REGISTERED NUMBER: 14269938 (England and Wales)

Chapter & Holmes Ltd

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

W A Van Der Eb

REGISTERED OFFICE:

350 Electricity House

Colston Avenue

BRISTOL

BS1 4TB

REGISTERED NUMBER:

14269938 (England and Wales)

ACCOUNTANTS:

Maxwells

Chartered Accountants

4 King Square

Bridgwater

Somerset

TA6 3YF

BANKERS:

Barclays Bank plc

Plymouth 2

Leicester

Leicestershire

LE87 2BB

FIXED ASSETS

Tangible assets

5

50,691

14,852

CURRENT ASSETS

Stocks

1,500

1,200

Debtors

-

389

Cash at bank

24,047

34,004

25,547

35,593

CREDITORS

Amounts falling due within one year

60,686

37,413

NET CURRENT LIABILITIES

(35,139

)

(1,820

)

TOTAL ASSETS LESS CURRENT LIABILITIES

15,552

13,032

PROVISIONS FOR LIABILITIES

8,007

1,247

NET ASSETS

7,545

11,785

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

7,544

11,784

SHAREHOLDERS' FUNDS

7,545

11,785

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 August 2025 and were signed by:

W A Van Der Eb - Director

1.	STATUTORY INFORMATION

Chapter & Holmes Ltd 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 15% on reducing balance

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

20,919

Additions

44,364

At 31 March 2025

65,283

DEPRECIATION

At 1 April 2024

6,067

Charge for year

8,525

At 31 March 2025

14,592

NET BOOK VALUE

At 31 March 2025

50,691

At 31 March 2024

14,852