leases: the Company as lessor
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Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term.
Amounts paid and payable as an incentive to sign an operating lease are recognised as a reduction to income over the lease term on a straight-line basis, unless another systematic basis is representative of the time pattern over which the lessor's benefit from the leased asset is diminished.
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CHESHIRE HOMES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
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Operating leases: the Company as lessee
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Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
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L/Term Leasehold Property
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The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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CHESHIRE HOMES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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L/Term Leasehold investment Properties
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CHESHIRE HOMES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
4.Tangible fixed assets (continued)
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The net book value of land and buildings may be further analysed as follows:
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The investment properties were revalued by the director at 31 October 2025 on an open market existing use basis.
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If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
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Accumulated depreciation and impairments
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Amounts owed by group undertakings
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Called up share capital not paid
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CHESHIRE HOMES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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Cash and cash equivalents
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Accruals and deferred income
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Creditors: Amounts falling due after more than one year
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CHESHIRE HOMES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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The bank loan is secured by a first legal charge over the company's investment property and by the personal guarantee of the director.
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Analysis of the maturity of loans is given below:
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Amounts falling due within one year
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Amounts falling due 1-2 years
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Amounts falling due 2-5 years
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Amounts falling due after more than 5 years
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Revaluation reserve
Revaluation reserve represents the value of investment properties in excess of cost price.
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CHESHIRE HOMES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
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Related party transactions
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Included within the profit and loss is a loan written off due from Cheshire Homes (UK) Limited in the amount of £27,867 (2024: £74,976).
Included within the profit and loss is a loan written off due to Cheshire Homes Group Limited in the amount of £5,000 (2024: £5,000).
Included within the profit and loss is a loan written off due to Cheshire Homes Estates Limited in the amount of £0 (2024: £60,000).
Included within the profit and loss is a loan written off due to Mexford 20 Limited in the amount of £0 (2024: £10,000).
Also included within the profit and loss is a management charge and rent paid to Cheshire Homes (UK) Limited in the amount of £2,000 and £1,800 respectively (2024: £5,966 and £1,800).
Also included within the profit and loss is a management charge paid to Cheshire Homes Group Limited in the amount of £5,000 (2024: £5,000).
During the year to 31 October 2024 an investment property was disposed of to CH37 Limited, the sales proceeds of this sale was £1,000,000. An amount of £536,239 remaining representing inter company loan monies and the balance of consideration was written off to profit and loss account.
Included within debtors/creditors due within one year are the following amounts due from/to group undertakings and connected companies. All amounts are interest free and repayable on demand: -
Debtors
Cheshire Homes Residential Limited £15,950 (2024: £40,850).
Cheshire Properties (UK) Limited £200 (2024: £200).
CH47 Limited £1,200 (2024:£0).
Creditors
Cheshire Homes (UK) Limited £2,088 (2024: £1,204).
CH27 Limited £20,000 (2024: £17,000).
CH37 Limited £250 (2024: £Nil).
Cheshire Homes Estates Limited £0 (2024: £0).
CH57 Limited £27,528 (2024: £25,628).
Mexford 20 Limited £142,500 (2024: £0).
CH217 Limited £10,000 (2024:£0)
Cheshire Homes (UK) Limited, CH27 Limited, CH37 Limited, CH57 Limited, Cheshire Homes Residential Limited, Cheshire Homes Estates Limited, Cheshire Homes Properties Limited and Mexford 20 Limited are all fellow subsidiaries of Cheshire Homes Group Limited.
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The company is a wholly owned subsidiary of Cheshire Homes Group Limited. Cheshire Homes Group Limited is wholly controlled by M A Ali.
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