2025-03-01 2026-02-28 2026-02-28 false SC551392 CHOK PROPERTIES LIMITED 2026-08-13 false iso4217:GBP xbrli:pure SC551392 2025-02-28 SC551392 2026-02-28 SC551392 2025-03-01 2026-02-28 SC551392 2024-02-29 SC551392 2025-02-28 SC551392 2024-03-01 2025-02-28 SC551392 bus:SmallEntities 2025-03-01 2026-02-28 SC551392 bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 SC551392 bus:FullAccounts 2025-03-01 2026-02-28 SC551392 bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 SC551392 core:WithinOneYear 2026-02-28 SC551392 core:AfterOneYear 2026-02-28 SC551392 core:WithinOneYear 2025-02-28 SC551392 core:AfterOneYear 2025-02-28 SC551392 core:ShareCapital 2026-02-28 SC551392 core:SharePremium 2026-02-28 SC551392 core:RevaluationReserve 2026-02-28 SC551392 core:OtherReservesSubtotal 2026-02-28 SC551392 core:RetainedEarningsAccumulatedLosses 2026-02-28 SC551392 core:ShareCapital 2025-02-28 SC551392 core:SharePremium 2025-02-28 SC551392 core:RevaluationReserve 2025-02-28 SC551392 core:OtherReservesSubtotal 2025-02-28 SC551392 core:RetainedEarningsAccumulatedLosses 2025-02-28 SC551392 core:LandBuildings 2026-02-28 SC551392 core:PlantMachinery 2026-02-28 SC551392 core:Vehicles 2026-02-28 SC551392 core:FurnitureFittings 2026-02-28 SC551392 core:OfficeEquipment 2026-02-28 SC551392 core:NetGoodwill 2026-02-28 SC551392 core:IntangibleAssetsOtherThanGoodwill 2026-02-28 SC551392 core:ListedExchangeTraded 2026-02-28 SC551392 core:UnlistedNon-exchangeTraded 2026-02-28 SC551392 core:LandBuildings 2025-02-28 SC551392 core:PlantMachinery 2025-02-28 SC551392 core:Vehicles 2025-02-28 SC551392 core:FurnitureFittings 2025-02-28 SC551392 core:OfficeEquipment 2025-02-28 SC551392 core:NetGoodwill 2025-02-28 SC551392 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 SC551392 core:ListedExchangeTraded 2025-02-28 SC551392 core:UnlistedNon-exchangeTraded 2025-02-28 SC551392 core:LandBuildings 2025-03-01 2026-02-28 SC551392 core:PlantMachinery 2025-03-01 2026-02-28 SC551392 core:Vehicles 2025-03-01 2026-02-28 SC551392 core:FurnitureFittings 2025-03-01 2026-02-28 SC551392 core:OfficeEquipment 2025-03-01 2026-02-28 SC551392 core:NetGoodwill 2025-03-01 2026-02-28 SC551392 core:IntangibleAssetsOtherThanGoodwill 2025-03-01 2026-02-28 SC551392 core:ListedExchangeTraded 2025-03-01 2026-02-28 SC551392 core:UnlistedNon-exchangeTraded 2025-03-01 2026-02-28 SC551392 core:MoreThanFiveYears 2025-03-01 2026-02-28 SC551392 core:Non-currentFinancialInstruments 2026-02-28 SC551392 core:Non-currentFinancialInstruments 2025-02-28 SC551392 dpl:CostSales 2025-03-01 2026-02-28 SC551392 dpl:DistributionCosts 2025-03-01 2026-02-28 SC551392 core:LandBuildings 2025-03-01 2026-02-28 SC551392 core:PlantMachinery 2025-03-01 2026-02-28 SC551392 core:Vehicles 2025-03-01 2026-02-28 SC551392 core:FurnitureFittings 2025-03-01 2026-02-28 SC551392 core:OfficeEquipment 2025-03-01 2026-02-28 SC551392 dpl:AdministrativeExpenses 2025-03-01 2026-02-28 SC551392 core:NetGoodwill 2025-03-01 2026-02-28 SC551392 core:IntangibleAssetsOtherThanGoodwill 2025-03-01 2026-02-28 SC551392 dpl:GroupUndertakings 2025-03-01 2026-02-28 SC551392 dpl:ParticipatingInterests 2025-03-01 2026-02-28 SC551392 dpl:GroupUndertakings core:ListedExchangeTraded 2025-03-01 2026-02-28 SC551392 core:ListedExchangeTraded 2025-03-01 2026-02-28 SC551392 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-03-01 2026-02-28 SC551392 core:UnlistedNon-exchangeTraded 2025-03-01 2026-02-28 SC551392 dpl:CostSales 2024-03-01 2025-02-28 SC551392 dpl:DistributionCosts 2024-03-01 2025-02-28 SC551392 core:LandBuildings 2024-03-01 2025-02-28 SC551392 core:PlantMachinery 2024-03-01 2025-02-28 SC551392 core:Vehicles 2024-03-01 2025-02-28 SC551392 core:FurnitureFittings 2024-03-01 2025-02-28 SC551392 core:OfficeEquipment 2024-03-01 2025-02-28 SC551392 dpl:AdministrativeExpenses 2024-03-01 2025-02-28 SC551392 core:NetGoodwill 2024-03-01 2025-02-28 SC551392 core:IntangibleAssetsOtherThanGoodwill 2024-03-01 2025-02-28 SC551392 dpl:GroupUndertakings 2024-03-01 2025-02-28 SC551392 dpl:ParticipatingInterests 