Trust document Chambercombe Trust January 2024 

278794 

Trustees: Angela Powell, Steven Johnson, Julie Mogg 

Chambercombe Trust is a small self financing charity managing Chambercombe Manor and its grounds for the benefit of visitors to the area and the local community. Income was generated from visitors to the Manor and grounds, holiday cottages and rental income from Buzzacott Manor. 

Over the last few years it has become difficult to finance Chambercombe due to the construction of the building, costs of maintenance and compliance with regulations. We therefore had no option but to sell the property, which was a complex process that was completed in December. The trust will continue to operate and manage Buzzacott Manor, maintaining the grounds for wildlife and conservation. We intend to donate money to local charities (as per our constitution) and encourage schools to visit. 



COMPANY REGISTEL4TION NUIVtBER. 03040175
CHAMBERCOMBE TRADt¥G LIMtTED
LTNALTDITED FINILNCIAL STATENIENTS
31 MARCH 2023
DYER & CO
Chartered Accountants
Onega House
112 Main Road
Sidcup
Kent
DA14 61qE

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
COIYTENTS
PAGE
Drectols report
Chartered accountants report to the (lirector on the preparation of the
unauthted stamtory fjnanciai statements
Income statement
Statement of fjnatscial posilion
Notes to the fmanctai statements
The follo)Tring pages do not forni part of the fllkninciai statements
Detaded mcome statement
Notes to the det&kd itkcome statement

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
DIRECTOR'S REPORT
YEAR ENDED 31 MARCH 2023
The dwector presents report and the unaudrted financ￿ statements of the company for the
year ended 31 March 2023.
DIRECTOR
The dwector who served the company dunDg tbe year was as follows".
Mrs A S Powell
DtvtDEF4DS
Any profit the company makes is (kne to the Chambercombe Trust by way of chantable
donation.
SMALL COMPAIYY PROVISIONS
This report has been prep￿ed in accordance the provisions apphcable to companies
ellt￿ed to the small companies exemptso
This report was approved by the board of directors on
beha]f of the board by
and swied on
Mrs A S Powell
Director
Regstered office..
Onega House
112Mam Road
Sidcup
Kent
United KllEdom
DA14 6

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
CHARTERED ACCOUNTAFITS REPORT TO THE DIRECTOR ON TItE
PREPARATION OF THE UNAUDfiED STATUTORY FllYAIYCIAL STAIEMENIS
OF CHAMBERCOMBE TRADING LtWTED
YEAR ENDED 31 MARCH 2(123
order to assist you to your duts.es uoder the CorDpat]ies Act 2006. we have prepared
for your approval the fjnancd staterllents of Chatnbercombe Tracbng Lllnrted for the year
ended 31 M￿ch 2023. wlllch con)ptise the mcome staten￿. statement of fmancial positson
and the related notes from the cornparky's acco* recor& atsd from r&orniation and
explanations you have gven us.
As a pracbsmg member fitTn of tbe Inst￿Jte of Chartered Accoutthts ￿ Fngjand and Wales
OCAEvn. we are subject to its ethical other professional requrements wfrA'ch ￿e detsjled
at wvrw.icaew cotnIe￿rneMber$kn"PIre￿jlattOnS-st3nd￿dS-and-gUjdance
Thi"s report ￿ made solety to the drector of Chambercombe Tra(bng lamtted Jn accordance
with the tern]s of our engagement letter dated 21 Decentser 2022. Our work has been
undertaken solefy to prepare For your approval the financ￿ statements of Chambercornbe
TradNg knllted and state those matters tI￿t we have weed t& state to you in ttrlls report in
aCCord￿ce
ICAEW Teckttucal Rele￿e
07116
as
detajled
vrKw.Icaew. cotnlcompjlatt'on
To the fi￿est extent perniitted by law. we do not accept or
assume responsibAty to anyone other than Chambercombe TTadDE 12mrted and tts dwector
for our work or for thi.s report.
tt is your duty to ensure that Chambercombe Trad￿ IAtYllted has kept adequate accoithig
records and to prepare statutory statements that gtve a true and fajr Flew of the
assets. habth'tses. fmancial position loss of Chambercombe Tra&E Lin)ited. You
consider that Chambercombe Trathg I￿￿￿ed Js exempt frotn the statstory au&"t requrement
for the year.
We have not been instsucted to cany out an audtt or a review of the f￿anCIal statenMts of
Ch&mbercombe Trad￿g Lurllted. For ttll"s reaso￿ we have not venfied the accuracy or
completeness of the accountmg recoids QT r&orn]atson and explajiatsons you have gven to us
and we do not, therefore, express any oprtton on the statutory financ￿ statements .
DYER & CO
Ch&rtered Accountants
Onega House
112 Majn Road
Sidcup
Kent
DA14 61

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
INCOME sTATE￿￿￿T
YEAR ENDED 31 MARCH 2023
2023
2022
Note
TURIYOVER
113.032
127.584
Cost of sales
2,840
GROSS PROFIT
106.655
124.744
AdmJrll.Strat￿e expenses
Other operaknjg income
OPERATING (LoSSI￿ROFI[
138,974
145,255
26,249
5,738
(32.319)
Cpther interest receivable and stt])Jlar Jncome
tnterest payable and Sllndar expenses
61
18
210
(LOSS)nROFIT BEFORE TAXATION
(32.902)
5.546
on Oossyprofit
(LOss)￿RoFIT FOR THE FllYANCIAL YEAR
(32.9
5.546
All the activities of the Co1￿3￿Y are fr¢)m contin￿]g operations.
The company has no other recogrttsed Jtems of Jncome and expenses other than the results for
the year as set out above.
The notes on pages 6 to 12 forni part of these fmancial statements.

