REGISTERED NUMBER: 03190606 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

CHAPMAN & MOORE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTORS:

P Bennett

Mrs Z Lineker-Bennett

SECRETARY:

Mrs Z Lineker-Bennett

REGISTERED OFFICE:

Unit 1 Sun Valley Buisness Park

Winnall Close

Winchester

Hampshire

SO23 0LB

REGISTERED NUMBER:

03190606 (England and Wales)

ACCOUNTANTS:

Rothmans LLP

Avebury House

St Peter Street

Winchester

Hampshire

SO23 8BN

CURRENT ASSETS

Stocks

654,218

473,454

Debtors

4

123,891

149,060

Cash at bank

5,846

4,980

783,955

627,494

CREDITORS

Amounts falling due within one year

5

614,377

475,600

NET CURRENT ASSETS

169,578

151,894

TOTAL ASSETS LESS CURRENT LIABILITIES

169,578

151,894

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

169,478

151,794

169,578

151,894

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 30 September 2025 and were signed on its behalf by:

P M Bennett - Director

1.	STATUTORY INFORMATION

Chapman & Moore 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

42,937

80,741

Other debtors

80,954

68,319

123,891

149,060

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

243

Amounts owed to associates

542,058

437,534

Taxation and social security

44,651

23,521

Other creditors

27,668

14,302

614,377

475,600

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2025 and 28 February 2024:

2025

2024

£

£

P M Bennett and Mrs Z Lineker Bennett

Balance outstanding at start of year

35,859

-

Amounts advanced

85,190

43,899

Amounts repaid

(49,956

)

(8,040

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

71,093

35,859

Interest has been included on the loan at the appropriate HMRC rate of interest and the loan repayable on demand.

7.	RELATED PARTY DISCLOSURES

As at the balance sheet date, Chapman and Moore Limited owed Bennett and Baxter Limited £541,545 (2024: £437,021). A company in which Paul Bennett and Zoe Lineker Bennett are directors.

As at the balance sheet date, Chapman and Moore Limited owed Lineker Bennett Limited £513 (2024: £513). A company in which Paul Bennett and Zoe Lineker Bennett are directors.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Chapman & Moore Limited for the year ended 28 February 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Chapman & Moore Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Chapman & Moore Limited and state those matters that we have agreed to state to the Board of Directors of Chapman & Moore Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chapman & Moore Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Chapman & Moore Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Chapman & Moore Limited. You consider that Chapman & Moore Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Chapman & Moore Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothmans LLP

Avebury House

St Peter Street

Winchester

Hampshire

SO23 8BN

4 October 2025