REGISTERED NUMBER: 10214334 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CHARING INVESTMENTS LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

9,522

7,464

Investments

5

802,390

524,582

Investment property

6

5,100,000

4,510,000

5,911,912

5,042,046

CURRENT ASSETS

Debtors

7

25,651

14,752

Cash at bank

82,546

62,638

108,197

77,390

CREDITORS

Amounts falling due within one year

8

3,136,990

2,611,042

NET CURRENT LIABILITIES

(3,028,793

)

(2,533,652

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,883,119

2,508,394

CREDITORS

Amounts falling due after more than one year

9

(1,006,740

)

(1,545,596

)

PROVISIONS FOR LIABILITIES

(208,039

)

(127,080

)

NET ASSETS

1,668,340

835,718

CAPITAL AND RESERVES

Called up share capital

12

100

100

Other reserves

1,211,356

423,000

Retained earnings

456,884

412,618

SHAREHOLDERS' FUNDS

1,668,340

835,718

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

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 Income Statement 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:

S Osman - Director

1.	STATUTORY INFORMATION

Charing 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:

10214334

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 as modified by the revaluation of certain assets.

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.

Fixtures and fittings

-

25% on reducing balance

Investments in subsidiaries and associates

Subsidiary undertakings

Investments in subsidiary undertakings are stated at cost less any accumulated impairment losses.

Associated undertakings

Investments in associated undertakings are stated at cost less any accumulated impairment losses.

Investment property

Investment properties are properties which are held either to earn rental income or for capital appreciation or for both. Investment properties are recognised initially at cost which includes the purchase cost and any directly attributable expenditure. Subsequent to initial recognition investment properties are held at fair value. Any gains or losses arising from changes in the fair value are recognised in profit or loss in the period that they arise. No depreciation is provided in respect of investment properties applying the fair value model.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Going concern

The company continues with the support of its directors and shareholders which will not allow any of its creditors to suffer as a result of their decision to allow the company to continue to operate.

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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

37,310

Additions

5,232

At 31 December 2025

42,542

DEPRECIATION

At 1 January 2025

29,846

Charge for year

3,174

At 31 December 2025

33,020

NET BOOK VALUE

At 31 December 2025

9,522

At 31 December 2024

7,464

5.	FIXED ASSET INVESTMENTS

2025

2024

£

£

Shares in group undertakings

-

100

Participating interests

100

-

Other investments not loans

802,290

524,482

802,390

524,582

Additional information is as follows:

Shares in

Interest

group

in

undertakings

associate

Totals

£

£

£

COST

At 1 January 2025

100

-

100

Additions

-

100

100

Disposals

(100

)

-

(100

)

At 31 December 2025

-

100

100

NET BOOK VALUE

At 31 December 2025

-

100

100

At 31 December 2024

100

-

100

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Other investments not loans

Brought forward

524,482

292,399

Other investments not loans - Additions

-

138,242

Other investments

Revaluation

277,808

93,841

802,290

524,482

Disposal of investments in group undertaking

On 6 October 2025, the Company disposed of its entire shareholding in Charing Dane (Deal) Ltd. Following the disposal, Charing Dane (Deal) Ltd ceased to be a subsidiary undertaking of the Company.

Acquisition of investment in associate

On 28 January 2025, the Company acquired 50 Ordinary shares and 50 Ordinary A shares in Selsdon Holdings Ltd, representing in aggregate 50% of the issued share capital of that company.

Other investments

The directors have valued other investments at the balance sheet date at their fair value.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

4,510,000

Additions

550,000

Revaluations

40,000

At 31 December 2025

5,100,000

NET BOOK VALUE

At 31 December 2025

5,100,000

At 31 December 2024

4,510,000

The fair value of investment properties have been arrived at on the basis of a valuation carried out at 31 December 2025 by the Directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

Fair value at 31 December 2025 is represented by:

£

Valuation in 2025

5,100,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

11,423

2,088

Amounts owed by group undertakings

-

2,835

Prepayments

14,228

9,829

25,651

14,752

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 10)

26,400

31,650

Trade creditors

31

117

Amounts owed to connected undertakings

2,985,579

2,480,579

Amounts owed to associated undertakings

100

-

Taxation and social security

37,052

19,409

Other creditors

87,828

79,287

3,136,990

2,611,042

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 10)

1,006,740

1,545,596

2025

2024

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

253,700

768,367

Repayable by instalments

Bank loans more 5 yr by instal

662,440

682,879

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

26,400

31,650

Amounts falling due between one and two years:

Bank loans - 1-2 years

22,650

31,650

Amounts falling due between two and five years:

Bank loans - 2-5 years

67,950

62,700

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

253,700

768,367

Repayable by instalments

Bank loans more 5 yr by instal

662,440

682,879

11.	SECURED DEBTS

The bank loans are secured by legal charges over the company's assets.

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

13.	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 C Osman (Director)

-

(4,503

)

Amounts owed to S Osman (Director)

(4,403

)

-

Amounts owed to Connected Undertakings

(2,985,579

)

(2,480,579

)

Amounts owed by Group Undertakings

-

2,835

Amounts owed to Associated Undertakings

(100

)

-

Group Undertakings:

Charing Dane (Deal) Ltd (Until 06/10/2025)

Associated Undertakings:

Selsdon Holdings Ltd (From 28/01/2025)

Connected Undertakings:

Charing Care Limited

Charing Gardens Limited

Charing Holdings Limited

Charing Dane (Deal) Ltd (From 06/10/2025)

Connected Undertakings:

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

14.	ULTIMATE CONTROLLING PARTY

The directors consider that there is no ultimate controlling party.