Company registration number: NI020481
Annual report and audited financial statements
for the year ended 31 December 2025
for
Chester Homes Ltd
Pages for filing with the Registrar
Company registration number: NI020481
Chester Homes Ltd
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 539,003 541,753
Investments 5 100,000 100,000
Investment property 6 50,888 50,888
689,891 692,641
Current assets
Debtors 89,008 91,961
Cash at bank and in hand 3,525 9,704
92,533 101,665
Creditors: amounts falling due within one year
(149,852) (157,217)
Net current liabilities (57,319) (55,552)
Total assets less current liabilities 632,572 637,089
NET ASSETS 632,572 637,089
Capital and reserves
Called up share capital 56,256 56,256
Share premium account 16,878 16,878
Revaluation reserve 293,378 293,378
Profit and loss account 266,060 270,577
TOTAL EQUITY 632,572 637,089
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Company registration number: NI020481
Chester Homes Ltd
Balance sheet - continued
as at 31 December 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 18 June 2026 and signed on its behalf by:
Mr E Coyle, Director
18 June 2026
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Chester Homes Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Chester Homes Ltd is a private company registered in Northern Ireland. Its registered number is NI020481. The company is limited by shares. Its registered office is Guild House, 38a Mallusk Road, Newtownabbey, County Antrim, BT36 4PP.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - 2% straight line
Plant and machinery etc.:
Fixtures & fittings - 10% reducing balance
Motor vehicles -
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
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Chester Homes Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
3 Average number of employees
During the year the average number of employees was Nil (2024 - 40).
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 January 2025 600,000 466,494 1,066,494
At 31 December 2025 600,000 466,494 1,066,494
Depreciation
At 1 January 2025 72,000 452,741 524,741
Charge for year - 2,750 2,750
At 31 December 2025 72,000 455,491 527,491
Net book value
At 31 December 2025 528,000 11,003 539,003
At 31 December 2024 528,000 13,753 541,753
5 Fixed asset investments
Investments other than loans
Other investments other than loans


£
Cost
At 1 January 2025 100,000
At 31 December 2025 100,000
Net book value
At 31 December 2025 100,000
At 31 December 2024 100,000
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Chester Homes Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
6 Investment property
£
Valuation
At 1 January 2025 50,888
At 31 December 2025 50,888
7 Parent - Subsidiary relationship
The ultimate parent undertaking is EJC Propco 1A Ltd. The ultimate controlling party is Mr Edmund Coyle by virtue of his shareholding in the parent company.

8 Disclosure under Section 444(5B) of the Companies Act 2006
The audit report was unqualified. It was provided by Noel Conn and Company and signed by Mr Noel Hugh Conn as Senior Statutory Auditor.
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