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COMPANY REGISTRATION NUMBER: 13662192

Clyde Chappell & Botham Limited

Filleted Unaudited Financial Statements

30 September 2025

Clyde Chappell & Botham Limited

Financial Statements

Year ended 30 September 2025

Contents | Page

Balance sheet | 1

Notes to the financial statements | 3

Clyde Chappell & Botham Limited

Balance Sheet

30 September 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Intangible assets | 5 | 75,750 | 84,750
Tangible assets | 6 | 3,565 | 3,032
| -------- | --------
| 79,315 | 87,782

Current assets

Debtors | 7 | 91,284 | 81,320
Cash at bank and in hand | 28,501 | 21,368
| --------- | ---------
| 119,785 | 102,688

Creditors: amounts falling due within one year | 8 | 184,507 | 185,075
| --------- | ---------
Net current liabilities | 64,722 | 82,387
| -------- | --------
Total assets less current liabilities | 14,593 | 5,395

Provisions | 763 | 576
| -------- | -------
Net assets | 13,830 | 4,819
| -------- | -------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 13,730 | 4,719
| -------- | -------
Shareholders funds | 13,830 | 4,819
| -------- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the year ending 30 September 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 year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Clyde Chappell & Botham Limited

Balance Sheet (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 16 January 2026 , and are signed on behalf of the board by:

Mr A E Whitmore
Director

Company registration number: 13662192

Clyde Chappell & Botham Limited

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 97-99 Weston Road, Meir, Stoke On Trent, Staffordshire, ST3 6AJ. The company registration number is 13662192 .
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.
Amounts recoverable on contracts
Amounts recoverable on contracts are accounted for as defined in UITF 40 issued by the ASB. It is the company policy to recognise revenue over the time of a contract as it progresses with reference to the value of the work performed and with regard to contractual obligations.
Revenue recognition
Turnover represents amounts chargeable to clients for professional services provided during the year, excluding value added tax. The company recognises revenue when a right to consideration has been obtained through performance under each contract. Consideration accrues as contract activity progresses by reference to the value of the work performed. Turnover includes appropriate amounts in respect of long-term work in progress, to the extent that the outcome of these contracts can be assessed with reasonable certainty. Turnover is not recognised where the right to receive payment is contingent on events outside the control of the business.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 25% reducing balance
| Equipment | - | 33% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The basic financial instruments of the company are as follows: Debtors Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objectives evidence that the asset is impaired. Cash at bank and in hand This comprises cash at bank and in hand. Trade creditors Trade creditors are not interest bearing and are stated at their nominal value.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 10 (2024: 9 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 October 2024 and 30 September 2025 | 90,000
| --------
Amortisation |
At 1 October 2024 | 5,250
Charge for the year | 9,000
| --------
At 30 September 2025 | 14,250
| --------
Carrying amount |
At 30 September 2025 | 75,750
| --------
At 30 September 2024 | 84,750
| --------

6. Tangible assets

| Plant and machinery | Fixtures and fittings | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 October 2024 | 250 | 1,145 | 2,240 | 3,635
Additions | – | 833 | 1,349 | 2,182
| ---- | ------- | ------- | -------
At 30 September 2025 | 250 | 1,978 | 3,589 | 5,817
| ---- | ------- | ------- | -------
Depreciation |  |  |  |
At 1 October 2024 | – | 167 | 436 | 603
Charge for the year | – | 453 | 1,196 | 1,649
| ---- | ------- | ------- | -------
At 30 September 2025 | – | 620 | 1,632 | 2,252
| ---- | ------- | ------- | -------
Carrying amount |  |  |  |
At 30 September 2025 | 250 | 1,358 | 1,957 | 3,565
| ---- | ------- | ------- | -------
At 30 September 2024 | 250 | 978 | 1,804 | 3,032
| ---- | ------- | ------- | -------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 28,255 | 9,879
Prepayments and accrued income | 10,350 | 11,919
Amounts recoverable on contracts | 52,679 | 59,522
| -------- | --------
| 91,284 | 81,320
| -------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 17,990 | 34,810
Trade creditors | 434 | 1,064
Accruals and deferred income | 7,156 | 8,860
Corporation tax | 15,869 | 2,908
Social security and other taxes | 27,403 | 20,222
Other creditors | 115,655 | 117,211
| --------- | ---------
| 184,507 | 185,075
| --------- | ---------

9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 2,654 | 8,852
Later than 1 year and not later than 5 years | 7,890 | 738
| -------- | -------
| 10,544 | 9,590
| -------- | -------