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
STATEMENT OF FINANCIAL POSITION
31 MARCH 2023
2023
2022
Note
Debtors
Cash at bamk and in hand
7,962
21.293
8,141
59.079
29,255
67,220
CREDITORS: anwunts fal]ing due iyithin one year
IYET CURREIYT LL4BtLITIES
389.235
384.294
359.980
317.074
TOTAL ASSETS LESS CURRE￿ MABItITIES
(359,980) (317,074)
CREDITORS: aMounts fal]mg due aftermore than one
year
io
15.946
25.950
IYET LLIBtLITIES
(375.926) (343.024)
The statement Of fthancial position
conlmues on the followDg page
The notes on pages 6 to 12 fonn part of these fjnancial statements.

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
SIATEMENT OF FllYANCIAL POSITION I
31 MARCH 2023
2023
2022
Note
CAPITAL AF4D RESERVES
Cajled up share capttal
Profit and loss account
(375.928) (343.026)
SHAREHOLDERS DEFICIT
(375,926) (343.024)
These fjnancial statements have been prepared Jo accordarLce with the prowsions apphcable to
COMp￿￿eS subject tr) the small companies, regllne and th accordance with Sectr'on IA of FRS
102 'The Financial Reportttjg Standard apphcable ta the UK and Repubbc of Ireland,
For the year endmg 31 March 2023 the company was entsded to exerr￿￿"0n from audtt under
sectton 477 of the Cornparnes Act 2006 relatrjg to smajl compaJ)ies .
Director's re5ponsibth"ttes'.
The members have not iequred the company to obtsllL an audrt ofrts &wicial statements
for the year in questton n accordance T￿th sectson 476.
The drector acknowledges hs responnbthts.es for complymg wrth the reqwements of
the Act wrth respect to accoitsikng recor& attd the preparation of kncial statements .
These financial statements were approved by the board of drectors and authoiised for issue
. and are signed on behalE of the board by.
Mrs A S Powell
Director
Company regstratton number .' 03040275
The notes on pages 6 to 12 forni part of these fmancial statements.

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
NOIES TO THE FINANCIAL sTATE￿IENTs
YEAR ENDED 31 MARCH 2023
GEFIERAL D4FORNIATION
The company Js a pnvate company hrnrted by shares. retsered In England and Wales.
The address of the regstered office is Onega House. 112 Mam Road. Sidcup. Kent.
DA14 6NE, Unrted kngdom .
ACCOUNTING POLICIES
Basis of preparation
The 6t)ancial statements have been prepared on the lllstoncai cost basts. as modthed by
the revaluatton of certain financial assets aad knabJ]th'es
and tovestment properties
measured at fair value ttrough profit orloss.
The 6nancial statements are prepared m steth& which is the fijncts.onal currency of the
entsty
Judgements and key s0￿ceS of estimation wicertainty
The preparats.on of the fInallC￿ statements requres management to make judgements,
esi]mates and assumptsons that 3ffect the amout)ts reported These estjmates
judgements are contjnually rewewed and are based on expenence and other Eactors,
inciudttjg expectatsons of events that are beheved to be reasonable under the
cjrcumstances.
Revenue recognition
Turnover is measured at the fatr vakn of the consideration received or receivable for
goods supphed and seDnces iendered, net of d￿CoUntS and Value Added Tax.
Revenue from the sale of goods is recogllsed TAthen the swllficant risks and rewards of
ownerskllp have tra￿ferred to the buyer (usuajly on despatch of the goods). the amount
of revenue can be measured rehably. it is probable tlrt the associated econon)ic benefits
WAI flow to tbe enbty. and the costs ncurred or to be ￿￿U[red In respect of the
transactsons can be measured rehably.
IThtan￿1e assds
JntaD8ble assets are mthally recorded at co¢ and are subsequently stated at cost less any
accumulated amortisalion and Jmpajnnent losses.
Any JntangLble assets camed at
revajued amounts. recorded at the far v3h)e at the date of revajuation. as determined
by reference to an active m&ket. less any subsequent accurllulated amorts"sats"oL and
subsequent accutnulated impamnent losses.

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
NOTES IO THE FINANCIAL STATE1￿￿lIs
YEAR ENDED 31 MARCH 2023
ACCOUNTllYG POLICIES ((•WtiRwl
Intan￿le assets
Int8￿ble assets acqwed as p&t of a busti]ess combination are only recog)ised
separatefy from goodThryll Twhen they anse from cOntrac￿al or other legal nghts. are
separable, the expected fithtye econonttc benefits are probable and the cost or value cart
be me￿Ured rehabfy
Amortisation
Amortisation is calculated so as to write off the cost of ao asset. less its estjmated
residual value. over the usefid hEe of that asset as follows..
Teashop
ICi)/o sttagbt htLe
If there is all inthation that there has been a SI￿￿ficant change tn aM0￿satIon rate.
usefijl ]Jfe or residual vahje of an •le asset. the amotsatson is resised
prospectt'vely to reflect the new estamates.
Tangljie assds
Tanglble assets are llxtsally recorded at cos¢ and subsequendy stated at cost less any
accumulated depreciation and llnpairmerrt losses. Any tangble assets canied at revalued
amounts are recorded at tbe Fa￿ value at the date of revaluats.on less any subsequent
accumulated dePre￿￿"On and subsequent accumulated llnparment losses.
An increase in the carrylljg amount of an asset as a result of a revthation. is recogmsed
Jn other ComprehenS￿e mcome and accumulated n eqwty, except to the extent it
reverses a revaluatton decrease of the same asset previously recogmsed in profit or loss.
A decrease m the Calryll￿ amouDt of an asset as a result OE Tevaluats"otL is iecogmsed In
other comprehensive income to the extent of any previously recogmsed revaluation
increase accumulatrd in eqwty in respect of that asset Where a revaluth.on decrease
exceeds the accumulated revaluation gatns accumuknd iti equity in respect of that asset.
the excess shall be recogDLqed m profft orloss.
Depreciation
Depreciation is cakulated so as to write the cost or valuatson of an asset. less its
re￿dUal value. over the usefjjl economic ]Jfe of that asset as follows."
and fitt￿g$
Equipment
25Yo stra1￿t lffte
strajgtrtt Ill

