E. Chapman Limited - Filleted accounts

Registered number

05790337

E. Chapman Limited

Unaudited Filleted Accounts

31 March 2025

E. Chapman Limited
Registered number:		05790337
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		2,608			73

Current assets
Debtors	5	90,732			60,280
Cash at bank and in hand		212,824			337,052
		303,556			397,332

Creditors: amounts falling due within one year	6	(12,561)			(65,228)

Net current assets			290,995			332,104

Total assets less current liabilities			293,603			332,177


Provisions for liabilities			(496)			(14)


Net assets			293,107			332,163

Capital and reserves
Called up share capital			1			1
Profit and loss account			293,106			332,162

Shareholder's funds			293,107			332,163

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




E. Chapman
Director
Approved by the board on 9 December 2025

E. Chapman Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 7 years
	Fixtures, fittings, tools and equipment			over 2-5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets, other than loas to the director, are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Intangible fixed assets							£
	Website:

	Cost
	At 1 April 2024							5,035
	At 31 March 2025							5,035

	Amortisation
	At 1 April 2024							5,035
	At 31 March 2025							5,035

	Net book value
	At 31 March 2025							-

	The website was being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
				Land and buildings		Plant and machinery etc		Total
£					£		£
	Cost
	At 1 April 2024			32,565		8,092		40,657
	Additions			-		3,857		3,857
	Disposals			-		(1,581)		(1,581)
	At 31 March 2025			32,565		10,368		42,933

	Depreciation
	At 1 April 2024			32,565		8,019		40,584
	Charge for the year			-		1,322		1,322
	On disposals			-		(1,581)		(1,581)
	At 31 March 2025			32,565		7,760		40,325

	Net book value
	At 31 March 2025			-		2,608		2,608
	At 31 March 2024			-		73		73


5	Debtors					2025		2024
£							£

	Trade debtors					41,104		55,511
	Other debtors					49,628		4,769
						90,732		60,280


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					12,561		16,519
	Other creditors					-		48,709
						12,561		65,228


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	E. Chapman
	Overdrawn directors' loan account, interest at HMRC rates and repayable on demand	-		46,007		-		46,007

		-		46,007		-		46,007


8	Other information

	E. Chapman Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Clearways
	Colley Way
	Reigate
	Surrey
	RH2 9JH