2024-03-01 2025-02-28 SC551392 dpl:GroupUndertakings core:ListedExchangeTraded 2024-03-01 2025-02-28 SC551392 core:ListedExchangeTraded 2024-03-01 2025-02-28 SC551392 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 SC551392 core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 SC551392 core:NetGoodwill 2026-02-28 SC551392 core:IntangibleAssetsOtherThanGoodwill 2026-02-28 SC551392 core:LandBuildings 2026-02-28 SC551392 core:PlantMachinery 2026-02-28 SC551392 core:Vehicles 2026-02-28 SC551392 core:FurnitureFittings 2026-02-28 SC551392 core:OfficeEquipment 2026-02-28 SC551392 core:AfterOneYear 2026-02-28 SC551392 core:WithinOneYear 2026-02-28 SC551392 core:ListedExchangeTraded 2026-02-28 SC551392 core:UnlistedNon-exchangeTraded 2026-02-28 SC551392 core:ShareCapital 2026-02-28 SC551392 core:SharePremium 2026-02-28 SC551392 core:RevaluationReserve 2026-02-28 SC551392 core:OtherReservesSubtotal 2026-02-28 SC551392 core:RetainedEarningsAccumulatedLosses 2026-02-28 SC551392 core:NetGoodwill 2025-02-28 SC551392 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 SC551392 core:LandBuildings 2025-02-28 SC551392 core:PlantMachinery 2025-02-28 SC551392 core:Vehicles 2025-02-28 SC551392 core:FurnitureFittings 2025-02-28 SC551392 core:OfficeEquipment 2025-02-28 SC551392 core:AfterOneYear 2025-02-28 SC551392 core:WithinOneYear 2025-02-28 SC551392 core:ListedExchangeTraded 2025-02-28 SC551392 core:UnlistedNon-exchangeTraded 2025-02-28 SC551392 core:ShareCapital 2025-02-28 SC551392 core:SharePremium 2025-02-28 SC551392 core:RevaluationReserve 2025-02-28 SC551392 core:OtherReservesSubtotal 2025-02-28 SC551392 core:RetainedEarningsAccumulatedLosses 2025-02-28 SC551392 core:NetGoodwill 2024-02-29 SC551392 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 SC551392 core:LandBuildings 2024-02-29 SC551392 core:PlantMachinery 2024-02-29 SC551392 core:Vehicles 2024-02-29 SC551392 core:FurnitureFittings 2024-02-29 SC551392 core:OfficeEquipment 2024-02-29 SC551392 core:AfterOneYear 2024-02-29 SC551392 core:WithinOneYear 2024-02-29 SC551392 core:ListedExchangeTraded 2024-02-29 SC551392 core:UnlistedNon-exchangeTraded 2024-02-29 SC551392 core:ShareCapital 2024-02-29 SC551392 core:SharePremium 2024-02-29 SC551392 core:RevaluationReserve 2024-02-29 SC551392 core:OtherReservesSubtotal 2024-02-29 SC551392 core:RetainedEarningsAccumulatedLosses 2024-02-29 SC551392 core:AfterOneYear 2025-03-01 2026-02-28 SC551392 core:WithinOneYear 2025-03-01 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:CostValuation 2025-03-01 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-03-01 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-03-01 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-03-01 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-01 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-03-01 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-03-01 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-03-01 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-03-01 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:CostValuation 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-02-28 SC551392 core:Non-currentFinancialInstruments core:CostValuation 2025-02-28 SC551392 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-02-28 SC551392 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-02-28 SC551392 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-02-28 SC551392 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-28 SC551392 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-28 SC551392 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-28 SC551392 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-28 SC551392 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-28 SC551392 bus:Director1 2025-03-01 2026-02-28 SC551392 bus:Director2 2025-03-01 2026-02-28 SC551392 core:FurnitureFittingsToolsEquipment 2025-02-28 SC551392 core:FurnitureFittingsToolsEquipment 2026-02-28 SC551392 core:FurnitureFittingsToolsEquipment 2025-03-01 2026-02-28

