IRIS Accounts Production v25.4.12.37 10411379 Board of Directors 1.11.24 31.10.25 31.10.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10411379 2024-10-31 10411379 2025-10-31 10411379 2024-11-01 2025-10-31 10411379 2023-10-31 10411379 2023-11-01 2024-10-31 10411379 2024-10-31 10411379 ns15:EnglandWales 2024-11-01 2025-10-31 10411379 ns14:PoundSterling 2024-11-01 2025-10-31 10411379 ns10:Director1 2024-11-01 2025-10-31 10411379 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10411379 ns10:SmallEntities 2024-11-01 2025-10-31 10411379 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10411379 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 10411379 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10411379 ns10:FullAccounts 2024-11-01 2025-10-31 10411379 ns10:Director2 2024-11-01 2025-10-31 10411379 ns10:RegisteredOffice 2024-11-01 2025-10-31 10411379 ns5:CurrentFinancialInstruments 2025-10-31 10411379 ns5:CurrentFinancialInstruments 2024-10-31 10411379 ns5:Non-currentFinancialInstruments 2025-10-31 10411379 ns5:Non-currentFinancialInstruments 2024-10-31 10411379 ns5:ShareCapital 2025-10-31 10411379 ns5:ShareCapital 2024-10-31 10411379 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 10411379 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 10411379 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-11-01 2025-10-31 10411379 ns5:PlantMachinery 2024-11-01 2025-10-31 10411379 ns5:FurnitureFittings 2024-11-01 2025-10-31 10411379 ns5:MotorVehicles 2024-11-01 2025-10-31 10411379 ns5:ComputerEquipment 2024-11-01 2025-10-31 10411379 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-10-31 10411379 ns5:PlantMachinery 2024-10-31 10411379 ns5:FurnitureFittings 2024-10-31 10411379 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-10-31 10411379 ns5:PlantMachinery 2025-10-31 10411379 ns5:FurnitureFittings 2025-10-31 10411379 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-10-31 10411379 ns5:PlantMachinery 2024-10-31 10411379 ns5:FurnitureFittings 2024-10-31 10411379 ns5:MotorVehicles 2024-10-31 10411379 ns5:ComputerEquipment 2024-10-31 10411379 ns5:MotorVehicles 2025-10-31 10411379 ns5:ComputerEquipment 2025-10-31 10411379 ns5:MotorVehicles 2024-10-31 10411379 ns5:ComputerEquipment 2024-10-31 10411379 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 10411379 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 10411379 ns5:WithinOneYear ns5:HirePurchaseContracts 2025-10-31 10411379 ns5:WithinOneYear ns5:HirePurchaseContracts 2024-10-31 10411379 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-10-31 10411379 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-10-31 10411379 ns5:HirePurchaseContracts 2025-10-31 10411379 ns5:HirePurchaseContracts 2024-10-31 10411379 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-10-31 10411379 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-10-31 10411379 ns5:WithinOneYear 2025-10-31 10411379 ns5:WithinOneYear 2024-10-31 10411379 ns5:BetweenOneFiveYears 2025-10-31 10411379 ns5:BetweenOneFiveYears 2024-10-31 10411379 ns5:AllPeriods 2025-10-31 10411379 ns5:AllPeriods 2024-10-31

REGISTERED NUMBER: 10411379 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

| FOR |

| CHAPTER 72 LTD |

| CHAPTER 72 LTD (REGISTERED NUMBER: 10411379) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| CHAPTER 72 LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | Mr R Eslamieh

| Mrs E Eslamieh

| REGISTERED OFFICE: | 869 High Road

| London

| N12 8QA

| REGISTERED NUMBER: | 10411379 (England and Wales)

| ACCOUNTANTS: | EA

| Chartered Accountants

| 869 High Road

| London

| N12 8QA

| CHAPTER 72 LTD (REGISTERED NUMBER: 10411379) |

STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 64,839 |  | 66,715 |  |

CURRENT ASSETS

Stocks | 5,641 |  | 6,103 |  |

Debtors | 5 | 58,658 |  | 43,799 |  |

Cash at bank | 227,865 |  | 310,870 |  |

292,164 |  | 360,772 |  |

CREDITORS

Amounts falling due within one year | 6 | 196,101 |  | 324,563 |  |

NET CURRENT ASSETS | 96,063 |  | 36,209 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 160,902 |  | 102,924 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (26,031 | ) | - |  |

