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Company Registration No. 13291812 (England and Wales)
226 Chillingham Road Ltd Unaudited accounts for the year ended 31 December 2025
226 Chillingham Road Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
226 Chillingham Road Ltd Company Information for the year ended 31 December 2025
Directors
Christopher John Henry Christopher Paton
Company Number
13291812 (England and Wales)
Registered Office
40 Warton Terrace Newcastle Upon Tyne Tyne and Wear NE6 5LS England
Accountants
RAE Business Services (Yorkshire) Limited 167-169 Great Portland Street 5th Floor London W1W 5PF
- 3 -
226 Chillingham Road Ltd Accountants' report
Accountants' report to the board of directors of 226 Chillingham Road Ltd on the preparation of the unaudited statutory accounts for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of 226 Chillingham Road Ltd for the year ended 31 December 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of 226 Chillingham Road Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of 226 Chillingham Road Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 226 Chillingham Road Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that 226 Chillingham Road Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of 226 Chillingham Road Ltd. You consider that 226 Chillingham Road Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of 226 Chillingham Road Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
RAE Business Services (Yorkshire) Limited 167-169 Great Portland Street 5th Floor London W1W 5PF 23 June 2026
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226 Chillingham Road Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
4
1,700,000 
1,832,500 
Current assets
Debtors
5
176,552 
23,948 
Cash at bank and in hand
2,591 
10,271 
179,143 
34,219 
Creditors: amounts falling due within one year
6
(126,429)
(126,429)
Net current assets/(liabilities)
52,714 
(92,210)
Total assets less current liabilities
1,752,714 
1,740,290 
Creditors: amounts falling due after more than one year
7
(1,472,042)
(1,497,570)
Provisions for liabilities
Deferred tax
8
(73,694)
(64,206)
Net assets
206,978 
178,514 
Capital and reserves
Called up share capital
12 
12 
Revaluation reserve
427,094 
402,719 
Profit and loss account
(220,128)
(224,217)
Shareholders' funds
206,978 
178,514 
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by
Christopher John Henry Director Company Registration No. 13291812
- 5 -
226 Chillingham Road Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
226 Chillingham Road Ltd is a private company, limited by shares, registered in England and Wales, registration number 13291812. The registered office is 40 Warton Terrace, Newcastle Upon Tyne, Tyne and Wear, NE6 5LS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Investment property
2025 
£ 
Fair value at 1 January 2025
1,832,500 
Disposals
(165,000)
Net gain from fair value adjustments
32,500 
At 31 December 2025
1,700,000 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
- 
9,928 
Other debtors
- 
14,020 
- 
23,948 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
176,552 
- 
- 6 -
226 Chillingham Road Ltd Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Other creditors
125,709 
125,709 
Accruals
720 
720 
126,429 
126,429 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,120,470 
1,120,470 
Amounts owed to group undertakings and other participating interests
- 
10,450 
Other creditors
350,244 
365,322 
Loans from directors
1,328 
1,328 
1,472,042 
1,497,570 
Included in long term creditors is a bank loan secured on the investment property. A personal guarantee has been provided.
8
Deferred taxation
2025 
2024 
£ 
£ 
Revaluation of investment property
142,364 
134,239 
Tax losses carried forward
(68,670)
(70,033)
73,694 
64,206 
2025 
2024 
£ 
£ 
Provision at start of year
64,206 
83,808 
Charged/(credited) to the profit and loss account
9,488 
(19,602)
Provision at end of year
73,694 
64,206 
9
Transactions with related parties
Included in long term debtors are interest-free loans from related parties of £176,552 (2024 - £13,498). Included in current liabilities is an interest-free, related party loan of £125,709 (2024 - £125,709) Included in long term liabilities are related party loans of £256,322 (2024 - £278,322). No interest was charged in the year (2024 - £22,060).
10
Controlling party
Aspire Group Holdings Ltd Company registration number 11761031 Clavering House, Clavering Place Newcastle upon Tyne Tyne and Wear NE1 3NG England
- 7 -
226 Chillingham Road Ltd Notes to the Accounts for the year ended 31 December 2025
11
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 8 -