Chayton Capital LLP Accounts






Chayton Capital LLP

	Registered No. OC318687
	Information for Filing with the Registrar
		31 March 2026

at	31 March 2026

Registered No.			OC318687	Notes	2026	2025
					£	£
Fixed assets

	Tangible assets			4	52	83


					52	83
Current assets

	Debtors			5	8,729	17,737

	Cash at bank and in hand				54,136	55,410
					62,865	73,147
Creditors: Amounts falling due within one year				6	(6,855)	(16,208)
Net current assets					56,010	56,939
Total assets less current liabilities					56,062	57,022
Creditors: Amounts falling due after more than one year				7	-	(3,333)

Net assets attributable to members					56,062	53,689

Represented by:
	Loans and other debts due to members				6,015	8,765
	Members' other interests
		Members' capital			47,674	47,674

		Other reserves			2,373	(2,750)
					50,047	44,924

					56,062	53,689



These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

For the year ended 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 as applied by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the members on 22 October 2026 and signed on its behalf by:
D. Allen
Designated member
22 October 2026

for the year ended 31 March 2026

General information

Chayton Capital LLP is a limited liability partnership and incorporated in England and Wales.

Its registered number is: OC318687

Its registered office is:

4th Floor

20 St. Andrew Street,

London

EC4A 3AG

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018.

Accounting policies

Turnover

Turnover represents the amounts recoverable for the services provided to clients, being the supply of
investment advisory management services, excluding value added tax, under contractual obligations which are performed gradually over time.

If, at the balance sheet date, completion of contractual obligations is dependent on external factors (and thus outside the control of the Limited Liability Partnership), then revenue is recognised only when the event occurs. In such cases, costs incurred up to the balance sheet date are carried forward as work in progress.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

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

Furniture, fittings and equipment

25% Straight line

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the balance sheet.

Members' Interests

Members' interests are classified as either equity or debt.

Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves.

Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Taxation

Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

3	Employees
		2026	2025
		Number	Number

	The average number of persons employed during the year was:	0	0

4	Tangible fixed assets
		Fixtures, fittings and equipment	Total
		£	£
	Cost
	At 1 April 2025	12,601	12,601




	At 31 March 2026	12,601	12,601
	Depreciation
	At 1 April 2025	12,518	12,518
	Charge for the year	31	31



	At 31 March 2026	12,549	12,549
	Net book values
	At 31 March 2026	52	52
	At 31 March 2025	83	83

5	Debtors
		2026	2025
		£	£
	Trade debtors	4,200	12,300



	Other debtors	341	699
	Prepayments and accrued income	4,188	4,738
		8,729	17,737

6	Creditors:
	amounts falling due within one year
		2026	2025
		£	£
	Bank loans and overdrafts	3,388	10,038


	Trade creditors	246	169

	Other taxes and social security	896	1,514

	Accruals and deferred income	2,325	4,487
		6,855	16,208

7	Creditors:
	amounts falling due after more than one year
		2026	2025
		£	£
	Bank loans and overdrafts	-	3,333






		-	3,333

8	Loans and other debts due to members
		2026	2025
		£	£



	Amounts due to members in respect of profits	6,015	8,765
		6,015	8,765

	Amounts falling due within one year	6,015	-

		6,015	8,765