Company registration number 00604106 (England and Wales)
C.H.L. HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
C.H.L. HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
C.H.L. HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
169,185
Investment property
4
-
0
1,091,218
Investments
5
2,000
2,000
2,000
1,262,403
Current assets
Debtors
6
44,000
6,957
Cash at bank and in hand
-
0
744,150
44,000
751,107
Creditors: amounts falling due within one year
7
(19,511)
(811,192)
Net current assets/(liabilities)
24,489
(60,085)
Net assets
26,489
1,202,318
Capital and reserves
Called up share capital
8
12,870
12,870
Capital redemption reserve
12,863
12,863
Profit and loss reserves
756
1,176,585
Total equity
26,489
1,202,318

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 27 July 2026 and are signed on its behalf by:
Mrs A J Edwards
Director
Company registration number 00604106 (England and Wales)
C.H.L. HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

C.H.L. Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Commercial House, High Street Brockmoor, Brierley Hill, West Midlands, United Kingdom, DY5 3JA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Related party exemption

The company has taken afvantage 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.

1.2
Revenue

Turnover represents net invoiced sales of goods and services, excluding value added tax, and net rents receivable.

Rental income is credited to the profit and loss account as it accrues.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
consists entirely of land, which is, therefore, not depreciated
Plant and equipment
20% on cost
Fixtures and fittings
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

C.H.L. HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

Deferred tax is provided on gains at the rate expected to apply when the property is sold.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
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 of 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

C.H.L. HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

C.H.L. HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
3
3
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2025
155,370
49,342
204,712
Disposals
(155,370)
(49,342)
(204,712)
At 31 March 2026
-
0
-
0
-
0
Depreciation and impairment
At 1 April 2025
-
0
35,527
35,527
Eliminated in respect of disposals
-
0
(35,527)
(35,527)
At 31 March 2026
-
0
-
0
-
0
Carrying amount
At 31 March 2026
-
0
-
0
-
0
At 31 March 2025
155,370
13,815
169,185
4
Investment property
2026
£
Fair value
At 1 April 2025
1,091,219
Disposals
(1,091,219)
At 31 March 2026
-
0
5
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
2,000
2,000
C.H.L. HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
5
Fixed asset investments
(Continued)
- 6 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 April 2025
2,000
Additions
1,246,599
Disposals
(1,246,599)
At 31 March 2026
2,000
Carrying amount
At 31 March 2026
2,000
At 31 March 2025
2,000
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
-
0
6,352
Amounts owed by group undertakings
44,000
-
0
Other debtors
-
0
605
44,000
6,957
7
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
-
0
44,489
Amounts owed to group undertakings
-
0
712,106
Corporation tax
13,775
6,316
Other taxation and social security
2,736
4,582
Other creditors
3,000
43,699
19,511
811,192
8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Authorised
Ordinary shares of £1 each
12,870
12,870
12,870
12,870
Issued and fully paid
Ordinary shares of £1 each
12,870
12,870
12,870
12,870
C.H.L. HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
9
Reserves

In accordance with Financial Reporting Standard 102 Section 1A revaluation reserves relating to investment properties are shown within retained reserves. The amount of £76,761 has now been released to profit and loss reserves on disposal of the properties.

10
Parent company

On the 20th November 2025 the share capital of C.H.L Holdings Limited was acquired via a share for share exchange by Wallows 412 Holdings Limited.

On the 20th November 2025 C.H.L Holdings Limited acquired additional subsidiary companies. All of the freehold properties and investment properties owned by C.H.L Holdings Limited were hived down to the subsidiaries. The consideration for which was the issue of further shares in each of the subsidiary companies.

C.H.L Holdings Limited paid a dividend in specie of £1,246,589 to Wallows 412 Holdings Limited. The dividend was satisfied by the assignment of shares in the subsidiary companies.

Following the reorganisation of the share capital of Wallows 412 Holdings Limited the issued share capital of C.H.L Holdings Limited was transferred to Stour Vale Holdings Limited.

At the 31st March 2026 C.H.L Holdings Limited is a wholly owned subsidiary of Stour Vale Holdings Limited whose registered office is Commerical House, High Street, Brockmoor, Brierley Hill, DY5 3JA.

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