REGISTERED NUMBER: 05187909 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

A & A CHAPMAN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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

8.	RELATED PARTY DISCLOSURES

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.