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Company No: 00207348 (England and Wales)

# J. CHANDLER & COMPANY, LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

J. CHANDLER & COMPANY, LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

J. CHANDLER & COMPANY, LIMITED

## COMPANY INFORMATION

For the financial year ended 31 March 2025
J. CHANDLER & COMPANY, LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 March 2025

DIRECTORS | F M Austin (Resigned 08 February 2025)
| N L Barnard (Appointed 14 March 2025)
| G J Chart
| G Evans
| G R Joyce
| J C Joyce
| D M Moylan
| P F Winckley

REGISTERED OFFICE | New Abbey House
| Fyfield Road
| Weyhill
| Andover
| SP11 8DN
| United Kingdom

COMPANY NUMBER | 00207348 (England and Wales)

ACCOUNTANT | S&W Partners LLP
| 4th Floor Cumberland House
| 15-17 Cumberland Place
| Southampton
| Hampshire
| SO15 2BG

J. CHANDLER & COMPANY, LIMITED

## BALANCE SHEET

As at 31 March 2025
J. CHANDLER & COMPANY, LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 1,140 |  | 1,338
|  | 1,140 |  | 1,338
Current assets |  |  |  |
Stocks |  | 47,153 |  | 62,164
Debtors | 4 | 257,019 |  | 221,194
Cash at bank and in hand |  | 1,492,706 |  | 1,481,522
|  | 1,796,878 |  | 1,764,880
Creditors: amounts falling due within one year | 5 | ( 401,458) |  | ( 372,864)
Net current assets |  | 1,395,420 |  | 1,392,016
Total assets less current liabilities |  | 1,396,560 |  | 1,393,354
Provision for liabilities |  | ( 285) |  | ( 335)
Net assets |  | 1,396,275 |  | 1,393,019
Capital and reserves |  |  |  |
Called-up share capital |  | 2,500 |  | 2,500
Profit and loss account |  | 1,393,775 |  | 1,390,519
Total shareholders' funds |  | 1,396,275 |  | 1,393,019

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of J. Chandler & Company, Limited (registered number: 00207348) were approved and authorised for issue by the Board of Directors on 02 December 2025. They were signed on its behalf by:

J C Joyce Director |

J. CHANDLER & COMPANY, LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
J. CHANDLER & COMPANY, LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

J. Chandler & Company, Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is New Abbey House, Fyfield Road, Weyhill, Andover, SP11 8DN, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of J. Chandler & Company, Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.

##### Going concern

The financial statements have been prepared on a going concern basis.
The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.
When the stage of completion cannot be measured reliably revenue is recognised up to the extent of recoverable expenses and accordingly no profit is recognised.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 7 |  | 7

#### 3. Tangible assets

| Plant and machinery |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2024 | 6,558 |  | 6,558
At 31 March 2025 | 6,558 |  | 6,558
Accumulated depreciation |  |  |
At 01 April 2024 | 5,220 |  | 5,220
Charge for the financial year | 198 |  | 198
At 31 March 2025 | 5,418 |  | 5,418
Net book value |  |  |
At 31 March 2025 | 1,140 |  | 1,140
At 31 March 2024 | 1,338 |  | 1,338

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 215,283 |  | 180,061
Accrued income | 0 |  | 26,007
VAT recoverable | 11,862 |  | 15,126
Other debtors | 29,874 |  | 0
| 257,019 |  | 221,194

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 366,151 |  | 334,831
Accruals | 4,930 |  | 4,745
Taxation and social security | 30,377 |  | 33,288
| 401,458 |  | 372,864

#### 6. Related party transactions

The Company has taken advantage of the exemption in FRS 102 Section 33.1A to not disclose transactions with wholly owned group entities.