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
NOTES IO THE FINANCIAL STATE1￿￿lIs
YEAR ENDED 31 MARCH 2023
ACCOUNTllYG POLICIES ((•WtiRwl
IMpa]rn￿lt of r￿ed assets
A review for inth'cators of impainnent ts carried out at each repotting date. with the
recoverable amount bell￿ estjmated T&here such nth"catoTs c￿st. Ivhere the canyll
value exceeds the recoverable artsount. the asset ts llnpajred accor&ngfy. Pfior
llTwairnents ajso reviewed for possibk ievusaj at each reportsng date.
For the purposes of JmpallTuert tests￿ when tt is not POs￿￿1e to esljmate the
recoverable arno￿t of an inthw'dual asset. an esfjmate is made of the recoverable amount
of the cash-generatsng ut]tt to W￿"Ch the asset beloDgs. The cash-generahng ut)rt is the
smallest identtfiable ￿0Up OE assets that includes the asset and generates cash Jnfiows
that largely mdependent of the cash mdows from other assets or groups of assets.
Ftsr Jttoairment testsDg of goodrf the goodwjll acqutred in a busjness combjnation is,
from the acquisth.on date. allocated to each of the cash-generatsng utllts that expected
to benefit from the sYner￿eS of the combjnats.oo llrespectsye of whether other assets or
abjhtrs of the company are assjglled to those urtsts.
Government grants
Government grants are recogmsed at the far value of the asset reCC￿ed or reCe￿able.
Grants are not reco￿ed unbl there is reasonable assurance that the company wll
compfy with the condth.ons attachthg to them atsd the ￿allts wfjl be received.
Government ￿t$ are recowed USll￿ the accnjal model atsd the perforntsnce model.
iTnder the accDJal model. govement relakng to revenue are fecogmsed on a
systemats"c ba￿S over the p*iods m wlll.ch the company Tecogmses the related costs for
wtrll.ch the ￿allt is intended to compensate. Grajts that are receivable as compensation
for expenses or losses alrea&y Incurred or for tbe pury)ose of ￿￿]ng jmmeth.ate fjnancial
support to the enw with no Sjkne rejated costs are recognLsed m income in the period in
W￿"Ch tt becomes receivable.
Grartts relakng to assets are recogllsed in iticome on a systematic basis over the expected
usefijl hfe of the asset. Where p￿ of a grant TelatsDg to an asset is deferred. tt is
recogDised as defured Income and not deducted from the carryjng amount of the asset.
TJnder the perf0m￿lCe mo&1. where the ￿ant does not impose specjfied fjjtt￿e
perforn]ance-related condth.ons on the recjpmt, it ￿ reCog￿sed In Jnc¢)rne TRhen the
ant proceeds are received or receNable. Where the ￿ant does impose speafied fjjtt￿e
perfotTnance-related condth.ons on the TecFient. tt ￿ recogllsed n income onty vihen the
petfomiance-related con&'tt'ons have been met. Where ￿antS received ￿e prior to
sattsfyiDg the revenue recoglltton Crrte￿ they are recO￿5ed as a h"abth"ty.

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
NOTES IO THE FINANCIAL STATE1￿￿lIs
YEAR ENDED 31 MARCH 2023
ACCOUNTllYG POLICIES ((•WtiRwl
Financial Instn￿ents
A fll]ancial asset or a fjnancial habthty is reCO￿Lsed onty when the company becomes a
party to the contracts]al piowLons OE the instiijrnent
Basic fJnaLcd instDJments are trlltsally recogllsed at the tr￿s￿¢tiOn price. unless the
attangement conststtjtes a fmanctt]g transactson. where tt is recogtmsed at the present
value of the 6Jture payments d￿coUnted at a market rate of llrterest for a sjmjlar debt
instnllnent.
Debt mstsijments subsequendy measured at amorttsed cost.
Where mvestments in non-convertsble preference shares atLd non-puttable ordinary
Sh￿e$ or preference shares are publLcty traded or their far vabje can otherwjse be
measured rehably. the Mvestll￿t ts subsequendy measured at Far value VI￿th changes In
vabje recogllsed in profit or loss. All other such investsnents are subsequently
measured at cost less LmpaitTnent
Other fjnancd Instruments, mcbjth￿ denvthes, ate jmts.ally reCo￿lSea at fajr value,
unLess payment for an asset ts deferred beyond nom]aJ business tern]s QT fjnanced at a
rate of mterest that is not a market rate, m wkll.ch case the asset ts measured at the present
value of the Sjttre payments dtscouttted at a market rate of interest for a sjmjlar debt
instnllrtetst.
Other fjnatscjal instDJments are subsequendy theasured at fajr r￿Ue, with w cknEes
recogwsed in profft or Ioss. Twrth the exception of hedgng lnstnune￿S in a acsw)ated
hedgng rel*onsknp
Financd assets that are measured at cost or amotsed cost are reviewed for objectsve
eRdence of Jmpajrynent at the end of each reportsng date. If there is objective evLdence of
JmpainnenL an impajrmertt loss is recogt)Lqed m profit or loss Jmmeth"ately.
For all eq￿ty mstnm]ents regardless OE S￿D￿canCe. and other finanual assets that are
irtdividually swuficant. these ate assessed mdMth￿llY for JmpaJnLerrt. Other fjnancial
assets arc either assessed ￿&.￿dUallY or grouped on the baw of sllrnlar cre&"t nsk
cbaractenstscs.
Any reversals Qf impairment are recogmsed in profit or loss inrnediately. to the extent
that the reversal does not result m a catTyJDg amount of the fjnaaual asset that exceeds
what the canythg amount would have been had the irtipairment not previously been
recogn￿ed.

