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REGISTERED NUMBER: 05187909 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

A & A CHAPMAN LIMITED

A & A CHAPMAN LIMITED (REGISTERED NUMBER: 05187909)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

A & A CHAPMAN LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | A E Chapman

| B J Chapman

| C A Chapman

| REGISTERED OFFICE: | Unit 7 Quy Court

| Colliers Lane

| Stow-Cum-Quy

| Cambridge

| Cambridgeshire

| CB25 9AU

| REGISTERED NUMBER: | 05187909 (England and Wales)

| ACCOUNTANTS: | Chater Allan LLP

| Chartered Accountants

| 7 Quy Court

| Colliers Lane

| Stow-cum-Quy

| Cambridgeshire

| CB25 9AU

A & A CHAPMAN LIMITED (REGISTERED NUMBER: 05187909)

BALANCE SHEET

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 167,796 |  | 213,095 |  |

CURRENT ASSETS

Stocks | 209,618 |  | 274,802 |  |

Debtors | 5 | 159,344 |  | 153,337 |  |

Cash at bank and in hand | 2,826,864 |  | 2,490,349 |  |

3,195,826 |  | 2,918,488 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,013,291 |  | 896,796 |  |

NET CURRENT ASSETS | 2,182,535 |  | 2,021,692 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,350,331 |  | 2,234,787 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (46,268 | ) | (17,725 | ) |

PROVISIONS FOR LIABILITIES | - |  | (26,000 | ) |

NET ASSETS | 2,304,063 |  | 2,191,062 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Property purchase reserve | 1,657,258 |  | - |  |

Retained earnings | 646,705 |  | 2,190,962 |  |

SHAREHOLDERS' FUNDS | 2,304,063 |  | 2,191,062 |  |

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.

A & A CHAPMAN LIMITED (REGISTERED NUMBER: 05187909)

BALANCE SHEET - 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 15 July 2026 and were signed on its behalf by:

A E Chapman - Director

A & A CHAPMAN LIMITED (REGISTERED NUMBER: 05187909)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| A & A Chapman 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 represents sales of fuel, forecourt shop goods and workshop services, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 25% on cost and 5% on cost

| Stocks

| Stocks of fuel, forecourt shop goods and workshop spares 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 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 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

A & A CHAPMAN LIMITED (REGISTERED NUMBER: 05187909)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Going concern

| The directors have considered the financial position of the company and believe it is well placed to manage its business risks successfully. The directors have considered the impact of COVID-19 and even though there are uncertainties believe there will not be a material adverse impact on the company's ability to continue to trade. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, thus continue to adopt the going concern basis in preparing the financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 26 (2024 - 26 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 November 2024 | 830,746 |  |

| Additions | 62,741 |  |

| Disposals | (55,182 | ) |

| At 31 October 2025 | 838,305 |  |

| DEPRECIATION

| At 1 November 2024 | 617,651 |  |

| Charge for year | 86,887 |  |

| Eliminated on disposal | (34,029 | ) |

| At 31 October 2025 | 670,509 |  |

| NET BOOK VALUE

| At 31 October 2025 | 167,796 |  |

| At 31 October 2024 | 213,095 |  |

A & A CHAPMAN LIMITED (REGISTERED NUMBER: 05187909)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 November 2024 | 113,977 |  |

| Additions | 58,450 |  |

| Disposals | (55,182 | ) |

| At 31 October 2025 | 117,245 |  |

| DEPRECIATION

| At 1 November 2024 | 47,430 |  |

| Charge for year | 22,850 |  |

| Eliminated on disposal | (34,029 | ) |

| At 31 October 2025 | 36,251 |  |

| NET BOOK VALUE

| At 31 October 2025 | 80,994 |  |

| At 31 October 2024 | 66,547 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 100,181 |  | 106,526 |  |

| Other debtors | 59,163 |  | 46,811 |  |

159,344 |  | 153,337 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 26,265 |  | 32,154 |  |

| Trade creditors | 282,042 |  | 356,374 |  |

| Taxation and social security | 414,188 |  | 432,933 |  |

| Other creditors | 290,796 |  | 75,335 |  |

1,013,291 |  | 896,796 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 46,268 |  | 17,725 |  |

A & A CHAPMAN LIMITED (REGISTERED NUMBER: 05187909)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

8. | RELATED PARTY DISCLOSURES

| The company is controlled by Mr A E Chapman.

| During the current year the company had the following related party transactions:-

| Rent of £25,000 (last year £25,000) was paid to Mr A E Chapman for the annual letting of the Duddery Hill site.

9. | PROPERTY PURCHASE RESERVE

| A Property Purchase Reserve has been established to set-aside funds for the future acquisition of trading sites currently being rented.