PROVISIONS FOR LIABILITIES | (13,500 | ) | (12,800 | ) |

NET ASSETS | 121,371 |  | 90,124 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 121,369 |  | 90,122 |  |

121,371 |  | 90,124 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

| CHAPTER 72 LTD (REGISTERED NUMBER: 10411379) |

STATEMENT OF FINANCIAL POSITION - continued

31 OCTOBER 2025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 March 2026 and were signed on its behalf by:

Mrs E Eslamieh - Director

| CHAPTER 72 LTD (REGISTERED NUMBER: 10411379) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Chapter 72 Ltd 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Short leasehold | - | Over the life of the lease

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 20% 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.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in income statement. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in income statement.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| CHAPTER 72 LTD (REGISTERED NUMBER: 10411379) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 24 (2024 - 24 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| Short |  | Plant and |  | and

| leasehold |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 November 2024 | 38,271 |  | 54,128 |  | 51,494 |  |

| Additions | - |  | 1,216 |  | - |  |

| Disposals | - |  | - |  | - |  |

| At 31 October 2025 | 38,271 |  | 55,344 |  | 51,494 |  |

| DEPRECIATION

| At 1 November 2024 | 22,885 |  | 32,466 |  | 37,975 |  |

| Charge for year | 3,827 |  | 5,922 |  | 3,179 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 October 2025 | 26,712 |  | 38,388 |  | 41,154 |  |

| NET BOOK VALUE

| At 31 October 2025 | 11,559 |  | 16,956 |  | 10,340 |  |

| At 31 October 2024 | 15,386 |  | 21,662 |  | 13,519 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024 | 34,279 |  | 2,634 |  | 180,806 |  |

| Additions | 30,374 |  | - |  | 31,590 |  |

| Disposals | (34,279 | ) | - |  | (34,279 | ) |

| At 31 October 2025 | 30,374 |  | 2,634 |  | 178,117 |  |

| DEPRECIATION

| At 1 November 2024 | 20,238 |  | 527 |  | 114,091 |  |

| Charge for year | 8,883 |  | 422 |  | 22,233 |  |

| Eliminated on disposal | (23,046 | ) | - |  | (23,046 | ) |

| At 31 October 2025 | 6,075 |  | 949 |  | 113,278 |  |

| NET BOOK VALUE

| At 31 October 2025 | 24,299 |  | 1,685 |  | 64,839 |  |

| At 31 October 2024 | 14,041 |  | 2,107 |  | 66,715 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 19,484 |  | 1,515 |  |

| Amounts owed by group undertakings | 10,207 |  | 397 |  |

| Other debtors | 28,967 |  | 41,887 |  |

58,658 |  | 43,799 |  |

| CHAPTER 72 LTD (REGISTERED NUMBER: 10411379) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 8) | 4,192 |  | 18,795 |  |

| Trade creditors | 28,874 |  | 29,490 |  |

| Amounts owed to group undertakings | 3,045 |  | 99,603 |  |

| Taxation and social security | 106,436 |  | 102,024 |  |

| Other creditors | 53,554 |  | 74,651 |  |

196,101 |  | 324,563 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 8) | 26,031 |  | - |  |

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Gross obligations repayable:

| Within one year | 5,691 |  | 19,911 |  |

| Between one and five years | 30,529 |  | - |  |

36,220 |  | 19,911 |  |

| Finance charges repayable:

| Within one year | 1,499 |  | 1,116 |  |

| Between one and five years | 4,498 |  | - |  |

5,997 |  | 1,116 |  |

| Net obligations repayable:

| Within one year | 4,192 |  | 18,795 |  |

| Between one and five years | 26,031 |  | - |  |

30,223 |  | 18,795 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 46,916 |  | 82,417 |  |

| Between one and five years | 350,917 |  | 397,833 |  |

397,833 |  | 480,250 |  |

9. | RELATED PARTY DISCLOSURES

| Included within creditors, amounts falling due within one year, is an interest-free amount of £2,167 (2024: £36) due to the directors of the company.