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
NOTES IO THE FINANCIAL STATE1￿￿lIs
YEAR ENDED 31 MARCH 2023
The average number of persons employed by tbe company the year amounted to 6
(2022. 6)
20
2022
Interest on cash and cash eqU￿alents
61
18
¥TEREST PAYABLE AF4D St￿([LAR EXPENSES
li
2023
2022
Interest on banks loans and overdrafts
210
YTAIYGIBLE ASSETS
Developme
nt costs
Cost
At l April 2012 and 31 March 2023
AmortAsation
At l Apiil 2022 and 31 March 2023
Carrying amount
At 31 March 2023
6.500
6.500
At 31 March 2022
io

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
NOTES IO THE FINANCIAL STATE1￿￿lIs
YEAR ENDED 31 MARCH 2023
TANGIBLE ASSETS
Fjxbres and
fithngs Eqimpment
Total
Cost
At l Apiii 2022 and 31 Marrh 2023
Depreciation
At l Apiil 2022 and 31 Marrh 2023
Carrying amount
At 31 March 2023
3,276
485
3,761
3,276
485
3,761
At 31 March 2022
DEBTORS
2023
2022
Other debtors
7.962
8.141
CREDITORS: amounts falbng due within one year
2023
2022
Badc loans and overdrafts
Co￿ora￿on tax
Other credtors
6,389
2,130
382.846
382.158
389.235
384.294
10. CREDITORS: amounts falling due after more than one year
2023
2022
Bank loans and overdrafis
15.946
25.950
11. GOVERNMEIYT GRANTS
The aMo￿ts recogllsed in the fmancial statements fcpr government grants are as follows..
2013
2022
Recogrnsed m other operatsDg ncome"
Government ￿antS recogknsed drectly in income
26.249
li

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
NOTES IO THE FINANCIAL STATE1￿￿lIs
YEAR ENDED 31 MARCH 2023
12. DIRECTOR'S ADVANCES, CREDrtS ATrID GuARA1￿s
the year the &ector &"d not enter mto any advances, credrts or guarantees v
the company.

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
mANAGE￿￿￿T INFOR￿L￿TIoN
YEAR ENDED 31 MARCH 2023
The follojving pages do not form part of the f￿ancial statements.

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
DETAILED INCON￿ STATEMENT
YEAR ENDED 31 MARCH 2023
2023
2022
TURIYOVER
113.032
127.584
COST OF SALES
Tea shop expenses
2.840
GROSS PROFIT
106,655
124,744
OVERHEADS
AdmJm"stratsve expenses
138.974
145.255
OTHER OPERATING INCOME
26,249
OPERATllYG (IOSSIIPROFrt
(32.319)
5.738
Other interest receivable and sJrnI￿ Jnconie
tnterest payable and Sll￿lar expenses
61
(644)
18
(210)
(LOSS)nROFll BEFORE TAXATION
(32.902)
5.546
14

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
NOTES TO DETAILED ￿[COME sTATE1￿￿￿T
YEAR ENDED 31 MARCH 2023
2023
2022
li
PERSOThL COSIS
WAges and sakn.es
65.324
54.913
ESTAELISHMEIVT EXPEIYSES
Rates and water
L4ght and heat
Insurance
Buddts]g matenals and tradesmen
Waste
5,359
10.234
7.046
24.429
1,257
3,218
10.439
7.073
45.116
1,523
48.325
67.429
GENERAL EXPENSES
Motor expenses
Travel and subsistence
TelephL)ne
Computer consumables
PrintrE. stattonery. postage and a&￿tt$ll)g
Sundry expenses
Laundry
Advertisll]g
Legal and professional fee$
Accountancy fees
928
50
4.207
235
309
30
2.782
861
11,618
2.108
4,052
3.636
43
3.221
7,625
2.160
23.128
20,797
FINANCIAL COSTS
Bank charges
2,197
2,116
138.974
145.255
OTItER OPERATING INCON
Government grant Income
26.249
OTItER INTEREST RECETVABLE AND st￿[[EAR INCOME
li
Tnterest on cash and cash eqwvaients
61
18
INTEREST PAYABLE AND SINItLAR EXPENSES
toterest on batts loans and overdrafts
210

## **Virtual Cabinet Portal Digital Signatures** 

## **Digital Signature Verification** 

You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page: 

https://www.virtualcabinetportal.com/VerifySignedDocument 

## **Signature Dates and Times** 

All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page: 

http://www.virtualcabinetportal.com/WhatIsUTC 

## **Signature 1** 

Signed by Angela Powell using authentication code eXh4L3Q4YzVneUEs at IP address 208.127.199.137, on 2023/12/15 15:07:23 Z. 

