REGISTERED NUMBER: 05421779 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

JOHN BARTON CHIPPENDALE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mr J B Chippendale

Mrs A Withers

Mrs M Benson

Mrs J M Mangidis

SECRETARY:

Mr J B Chippendale

REGISTERED OFFICE:

95 King Street

Lancaster

Lancashire

LA1 1RH

REGISTERED NUMBER:

05421779 (England and Wales)

ACCOUNTANTS:

Taylor, Robertson & Willett Ltd

95 King Street

Lancaster

Lancashire

LA1 1RH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,942,807

1,905,250

1,942,807

1,905,250

CURRENT ASSETS

Stocks

146,971

134,422

Debtors

6

317,075

251,537

Investments

7

1,500

1,500

Cash at bank and in hand

558,953

707,884

1,024,499

1,095,343

CREDITORS

Amounts falling due within one year

8

657,830

696,603

NET CURRENT ASSETS

366,669

398,740

TOTAL ASSETS LESS CURRENT LIABILITIES

2,309,476

2,303,990

CREDITORS

Amounts falling due after more than one year

9

195,794

420,794

NET ASSETS

2,113,682

1,883,196

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

2,112,682

1,882,196

SHAREHOLDERS' FUNDS

2,113,682

1,883,196

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2025 and were signed on its behalf by:

Mr J B Chippendale - Director

1.	STATUTORY INFORMATION

John Barton Chippendale 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.

Goodwill

Goodwill has been fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property

-

not provided

Plant and machinery

-

at variable rates on reducing balance

Motor vehicles

-

25% 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 Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

7,000

AMORTISATION

At 1 April 2024

and 31 March 2025

7,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

1,790,345

301,266

9,917

2,101,528

Additions

-

58,083

-

58,083

At 31 March 2025

1,790,345

359,349

9,917

2,159,611

DEPRECIATION

At 1 April 2024

-

186,845

9,433

196,278

Charge for year

-

20,405

121

20,526

At 31 March 2025

-

207,250

9,554

216,804

NET BOOK VALUE

At 31 March 2025

1,790,345

152,099

363

1,942,807

At 31 March 2024

1,790,345

114,421

484

1,905,250

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

305,428

240,140

Other debtors

11,647

11,397

317,075

251,537

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

B4RN

1,500

1,500

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

18,690

Trade creditors

(351

)

79,249

Taxation and social security

168,314

142,939

Other creditors

489,867

455,725

657,830

696,603

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

195,794

420,794

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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Our report is prepared solely for the confidential use of the above-named and should not be relied upon by any third party without prior reference to ourselves.

Taylor, Robertson & Willett Ltd

95 King Street

Lancaster

Lancashire

LA1 1RH

24 July 2025