Chattertons Group Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13188560 (England and Wales)

CHATTERTONS GROUP LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

R R Ludlow

E F Conway

REGISTERED OFFICE:

5 South Street

Horncastle

LN9 6DS

REGISTERED NUMBER:

13188560 (England and Wales)

SENIOR STATUTORY AUDITOR:

Tara Bellamy FCA

AUDITORS:

Duncan & Toplis Audit Limited, Statutory Auditor

4 Henley Way

Doddington Road

Lincoln

Lincolnshire

LN6 3QR

FIXED ASSETS

Investments

4

4,906,669

CURRENT ASSETS

Debtors

5

1,857,943

1,960,071

Cash at bank

4,067,772

5,219,252

5,925,715

7,179,323

CREDITORS

Amounts falling due within one year

6

1,637,164

840,675

NET CURRENT ASSETS

4,288,551

6,338,648

TOTAL ASSETS LESS CURRENT LIABILITIES

9,195,220

11,245,317

CAPITAL AND RESERVES

Called up share capital

7

100,000

Other reserves

2,210,392

Retained earnings

6,884,828

8,934,925

SHAREHOLDERS' FUNDS

9,195,220

11,245,317

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 29 October 2026 and were signed on its behalf by:

R R Ludlow - Director

1.	STATUTORY INFORMATION

Chattertons Group 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.	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.

Preparation of consolidated financial statements

The financial statements contain information about Chattertons Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, Chattertons Group Holdings Limited, 5 South Street, Horncastle, LN9 6DS.

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 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.

Turnover and other income

Turnover is measured at the fair value of the consideration received or receivable net of trade discounts. The policies adopted for the recognition of turnover are as follows:

Dividend income is recognised as the company's right to receive payment is established.

Interest receivable is recognised using the effective interest method.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each statement of financial position date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the income statement unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - NIL ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

and 30 April 2026

4,906,669

NET BOOK VALUE

At 30 April 2026

4,906,669

At 30 April 2025

4,906,669

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Amounts owed by group undertakings

1,857,943

1,960,071

Amounts owed by group undertakings that are due within one year are unsecured, repayable on demand and interest free.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Amounts owed to group undertakings

1,620,034

788,000

Taxation and social security

17,130

52,675

1,637,164

840,675

Amounts owed to group undertakings that are due within one year are unsecured, repayable on demand and interest free.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

25,000

Ordinary A

£1

25,000

50,000

75,000

Ordinary B

£1

75,000

50,000

100,000

On 21st May 2025 the company undertook a share capital reorganisation whereby 25,000 A Ordinary shares were reclassified into B Ordinary shares.

The Ordinary A and Ordinary B shares both carry one vote per share each. They both have the right to dividends, vote and participate in capital distributions.They are both non-redeemable.

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Tara Bellamy FCA (Senior Statutory Auditor)

for and on behalf of Duncan & Toplis Audit Limited, Statutory Auditor

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Chattertons Group Holdings Limited.

The ultimate controlling party is R R Ludlow.