Angela Powell's e-mail address is: angela4powell@gmail.com. 



COMPANY REGISTEL4TION NUIVtBER. 03040175
CHAMBERCOMBE TRADt¥G LIMtTED
LTNALTDITED FINILNCIAL STATENIENTS
31 MARCH 2023
DYER & CO
Chartered Accountants
Onega House
112 Main Road
Sidcup
Kent
DA14 61qE

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
COIYTENTS
PAGE
Drectols report
Chartered accountants report to the (lirector on the preparation of the
unauthted stamtory fjnanciai statements
Income statement
Statement of fjnatscial posilion
Notes to the fmanctai statements
The follo)Tring pages do not forni part of the fllkninciai statements
Detaded mcome statement
Notes to the det&kd itkcome statement

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
DIRECTOR'S REPORT
YEAR ENDED 31 MARCH 2023
The dwector presents report and the unaudrted financ￿ statements of the company for the
year ended 31 March 2023.
DIRECTOR
The dwector who served the company dunDg tbe year was as follows".
Mrs A S Powell
DtvtDEF4DS
Any profit the company makes is (kne to the Chambercombe Trust by way of chantable
donation.
SMALL COMPAIYY PROVISIONS
This report has been prep￿ed in accordance the provisions apphcable to companies
ellt￿ed to the small companies exemptso
This report was approved by the board of directors on
beha]f of the board by
and swied on
Mrs A S Powell
Director
Regstered office..
Onega House
112Mam Road
Sidcup
Kent
United KllEdom
DA14 6

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
CHARTERED ACCOUNTAFITS REPORT TO THE DIRECTOR ON TItE
PREPARATION OF THE UNAUDfiED STATUTORY FllYAIYCIAL STAIEMENIS
OF CHAMBERCOMBE TRADING LtWTED
YEAR ENDED 31 MARCH 2(123
order to assist you to your duts.es uoder the CorDpat]ies Act 2006. we have prepared
for your approval the fjnancd staterllents of Chatnbercombe Tracbng Lllnrted for the year
ended 31 M￿ch 2023. wlllch con)ptise the mcome staten￿. statement of fmancial positson
and the related notes from the cornparky's acco* recor& atsd from r&orniation and
explanations you have gven us.
As a pracbsmg member fitTn of tbe Inst￿Jte of Chartered Accoutthts ￿ Fngjand and Wales
OCAEvn. we are subject to its ethical other professional requrements wfrA'ch ￿e detsjled
at wvrw.icaew cotnIe￿rneMber$kn"PIre￿jlattOnS-st3nd￿dS-and-gUjdance
Thi"s report ￿ made solety to the drector of Chambercombe Tra(bng lamtted Jn accordance
with the tern]s of our engagement letter dated 21 Decentser 2022. Our work has been
undertaken solefy to prepare For your approval the financ￿ statements of Chambercornbe
TradNg knllted and state those matters tI￿t we have weed t& state to you in ttrlls report in
aCCord￿ce
ICAEW Teckttucal Rele￿e
07116
as
detajled
vrKw.Icaew. cotnlcompjlatt'on
To the fi￿est extent perniitted by law. we do not accept or
assume responsibAty to anyone other than Chambercombe TTadDE 12mrted and tts dwector
for our work or for thi.s report.
tt is your duty to ensure that Chambercombe Trad￿ IAtYllted has kept adequate accoithig
records and to prepare statutory statements that gtve a true and fajr Flew of the
assets. habth'tses. fmancial position loss of Chambercombe Tra&E Lin)ited. You
consider that Chambercombe Trathg I￿￿￿ed Js exempt frotn the statstory au&"t requrement
for the year.
We have not been instsucted to cany out an audtt or a review of the f￿anCIal statenMts of
Ch&mbercombe Trad￿g Lurllted. For ttll"s reaso￿ we have not venfied the accuracy or
completeness of the accountmg recoids QT r&orn]atson and explajiatsons you have gven to us
and we do not, therefore, express any oprtton on the statutory financ￿ statements .
DYER & CO
Ch&rtered Accountants
Onega House
112 Majn Road
Sidcup
Kent
DA14 61

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
INCOME sTATE￿￿￿T
YEAR ENDED 31 MARCH 2023
2023
2022
Note
TURIYOVER
113.032
127.584
Cost of sales
2,840
GROSS PROFIT
106.655
124.744
AdmJrll.Strat￿e expenses
Other operaknjg income
OPERATING (LoSSI￿ROFI[
138,974
145,255
26,249
5,738
(32.319)
Cpther interest receivable and stt])Jlar Jncome
tnterest payable and Sllndar expenses
61
18
210
(LOSS)nROFIT BEFORE TAXATION
(32.902)
5.546
on Oossyprofit
(LOss)￿RoFIT FOR THE FllYANCIAL YEAR
(32.9
5.546
All the activities of the Co1￿3￿Y are fr¢)m contin￿]g operations.
The company has no other recogrttsed Jtems of Jncome and expenses other than the results for
the year as set out above.
The notes on pages 6 to 12 forni part of these fmancial statements.