CHOK PROPERTIES LIMITED

Registered Number
SC551392
(Scotland)

Unaudited Financial Statements for the Year ended
28 February 2026

CHOK PROPERTIES LIMITED
Company Information
for the year from 1 March 2025 to 28 February 2026

Directors | CHOK, Catherine Isabella Ellen
| CHOK, Herbert Tsu Chiang

Registered Address | 9 Royal Crescent
| Glasgow
| G3 7SP

Registered Number | SC551392 (Scotland)

CHOK PROPERTIES LIMITED
Balance Sheet as at
28 February 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 562 |  |  |  | 1,069
Investment property | 4 |  |  | 160,000 |  |  |  | 160,000
|  |  |  | 160,562 |  |  |  | 161,069
Current assets |  |  |  |  |  |  |  |
Debtors |  | 680 |  |  |  | - |  |
Cash at bank and on hand |  | 275 |  |  |  | 492 |  |
|  | 955 |  |  |  | 492 |  |
Creditors amounts falling due within one year | 5 | (112,827) |  |  |  | (123,875) |  |
Net current assets (liabilities) |  |  |  | (111,872) |  |  |  | (123,383)
Total assets less current liabilities |  |  |  | 48,690 |  |  |  | 37,686
Provisions for liabilities | 6 |  |  | (2,239) |  |  |  | (2,335)
Net assets |  |  |  | 46,451 |  |  |  | 35,351
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Revaluation reserve |  |  |  | 9,088 |  |  |  | 9,088
Profit and loss account |  |  |  | 37,362 |  |  |  | 26,262
Shareholders' funds |  |  |  | 46,451 |  |  |  | 35,351

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 August 2026, and are signed on its behalf by:
CHOK, Herbert Tsu Chiang Director Registered Company No. SC551392

CHOK PROPERTIES LIMITED
Notes to the Financial Statements
for the year ended 28 February 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover represents rental income receivable for the year. Income is recognised based on the rental due for the year.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Fixtures and fittings | 6.66

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 March 25 | 5,234 |  | 5,234
| At 28 February 26 | 5,234 |  | 5,234
| Depreciation and impairment
| At 01 March 25 | 4,165 |  | 4,165
| Charge for year | 507 |  | 507
| At 28 February 26 | 4,672 |  | 4,672
| Net book value
| At 28 February 26 | 562 |  | 562
| At 28 February 25 | 1,069 |  | 1,069

4. | Investment property
--- | ---
| The investment properties were revalued by the directors at the year end. The fair value at the year end represent the original cost of £148,780 and subsequent revaluations totalling £11,220.

|  | £
| Fair value at 01 March 25 | 160,000
| At 28 February 26 | 160,000

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 2,817 |  | 2,301
| Other creditors | 110,010 |  | 121,574
| Total | 112,827 |  | 123,875

| Other creditors includes a directors' loan of £108,013 (2025: £119,577). The loan is subject to interest and repayable on demand.

6. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 2,239 |  | 2,335
| Total | 2,239 |  | 2,335

7. | Related party transactions
--- | ---
| The loan balance due to the directors' amounted to £108,013 (2025: £119,577) at the year end.