REGISTERED NUMBER: 09129185 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CHARTERS INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Graham Smith

Mr Mark Graham Smith

REGISTERED OFFICE:

117 Curly Hill

Ilkley

LS29 0DT

REGISTERED NUMBER:

09129185 (England and Wales)

ACCOUNTANTS:

Syers McGill

9 Kerry Street

Horsforth

Leeds

West Yorkshire

LS18 4AW

CURRENT ASSETS

Investments

4

1,045,480

735,265

Cash at bank

47,517

2,541

1,092,997

737,806

CREDITORS

Amounts falling due within one year

5

75,361

42,266

NET CURRENT ASSETS

1,017,636

695,540

TOTAL ASSETS LESS CURRENT LIABILITIES

1,017,636

695,540

CREDITORS

Amounts falling due after more than one year

6

601,390

399,990

NET ASSETS

416,246

295,550

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

416,245

295,549

416,246

295,550

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 17 September 2026 and were signed on its behalf by:

Mr Graham Smith - Director

1.	STATUTORY INFORMATION

Charters Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 represents sales of shares and securities and interest receivable on shares and securities held.

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 balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	CURRENT ASSET INVESTMENTS

31.12.25

31.12.24

£

£

Listed investments

835,620

699,449

Interest in other participating interests

209,860

35,816

1,045,480

735,265

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Tax

74,761

41,666

Accrued expenses

600

600

75,361

42,266

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other loans (see note 7)

601,390

399,990

7.

LOANS

An analysis of the maturity of loans is given below:

31.12.25

31.12.24

£

£

Amounts falling due between one and two years:

Other loans

601,390

399,990

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party are the directors.