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
STATEMENT OF FINANCIAL POSITION
31 MARCH 2023
2023
2022
Note
Debtors
Cash at bamk and in hand
7,962
21.293
8,141
59.079
29,255
67,220
CREDITORS: anwunts fal]ing due iyithin one year
IYET CURREIYT LL4BtLITIES
389.235
384.294
359.980
317.074
TOTAL ASSETS LESS CURRE￿ MABItITIES
(359,980) (317,074)
CREDITORS: aMounts fal]mg due aftermore than one
year
io
15.946
25.950
IYET LLIBtLITIES
(375.926) (343.024)
The statement Of fthancial position
conlmues on the followDg page
The notes on pages 6 to 12 fonn part of these fjnancial statements.

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
SIATEMENT OF FllYANCIAL POSITION I
31 MARCH 2023
2023
2022
Note
CAPITAL AF4D RESERVES
Cajled up share capttal
Profit and loss account
(375.928) (343.026)
SHAREHOLDERS DEFICIT
(375,926) (343.024)
These fjnancial statements have been prepared Jo accordarLce with the prowsions apphcable to
COMp￿￿eS subject tr) the small companies, regllne and th accordance with Sectr'on IA of FRS
102 'The Financial Reportttjg Standard apphcable ta the UK and Repubbc of Ireland,
For the year endmg 31 March 2023 the company was entsded to exerr￿￿"0n from audtt under
sectton 477 of the Cornparnes Act 2006 relatrjg to smajl compaJ)ies .
Director's re5ponsibth"ttes'.
The members have not iequred the company to obtsllL an audrt ofrts &wicial statements
for the year in questton n accordance T￿th sectson 476.
The drector acknowledges hs responnbthts.es for complymg wrth the reqwements of
the Act wrth respect to accoitsikng recor& attd the preparation of kncial statements .
These financial statements were approved by the board of drectors and authoiised for issue
. and are signed on behalE of the board by.
Mrs A S Powell
Director
Company regstratton number .' 03040275
The notes on pages 6 to 12 forni part of these fmancial statements.

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
NOIES TO THE FINANCIAL sTATE￿IENTs
YEAR ENDED 31 MARCH 2023
GEFIERAL D4FORNIATION
The company Js a pnvate company hrnrted by shares. retsered In England and Wales.
The address of the regstered office is Onega House. 112 Mam Road. Sidcup. Kent.
DA14 6NE, Unrted kngdom .
ACCOUNTING POLICIES
Basis of preparation
The 6t)ancial statements have been prepared on the lllstoncai cost basts. as modthed by
the revaluatton of certain financial assets aad knabJ]th'es
and tovestment properties
measured at fair value ttrough profit orloss.
The 6nancial statements are prepared m steth& which is the fijncts.onal currency of the
entsty
Judgements and key s0￿ceS of estimation wicertainty
The preparats.on of the fInallC￿ statements requres management to make judgements,
esi]mates and assumptsons that 3ffect the amout)ts reported These estjmates
judgements are contjnually rewewed and are based on expenence and other Eactors,
inciudttjg expectatsons of events that are beheved to be reasonable under the
cjrcumstances.
Revenue recognition
Turnover is measured at the fatr vakn of the consideration received or receivable for
goods supphed and seDnces iendered, net of d￿CoUntS and Value Added Tax.
Revenue from the sale of goods is recogllsed TAthen the swllficant risks and rewards of
ownerskllp have tra￿ferred to the buyer (usuajly on despatch of the goods). the amount
of revenue can be measured rehably. it is probable tlrt the associated econon)ic benefits
WAI flow to tbe enbty. and the costs ncurred or to be ￿￿U[red In respect of the
transactsons can be measured rehably.
IThtan￿1e assds
JntaD8ble assets are mthally recorded at co¢ and are subsequently stated at cost less any
accumulated amortisalion and Jmpajnnent losses.
Any JntangLble assets camed at
revajued amounts. recorded at the far v3h)e at the date of revajuation. as determined
by reference to an active m&ket. less any subsequent accurllulated amorts"sats"oL and
subsequent accutnulated impamnent losses.

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
NOTES IO THE FINANCIAL STATE1￿￿lIs
YEAR ENDED 31 MARCH 2023
ACCOUNTllYG POLICIES ((•WtiRwl
Intan￿le assets
Int8￿ble assets acqwed as p&t of a busti]ess combination are only recog)ised
separatefy from goodThryll Twhen they anse from cOntrac￿al or other legal nghts. are
separable, the expected fithtye econonttc benefits are probable and the cost or value cart
be me￿Ured rehabfy
Amortisation
Amortisation is calculated so as to write off the cost of ao asset. less its estjmated
residual value. over the usefid hEe of that asset as follows..
Teashop
ICi)/o sttagbt htLe
If there is all inthation that there has been a SI￿￿ficant change tn aM0￿satIon rate.
usefijl ]Jfe or residual vahje of an •le asset. the amotsatson is resised
prospectt'vely to reflect the new estamates.
Tangljie assds
Tanglble assets are llxtsally recorded at cos¢ and subsequendy stated at cost less any
accumulated depreciation and llnpairmerrt losses. Any tangble assets canied at revalued
amounts are recorded at tbe Fa￿ value at the date of revaluats.on less any subsequent
accumulated dePre￿￿"On and subsequent accumulated llnparment losses.
An increase in the carrylljg amount of an asset as a result of a revthation. is recogmsed
Jn other ComprehenS￿e mcome and accumulated n eqwty, except to the extent it
reverses a revaluatton decrease of the same asset previously recogmsed in profit or loss.
A decrease m the Calryll￿ amouDt of an asset as a result OE Tevaluats"otL is iecogmsed In
other comprehensive income to the extent of any previously recogmsed revaluation
increase accumulatrd in eqwty in respect of that asset Where a revaluth.on decrease
exceeds the accumulated revaluation gatns accumuknd iti equity in respect of that asset.
the excess shall be recogDLqed m profft orloss.
Depreciation
Depreciation is cakulated so as to write the cost or valuatson of an asset. less its
re￿dUal value. over the usefjjl economic ]Jfe of that asset as follows."
and fitt￿g$
Equipment
25Yo stra1￿t lffte
strajgtrtt Ill

