Chemisphere UK Holdings 2023 Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15332730

Chemisphere UK Holdings 2023 Limited

Filleted Unaudited Financial Statements

31 December 2025

Chemisphere UK Holdings 2023 Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Investments	4		952,411	952,411

Creditors: amounts falling due within one year	5	41,225		41,200
		-------		-------
Net current liabilities			41,225	41,200
			--------	--------
Total assets less current liabilities			911,186	911,211

Creditors: amounts falling due after more than one year	6	80,000	120,000
		--------	--------
Net assets		831,186	791,211
		--------	--------

Capital and reserves

Called up share capital	7	707,696	707,696
Profit and loss account		123,490	83,515
		--------	--------
Shareholders funds		831,186	791,211
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

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.

Directors' responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 27 August 2026 , and are signed on behalf of the board by:

W. Worsley

Director

Company registration number: 15332730

Chemisphere UK Holdings 2023 Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 7-8 Severnside Trading Estate, Textilose Road, Trafford Park, Manchester, M17 1WA.

2. Statement of compliance

The financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102') and Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

In preparing these financial statements the directors have had to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. Estimates and associated assumptions are based on historic experience and various other factors including expectations of future events that are believed to be reasonable under the circumstances, however actual results may differ from these estimates. For this reporting date there are no significant judgements, estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2025 and 31 December 2025	952,411
	--------
Impairment
At 1 January 2025 and 31 December 2025	–
	--------

Carrying amount
At 31 December 2025	952,411
	--------
At 31 December 2024	952,411
	--------

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	41,225	41,200
	-------	-------

6. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	80,000	120,000
	-------	--------

John Taylor holds a fixed and floating charge over all property and undertakings of the company dated 21 December 2023.

7. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary A1 shares of £ 1 each	240,000	240,000	240,000	240,000
Ordinary A2 shares of £ 1 each	184,473	184,473	184,473	184,473
Ordinary A3 shares of £ 1 each	184,473	184,473	184,473	184,473
Ordinary A4 shares of £ 1 each	92,236	92,236	92,236	92,236
Ordinary B1 shares of £ 0.10 each	32,570	3,257	32,570	3,257
Ordinary B2 shares of £0.10 each	32,570	3,257	32,570	3,257
	--------	--------	--------	--------
	766,322	707,696	766,322	707,696
	--------	--------	--------	--------