Charter-A Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07668809 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Charter-A Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTORS:

M W Benetar

M A Zaiger

REGISTERED OFFICE:

Freedman House

Christopher Wren Yard

117 High Street

Croydon

CR0 1QG

REGISTERED NUMBER:

07668809 (England and Wales)

ACCOUNTANTS:

CWF & Partners Ltd

Chartered Accountants

Freedman House

Christopher Wren Yard

117 High Street

Croydon

Surrey

CR0 1QG

FIXED ASSETS

Intangible assets

5

-

Tangible assets

6

15,251

20,594

Investments

7

1

15,252

20,595

CURRENT ASSETS

Debtors

8

1,922,581

1,182,175

Cash at bank

1,635,149

1,674,425

3,557,730

2,856,600

CREDITORS

Amounts falling due within one year

9

1,855,863

1,125,453

NET CURRENT ASSETS

1,701,867

1,731,147

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,717,119

1,751,742

CAPITAL AND RESERVES

Called up share capital

10

100

Retained earnings

1,717,019

1,751,642

SHAREHOLDERS' FUNDS

1,717,119

1,751,742

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 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 13 October 2026 and were signed on its behalf by:

M W Benetar - Director

1.	STATUTORY INFORMATION

Charter-A Limited 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Charter-A Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of five 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.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 7 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 July 2025

and 30 June 2026

10,000

Amortisation

At 1 July 2025

and 30 June 2026

10,000

Net book value

At 30 June 2026

-

At 30 June 2025

-

6.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

Cost

At 1 July 2025

and 30 June 2026

22,689

36,760

3,420

62,869

Depreciation

At 1 July 2025

22,689

16,944

2,642

42,275

Charge for year

-

4,954

389

5,343

At 30 June 2026

22,689

21,898

3,031

47,618

Net book value

At 30 June 2026

-

14,862

389

15,251

At 30 June 2025

-

19,816

778

20,594

7.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

Cost

At 1 July 2025

and 30 June 2026

1

Net book value

At 30 June 2026

1

At 30 June 2025

1

The company's investments at the Balance sheet date in the share capital of companies include the following:

Charter-A Transport Services Limited

Registered office: United Kingdom

Nature of business: Transport services

%

Class of shares:

holding

Ordinary

100.00

30.6.26

30.6.25

£

Aggregate capital and reserves

24,254

11,422

Profit for the year

432,832

388,729

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Trade debtors

293,966

299,094

Amounts owed by associates

7,080

7,000

Other debtors

1,621,535

876,081

1,922,581

1,182,175

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Amounts owed to group undertakings

169,546

139,642

Taxation and social security

300,217

152,301

Other creditors

1,386,100

833,510

1,855,863

1,125,453

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

100

Ordinary

£1

100

11.	RELATED PARTY DISCLOSURES

For the whole year the company was under the control of M W Benetar and M A Zaiger the directors of the company.

Included within other creditors are interest free loans from the directors M W Benetar and M A Zaiger amounting to £5,893 (2025 - £5,537) and £15,025 (2025 - £18,059) respectively. These loans are repayable on demand.