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
NOTES IO THE FINANCIAL STATE1￿￿lIs
YEAR ENDED 31 MARCH 2023
ACCOUNTllYG POLICIES ((•WtiRwl
IMpa]rn￿lt of r￿ed assets
A review for inth'cators of impainnent ts carried out at each repotting date. with the
recoverable amount bell￿ estjmated T&here such nth"catoTs c￿st. Ivhere the canyll
value exceeds the recoverable artsount. the asset ts llnpajred accor&ngfy. Pfior
llTwairnents ajso reviewed for possibk ievusaj at each reportsng date.
For the purposes of JmpallTuert tests￿ when tt is not POs￿￿1e to esljmate the
recoverable arno￿t of an inthw'dual asset. an esfjmate is made of the recoverable amount
of the cash-generatsng ut]tt to W￿"Ch the asset beloDgs. The cash-generahng ut)rt is the
smallest identtfiable ￿0Up OE assets that includes the asset and generates cash Jnfiows
that largely mdependent of the cash mdows from other assets or groups of assets.
Ftsr Jttoairment testsDg of goodrf the goodwjll acqutred in a busjness combjnation is,
from the acquisth.on date. allocated to each of the cash-generatsng utllts that expected
to benefit from the sYner￿eS of the combjnats.oo llrespectsye of whether other assets or
abjhtrs of the company are assjglled to those urtsts.
Government grants
Government grants are recogmsed at the far value of the asset reCC￿ed or reCe￿able.
Grants are not reco￿ed unbl there is reasonable assurance that the company wll
compfy with the condth.ons attachthg to them atsd the ￿allts wfjl be received.
Government ￿t$ are recowed USll￿ the accnjal model atsd the perforntsnce model.
iTnder the accDJal model. govement relakng to revenue are fecogmsed on a
systemats"c ba￿S over the p*iods m wlll.ch the company Tecogmses the related costs for
wtrll.ch the ￿allt is intended to compensate. Grajts that are receivable as compensation
for expenses or losses alrea&y Incurred or for tbe pury)ose of ￿￿]ng jmmeth.ate fjnancial
support to the enw with no Sjkne rejated costs are recognLsed m income in the period in
W￿"Ch tt becomes receivable.
Grartts relakng to assets are recogllsed in iticome on a systematic basis over the expected
usefijl hfe of the asset. Where p￿ of a grant TelatsDg to an asset is deferred. tt is
recogDised as defured Income and not deducted from the carryjng amount of the asset.
TJnder the perf0m￿lCe mo&1. where the ￿ant does not impose specjfied fjjtt￿e
perforn]ance-related condth.ons on the recjpmt, it ￿ reCog￿sed In Jnc¢)rne TRhen the
ant proceeds are received or receNable. Where the ￿ant does impose speafied fjjtt￿e
perfotTnance-related condth.ons on the TecFient. tt ￿ recogllsed n income onty vihen the
petfomiance-related con&'tt'ons have been met. Where ￿antS received ￿e prior to
sattsfyiDg the revenue recoglltton Crrte￿ they are recO￿5ed as a h"abth"ty.

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
NOTES IO THE FINANCIAL STATE1￿￿lIs
YEAR ENDED 31 MARCH 2023
ACCOUNTllYG POLICIES ((•WtiRwl
Financial Instn￿ents
A fll]ancial asset or a fjnancial habthty is reCO￿Lsed onty when the company becomes a
party to the contracts]al piowLons OE the instiijrnent
Basic fJnaLcd instDJments are trlltsally recogllsed at the tr￿s￿¢tiOn price. unless the
attangement conststtjtes a fmanctt]g transactson. where tt is recogtmsed at the present
value of the 6Jture payments d￿coUnted at a market rate of llrterest for a sjmjlar debt
instnllnent.
Debt mstsijments subsequendy measured at amorttsed cost.
Where mvestments in non-convertsble preference shares atLd non-puttable ordinary
Sh￿e$ or preference shares are publLcty traded or their far vabje can otherwjse be
measured rehably. the Mvestll￿t ts subsequendy measured at Far value VI￿th changes In
vabje recogllsed in profit or loss. All other such investsnents are subsequently
measured at cost less LmpaitTnent
Other fjnancd Instruments, mcbjth￿ denvthes, ate jmts.ally reCo￿lSea at fajr value,
unLess payment for an asset ts deferred beyond nom]aJ business tern]s QT fjnanced at a
rate of mterest that is not a market rate, m wkll.ch case the asset ts measured at the present
value of the Sjttre payments dtscouttted at a market rate of interest for a sjmjlar debt
instnllrtetst.
Other fjnatscjal instDJments are subsequendy theasured at fajr r￿Ue, with w cknEes
recogwsed in profft or Ioss. Twrth the exception of hedgng lnstnune￿S in a acsw)ated
hedgng rel*onsknp
Financd assets that are measured at cost or amotsed cost are reviewed for objectsve
eRdence of Jmpajrynent at the end of each reportsng date. If there is objective evLdence of
JmpainnenL an impajrmertt loss is recogt)Lqed m profit or loss Jmmeth"ately.
For all eq￿ty mstnm]ents regardless OE S￿D￿canCe. and other finanual assets that are
irtdividually swuficant. these ate assessed mdMth￿llY for JmpaJnLerrt. Other fjnancial
assets arc either assessed ￿&.￿dUallY or grouped on the baw of sllrnlar cre&"t nsk
cbaractenstscs.
Any reversals Qf impairment are recogmsed in profit or loss inrnediately. to the extent
that the reversal does not result m a catTyJDg amount of the fjnaaual asset that exceeds
what the canythg amount would have been had the irtipairment not previously been
recogn￿ed.

