REGISTERED NUMBER: 09098648 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

CHAPMANS OF RYE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K R Chapman

REGISTERED OFFICE:

Unit 1 & 2

Fish Market Building

Rye Harbour

Rye

East Sussex

TN31 7HJ

REGISTERED NUMBER:

09098648 (England and Wales)

ACCOUNTANTS:

Cassidys Chartered Accountants

South Stour Offices

South Stour Road

Mersham

Ashford

Kent

TN25 7HS

FIXED ASSETS

Tangible assets

4

168,058

149,956

CURRENT ASSETS

Stocks

16,500

14,975

Debtors

5

132,674

151,069

Cash at bank and in hand

188,864

82,133

338,038

248,177

CREDITORS

Amounts falling due within one year

6

147,340

146,614

NET CURRENT ASSETS

190,698

101,563

TOTAL ASSETS LESS CURRENT LIABILITIES

358,756

251,519

CREDITORS

Amounts falling due after more than one year

7

-

(6,667

)

PROVISIONS FOR LIABILITIES

8

(33,965

)

(27,578

)

NET ASSETS

324,791

217,274

CAPITAL AND RESERVES

Called up share capital

62

100

Retained earnings

324,729

217,174

SHAREHOLDERS' FUNDS

324,791

217,274

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 director acknowledges his 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 director and authorised for issue on 14 July 2026 and were signed by:

K R Chapman - Director

1.	STATUTORY INFORMATION

Chapmans Of Rye 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 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.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

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.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

40,326

237,915

278,241

Additions

-

58,875

58,875

At 31 October 2025

40,326

296,790

337,116

DEPRECIATION

At 1 November 2024

9,347

118,938

128,285

Charge for year

4,872

35,901

40,773

At 31 October 2025

14,219

154,839

169,058

NET BOOK VALUE

At 31 October 2025

26,107

141,951

168,058

At 31 October 2024

30,979

118,977

149,956

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

72,939

119,828

Other debtors

59,735

31,241

132,674

151,069

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

6,667

10,000

Trade creditors

69,610

60,390

Amounts owed to group undertakings

-

22,821

Taxation and social security

56,708

39,429

Other creditors

14,355

13,974

147,340

146,614

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

6,667

8.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

33,965

27,578

Deferred

tax

£

Balance at 1 November 2024

27,578

Provided during year

6,387

Balance at 31 October 2025

33,965

9.	RELATED PARTY DISCLOSURES

Mr K Chapman - Director

At the balance sheet date the directors loan account was nil (2024 - nil).

10.	ULTIMATE CONTROLLING PARTY

The controlling party is K R Chapman.