Registration number: 04539499

Chattenden Enterprises Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Chattenden Enterprises Ltd

Company Information

Director	Mr Richard Lundbech

Company secretary

Britannia Accountancy & Tax Services Ltd

Registered office

1633 Parkway Whiteley Fareham Hampshire PO15 7AH

Accountants

Britannia Accountancy & Tax Services Ltd 1633 Parkway Whiteley Fareham Hampshire PO15 7AH

Chattenden Enterprises Ltd

(Registration number: 04539499)
Balance Sheet as at 31 March 2026

	Note	2026 £	2024 £
Fixed assets
Intangible assets	4	173,600	198,400
Tangible assets	5	1,412,713	1,362,455
		1,586,313	1,560,855
Current assets
Stocks	6	20,000	-
Debtors	7	210	292,734
Cash at bank and in hand		62,726	14,949
		82,936	307,683
Creditors: Amounts falling due within one year	8	(843,110)	(908,606)
Net current liabilities		(760,174)	(600,923)
Total assets less current liabilities		826,139	959,932
Creditors: Amounts falling due after more than one year	8	(859,854)	(859,854)
Net (liabilities)/assets		(33,715)	100,078
Capital and reserves
Called up share capital	9	2	2
Retained earnings		(33,717)	100,076
Shareholders' (deficit)/funds		(33,715)	100,078

For the financial period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 25 September 2026
 

Chattenden Enterprises Ltd

(Registration number: 04539499)
Balance Sheet as at 31 March 2026

......................................... Mr Richard Lundbech Director

Chattenden Enterprises Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
1633 Parkway
Whiteley
Fareham
Hampshire
PO15 7AH

These financial statements were authorised for issue by the director on 25 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Chattenden Enterprises Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 31 March 2026

Asset class	Depreciation method and rate
Plant and machinery	18% on net book value
Vehicles	18% on net book value
Office equipment	18% on net book value
Furniture and fittings	18% on net book value

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Chattenden Enterprises Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 31 March 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

Chattenden Enterprises Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 31 March 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2024	248,000	248,000
At 31 March 2026	248,000	248,000
Amortisation
At 1 April 2024	49,600	49,600
Amortisation charge	24,800	24,800
At 31 March 2026	74,400	74,400
Carrying amount
At 31 March 2026	173,600	173,600
At 31 March 2024	198,400	198,400

5	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 April 2024	1,362,455	1,362,455
Revaluations	50,258	50,258
At 31 March 2026	1,412,713	1,412,713
Depreciation
Carrying amount
At 31 March 2026	1,412,713	1,412,713
At 31 March 2024	1,362,455	1,362,455

Included within the net book value of land and buildings above is £1,412,713 (2024 - £1,362,455) in respect of freehold land and buildings.
 

6

Stocks

	2026 £	2024 £
Work in progress	20,000	-

Chattenden Enterprises Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 31 March 2026

7

Debtors

Current	2026 £	2024 £
Other debtors	210	292,734
	210	292,734

Chattenden Enterprises Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 31 March 2026

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2024 £
Due within one year
Loans and borrowings	10	843,110	897,877
Accruals and deferred income		-	10,729
		843,110	908,606

Creditors: amounts falling due after more than one year

	Note	2026 £	2024 £
Due after one year
Loans and borrowings	10	859,854	859,854

9	Share capital

Allotted, called up and fully paid shares

	2026		2024
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2

10	Loans and borrowings

Non-current loans and borrowings

	2026 £	2024 £
Bank borrowings	859,854	859,854

Current loans and borrowings

	2026 £	2024 £
Other borrowings	843,110	897,877

11	Related party transactions

Chattenden Enterprises Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 31 March 2026

Director's remuneration

The director's remuneration for the period was as follows:

2026 £

2024 £