REGISTERED NUMBER: 03731210 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CHARING COURT INVESTMENTS LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

1,837,542

1,057,076

1,837,542

1,057,076

CURRENT ASSETS

Debtors

7

35,196

131,038

Cash at bank

1,060,583

1,265,662

1,095,779

1,396,700

CREDITORS

Amounts falling due within one year

8

1,476,813

1,325,353

NET CURRENT (LIABILITIES)/ASSETS

(381,034

)

71,347

TOTAL ASSETS LESS CURRENT LIABILITIES

1,456,508

1,128,423

CREDITORS

Amounts falling due after more than one year

9

-

(28,584

)

PROVISIONS FOR LIABILITIES

11

(34,090

)

(25,462

)

NET ASSETS

1,422,418

1,074,377

CAPITAL AND RESERVES

Called up share capital

12

100

100

Retained earnings

13

1,422,318

1,074,277

SHAREHOLDERS' FUNDS

1,422,418

1,074,377

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by:

C Osman - Director

1.	STATUTORY INFORMATION

Charing Court Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03731210

Registered office:

368 Forest Road

London

E17 5JF

The presentation currency of the financial statements is the Pound Sterling (£).

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 historical cost convention.

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised.

Care related services

Turnover from a contract to provide care related services is recognised in the period in which services are provided on an accruals basis. Turnover recognised is dependent upon the type of care and funding that a resident receives. Any fees invoiced in advance are included within deferred income until the service is completed.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2000, has been amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

Straight line over 50 years

Improvements to property

-

Straight line over 50 years

Fixtures, fittings and equipment

-

25% on reducing balance

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The company continues with the support of Charing Hill Limited (a connected undertaking, the details of which are set out in the Related Party Disclosures) and will not allow any of its creditors to suffer as a result of the Directors' decision to allow the company to continue to trade under the circumstances.

Thus the Directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2024 - 41 ) .

4.	AUDITORS' REMUNERATION

2025

2024

£

£

Fees payable to the Company's auditors for the audit of the Company's financial statements

8,160

7,680

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

9,000

AMORTISATION

At 1 January 2025

and 31 December 2025

9,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

6.	TANGIBLE FIXED ASSETS

Fixtures,

Improvements

fittings

Freehold

to

and

property

property

equipment

Totals

£

£

£

£

COST

At 1 January 2025

534,527

1,027,482

559,714

2,121,723

Additions

-

790,978

64,470

855,448

At 31 December 2025

534,527

1,818,460

624,184

2,977,171

DEPRECIATION

At 1 January 2025

282,283

269,866

512,498

1,064,647

Charge for year

10,691

36,369

27,922

74,982

At 31 December 2025

292,974

306,235

540,420

1,139,629

NET BOOK VALUE

At 31 December 2025

241,553

1,512,225

83,764

1,837,542

At 31 December 2024

252,244

757,616

47,216

1,057,076

Included in the cost of Freehold Property and Improvements are qualifying Plant and Machinery of £125,159 (2024: £125,159) professionally valued in accordance with the Capital Allowances Act 2001.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

32,281

129,184

Other debtors

2,915

1,854

35,196

131,038

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 10)

28,584

49,000

Trade creditors

29,801

12,545

Amounts owed to connected undertakings

1,190,000

1,010,000

Taxation and social security

77,767

103,383

Other creditors

150,661

150,425

1,476,813

1,325,353

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 10)

-

28,584

10.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

28,584

49,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

28,584

The Coronavirus Business Interruption Loan Scheme (CBILS) loan of £28,584 (2024: £77,584) is repayable over the period until June 2026.

The rate of interest payable on the debt is 2.71% per annum over the Bank Base Rate.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

34,090

25,462

Deferred

tax

£

Balance at 1 January 2025

25,462

Charge to Statement of Income and Retained Earnings during year

8,628

Balance at 31 December 2025

34,090

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

13.

RESERVES

Retained

earnings

£

At 1 January 2025

1,074,277

Profit for the year

348,041

At 31 December 2025

1,422,318

14.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Nicholas Jeffrey Klein (Senior Statutory Auditor)

for and on behalf of Klein Evangelou

15.	RELATED PARTY DISCLOSURES

The Company's related parties, the nature of the relationship and the extent of the transactions with them are summarised below:

2025

2024

£

£

Amounts owed to Connected Undertakings

(1,190,000

)

(1,010,000

)

2025

2024

£

£

Management services charged by Connected Undertakings

48,096

48,096

Related Party Relationship:

Connected Undertakings

CHC Assets Ltd

Charing Holdings Limited

Charing Hill Limited

Charing Gardens Limited

Connected Undertakings

A company having the same or predominantly the same shareholders and/or board of directors but which is neither a parent, subsidiary, fellow subsidiary nor associated company.

16.	POST BALANCE SHEET EVENTS

No significant events are noted after the period ended 31 December 2025 to the date of signing this report.

17.	ULTIMATE CONTROLLING PARTY

The controlling party is C Osman.