IRIS Accounts Production v26.1.10.61 06038305 director 1.1.25 31.12.25 31.12.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06038305 2024-12-31 06038305 2025-12-31 06038305 2025-01-01 2025-12-31 06038305 2023-12-31 06038305 2024-01-01 2024-12-31 06038305 2024-12-31 06038305 ns15:EnglandWales 2025-01-01 2025-12-31 06038305 ns14:PoundSterling 2025-01-01 2025-12-31 06038305 ns10:Director1 2025-01-01 2025-12-31 06038305 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06038305 ns10:SmallEntities 2025-01-01 2025-12-31 06038305 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06038305 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 06038305 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06038305 ns10:FullAccounts 2025-01-01 2025-12-31 06038305 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 06038305 ns10:RegisteredOffice 2025-01-01 2025-12-31 06038305 ns5:CurrentFinancialInstruments 2025-12-31 06038305 ns5:CurrentFinancialInstruments 2024-12-31 06038305 ns5:ShareCapital 2025-12-31 06038305 ns5:ShareCapital 2024-12-31 06038305 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 06038305 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 06038305 ns5:PlantMachinery 2025-01-01 2025-12-31 06038305 ns5:FurnitureFittings 2025-01-01 2025-12-31 06038305 ns5:ComputerEquipment 2025-01-01 2025-12-31 06038305 ns5:PlantMachinery 2024-12-31 06038305 ns5:FurnitureFittings 2024-12-31 06038305 ns5:ComputerEquipment 2024-12-31 06038305 ns5:PlantMachinery 2025-12-31 06038305 ns5:FurnitureFittings 2025-12-31 06038305 ns5:ComputerEquipment 2025-12-31 06038305 ns5:PlantMachinery 2024-12-31 06038305 ns5:FurnitureFittings 2024-12-31 06038305 ns5:ComputerEquipment 2024-12-31 06038305 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 06038305 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 06038305 ns10:OrdinaryShareClass1 2025-12-31 06038305 ns10:Director1 1 2024-12-31 06038305 ns10:Director1 1 2023-12-31 06038305 ns10:Director1 1 2025-01-01 2025-12-31 06038305 ns10:Director1 1 2024-01-01 2024-12-31 06038305 ns10:Director1 1 2025-12-31 06038305 ns10:Director1 1 2024-12-31

REGISTERED NUMBER: 06038305 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| ANDREW CHAPPELL LIMITED |

| ANDREW CHAPPELL LIMITED (REGISTERED NUMBER: 06038305) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ANDREW CHAPPELL LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | A Chappell

| REGISTERED OFFICE: | 47 Lexington Street

| London

| W1F 9AW

| REGISTERED NUMBER: | 06038305 (England and Wales)

| ACCOUNTANTS: | Barrow LLP

| Rae House

| Dane Street

| Bishops Stortford

| Herts

| CM23 3BT

| ANDREW CHAPPELL LIMITED (REGISTERED NUMBER: 06038305) |

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 2,252 |  | 4,056 |  |

CURRENT ASSETS

Debtors | 6 | 6,171 |  | 8,423 |  |

Cash at bank | 25,201 |  | 24,847 |  |

31,372 |  | 33,270 |  |

CREDITORS

Amounts falling due within one year | 7 | (10,167 | ) | (10,664 | ) |

NET CURRENT ASSETS | 21,205 |  | 22,606 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 23,457 |  | 26,662 |  |

PROVISIONS FOR LIABILITIES | (428 | ) | (1,014 | ) |

NET ASSETS | 23,029 |  | 25,648 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1 |  | 1 |  |

Retained earnings | 23,028 |  | 25,647 |  |

SHAREHOLDERS' FUNDS | 23,029 |  | 25,648 |  |

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

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

| ANDREW CHAPPELL LIMITED (REGISTERED NUMBER: 06038305) |

BALANCE SHEET - continued

31 DECEMBER 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 Profit and Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 July 2026 and were signed by:

A Chappell - Director

| ANDREW CHAPPELL LIMITED (REGISTERED NUMBER: 06038305) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Andrew Chappell 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents net invoiced sales of goods and 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.

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

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 33% on cost

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Other financial instruments are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| 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.

| ANDREW CHAPPELL LIMITED (REGISTERED NUMBER: 06038305) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Deferred tax

| The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred taxation is measured on a non-discounted basis at the average tax rates that would apply when the timing differences are expected to reverse, based on tax rates and laws that have been enacted by the balance sheet date.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 2,969 |  | 3,218 |  | 12,115 |  | 18,302 |  |

| DEPRECIATION

| At 1 January 2025 | 1,475 |  | 3,218 |  | 9,553 |  | 14,246 |  |

| Charge for year | 373 |  | - |  | 1,431 |  | 1,804 |  |

| At 31 December 2025 | 1,848 |  | 3,218 |  | 10,984 |  | 16,050 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,121 |  | - |  | 1,131 |  | 2,252 |  |

| At 31 December 2024 | 1,494 |  | - |  | 2,562 |  | 4,056 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 5,586 |  | 7,380 |  |

| Other debtors | 585 |  | 1,043 |  |

6,171 |  | 8,423 |  |

| ANDREW CHAPPELL LIMITED (REGISTERED NUMBER: 06038305) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 1,210 |  | 3,619 |  |

| Trade creditors | 32 |  | - |  |

| Taxation and social security | 6,887 |  | 6,978 |  |

| Other creditors | 2,038 |  | 67 |  |

10,167 |  | 10,664 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| A Chappell

| Balance outstanding at start of year | (67 | ) | 4,105 |  |

| Amounts advanced | 38,867 |  | 30,628 |  |

| Amounts repaid | (38,908 | ) | (34,800 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (108 | ) | (67 | ) |