Chappell Consultancy Limited

Chappell Consultancy Limited
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Chappell Consultancy Limited Accountants' Report For the year ended 31 March 2025
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 March 2025. We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements. On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view. You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited. The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance. .................................................... MBS Accountants Conway House Worcester Street Gloucester GL1 3AJ 17 December 2025 1

Chappell Consultancy Limited
Accountants' Report
For the year ended 31 March 2025

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 March 2025.

We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

....................................................
MBS Accountants
Conway House
Worcester Street
Gloucester
GL1 3AJ
17 December 2025

1

Chappell Consultancy Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	713,567	708,568
		713,567	708,568
Current assets
Debtors: amounts falling due within one year		1,650	64,000
Debtors: amounts falling due after one year		60,000	-
Cash at bank and in hand		21,661	61,918
		83,311	125,918
Creditors: amount falling due within one year		(620,355)	(672,479)
Net current assets		(537,044)	(546,561)

Total assets less current liabilities		176,523	162,007
Provisions for liabilities		(216)	(289)
Net assets		176,307	161,718

Capital and reserves
Called up share capital	4	2	2
Profit and loss account		176,305	161,716
Shareholders' funds		176,307	161,718

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 17 December 2025 and were signed by:

-------------------------------
Janice Chappell
Director

2

Chappell Consultancy Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Chappell Consultancy Limited is a private company, limited by shares, registered in England and Wales, registration number 06274226, registration address Sycamore House, Withington, Cheltenham, Gloucestershire, GL54 4DA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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)

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	0% Reducing Balance
Plant and Machinery	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Computer Equipment	Total
	£	£	£	£
At 01 April 2024	707,167	1,566	5,889	714,622
Additions	5,350	-	-	5,350
Disposals	-	-	-	-
At 31 March 2025	712,517	1,566	5,889	719,972
Depreciation
At 01 April 2024	-	1,548	4,506	6,054
Charge for year	-	5	346	351
On disposals	-	-	-	-
At 31 March 2025	-	1,553	4,852	6,405
Net book values
Closing balance as at 31 March 2025	712,517	13	1,037	713,567
Opening balance as at 01 April 2024	707,167	18	1,383	708,568

4.

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
1 Class A share of £1.00 each	1	1
1 Class B share of £1.00 each	1	1
	2	2

3

Registered Number: 06274226
England and Wales
Abridged Accounts

for the year ended 31 March 2025
for
CHAPPELL CONSULTANCY LIMITED