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
NOTES IO THE FINANCIAL STATE1￿￿lIs
YEAR ENDED 31 MARCH 2023
The average number of persons employed by tbe company the year amounted to 6
(2022. 6)
20
2022
Interest on cash and cash eqU￿alents
61
18
¥TEREST PAYABLE AF4D St￿([LAR EXPENSES
li
2023
2022
Interest on banks loans and overdrafts
210
YTAIYGIBLE ASSETS
Developme
nt costs
Cost
At l April 2012 and 31 March 2023
AmortAsation
At l Apiil 2022 and 31 March 2023
Carrying amount
At 31 March 2023
6.500
6.500
At 31 March 2022
io

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
NOTES IO THE FINANCIAL STATE1￿￿lIs
YEAR ENDED 31 MARCH 2023
TANGIBLE ASSETS
Fjxbres and
fithngs Eqimpment
Total
Cost
At l Apiii 2022 and 31 Marrh 2023
Depreciation
At l Apiil 2022 and 31 Marrh 2023
Carrying amount
At 31 March 2023
3,276
485
3,761
3,276
485
3,761
At 31 March 2022
DEBTORS
2023
2022
Other debtors
7.962
8.141
CREDITORS: amounts falbng due within one year
2023
2022
Badc loans and overdrafts
Co￿ora￿on tax
Other credtors
6,389
2,130
382.846
382.158
389.235
384.294
10. CREDITORS: amounts falling due after more than one year
2023
2022
Bank loans and overdrafis
15.946
25.950
11. GOVERNMEIYT GRANTS
The aMo￿ts recogllsed in the fmancial statements fcpr government grants are as follows..
2013
2022
Recogrnsed m other operatsDg ncome"
Government ￿antS recogknsed drectly in income
26.249
li

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
NOTES IO THE FINANCIAL STATE1￿￿lIs
YEAR ENDED 31 MARCH 2023
12. DIRECTOR'S ADVANCES, CREDrtS ATrID GuARA1￿s
the year the &ector &"d not enter mto any advances, credrts or guarantees v
the company.

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
mANAGE￿￿￿T INFOR￿L￿TIoN
YEAR ENDED 31 MARCH 2023
The follojving pages do not form part of the f￿ancial statements.

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
DETAILED INCON￿ STATEMENT
YEAR ENDED 31 MARCH 2023
2023
2022
TURIYOVER
113.032
127.584
COST OF SALES
Tea shop expenses
2.840
GROSS PROFIT
106,655
124,744
OVERHEADS
AdmJm"stratsve expenses
138.974
145.255
OTHER OPERATING INCOME
26,249
OPERATllYG (IOSSIIPROFrt
(32.319)
5.738
Other interest receivable and sJrnI￿ Jnconie
tnterest payable and Sll￿lar expenses
61
(644)
18
(210)
(LOSS)nROFll BEFORE TAXATION
(32.902)
5.546
14

CHA￿[BERCo1￿[BE TIL4DING ￿￿ItTED
NOTES TO DETAILED ￿[COME sTATE1￿￿￿T
YEAR ENDED 31 MARCH 2023
2023
2022
li
PERSOThL COSIS
WAges and sakn.es
65.324
54.913
ESTAELISHMEIVT EXPEIYSES
Rates and water
L4ght and heat
Insurance
Buddts]g matenals and tradesmen
Waste
5,359
10.234
7.046
24.429
1,257
3,218
10.439
7.073
45.116
1,523
48.325
67.429
GENERAL EXPENSES
Motor expenses
Travel and subsistence
TelephL)ne
Computer consumables
PrintrE. stattonery. postage and a&￿tt$ll)g
Sundry expenses
Laundry
Advertisll]g
Legal and professional fee$
Accountancy fees
928
50
4.207
235
309
30
2.782
861
11,618
2.108
4,052
3.636
43
3.221
7,625
2.160
23.128
20,797
FINANCIAL COSTS
Bank charges
2,197
2,116
138.974
145.255
OTItER OPERATING INCON
Government grant Income
26.249
OTItER INTEREST RECETVABLE AND st￿[[EAR INCOME
li
Tnterest on cash and cash eqwvaients
61
18
INTEREST PAYABLE AND SINItLAR EXPENSES
toterest on batts loans and overdrafts
210

## **Virtual Cabinet Portal Digital Signatures** 

## **Digital Signature Verification** 

You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page: 

https://www.virtualcabinetportal.com/VerifySignedDocument 

## **Signature Dates and Times** 

All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page: 

http://www.virtualcabinetportal.com/WhatIsUTC 

## **Signature 1** 

Signed by Angela Powell using authentication code eXh4L3Q4YzVneUEs at IP address 208.127.199.137, on 2023/12/15 15:07:23 Z. 

Angela Powell's e-mail address is: angela4powell@gmail.com.