IRIS Accounts Production v26.1.10.61 02847804 Board of Directors 1.8.24 31.7.25 31.7.25 24.7.26 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02847804 2024-07-31 02847804 2025-07-31 02847804 2024-08-01 2025-07-31 02847804 2023-07-31 02847804 2023-08-01 2024-07-31 02847804 2024-07-31 02847804 ns15:EnglandWales 2024-08-01 2025-07-31 02847804 ns14:PoundSterling 2024-08-01 2025-07-31 02847804 ns10:Director1 2024-08-01 2025-07-31 02847804 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 02847804 ns10:SmallEntities 2024-08-01 2025-07-31 02847804 ns10:Audited 2024-08-01 2025-07-31 02847804 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 02847804 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 02847804 ns10:FullAccounts 2024-08-01 2025-07-31 02847804 ns10:Director2 2024-08-01 2025-07-31 02847804 ns10:RegisteredOffice 2024-08-01 2025-07-31 02847804 ns5:CurrentFinancialInstruments 2025-07-31 02847804 ns5:CurrentFinancialInstruments 2024-07-31 02847804 ns5:Non-currentFinancialInstruments 2025-07-31 02847804 ns5:Non-currentFinancialInstruments 2024-07-31 02847804 ns5:ShareCapital 2025-07-31 02847804 ns5:ShareCapital 2024-07-31 02847804 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 02847804 ns5:PlantMachinery 2024-08-01 2025-07-31 02847804 ns5:FurnitureFittings 2024-08-01 2025-07-31 02847804 ns5:MotorVehicles 2024-08-01 2025-07-31 02847804 ns5:PlantMachinery 2024-07-31 02847804 ns5:FurnitureFittings 2024-07-31 02847804 ns5:MotorVehicles 2024-07-31 02847804 ns5:PlantMachinery 2025-07-31 02847804 ns5:FurnitureFittings 2025-07-31 02847804 ns5:MotorVehicles 2025-07-31 02847804 ns5:PlantMachinery 2024-07-31 02847804 ns5:FurnitureFittings 2024-07-31 02847804 ns5:MotorVehicles 2024-07-31 02847804 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-07-31 02847804 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-08-01 2025-07-31 02847804 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-07-31 02847804 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-07-31 02847804 ns5:CostValuation 2024-07-31 02847804 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 02847804 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 02847804 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-07-31 02847804 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-07-31 02847804 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-07-31 02847804 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-07-31 02847804 ns5:HirePurchaseContracts 2025-07-31 02847804 ns5:HirePurchaseContracts 2024-07-31 02847804 ns5:WithinOneYear 2025-07-31 02847804 ns5:WithinOneYear 2024-07-31 02847804 ns5:BetweenOneFiveYears 2025-07-31 02847804 ns5:BetweenOneFiveYears 2024-07-31 02847804 ns5:AllPeriods 2025-07-31 02847804 ns5:AllPeriods 2024-07-31 02847804 ns10:Director1 1 2024-07-31 02847804 ns10:Director1 1 2023-07-31 02847804 ns10:Director1 1 2024-08-01 2025-07-31 02847804 ns10:Director1 1 2023-08-01 2024-07-31 02847804 ns10:Director1 1 2025-07-31 02847804 ns10:Director1 1 2024-07-31 02847804 2 ns10:Director2 2024-07-31 02847804 2 ns10:Director2 2023-07-31 02847804 2 ns10:Director2 2024-08-01 2025-07-31 02847804 2 ns10:Director2 2023-08-01 2024-07-31 02847804 2 ns10:Director2 2025-07-31 02847804 2 ns10:Director2 2024-07-31 02847804 1 2024-08-01 2025-07-31

REGISTERED NUMBER: 02847804 (England and Wales)

Financial Statements for the Year Ended 31 July 2025

for

Chapman Brack (Contractors) Limited

| Chapman Brack (Contractors) Limited (Registered number: 02847804) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chapman Brack (Contractors) Limited |

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | Ms Kay Elizabeth Chapman

| Mr Paolo William Perkins

| REGISTERED OFFICE: | Club Mill Road

| Sheffield

| South Yorkshire

| S6 2FH

| REGISTERED NUMBER: | 02847804 (England and Wales)

| INDEPENDENT AUDITORS: | Landin Wilcock & Co

| Statutory Auditor

| 68 Queen Street

| Sheffield

| South Yorkshire

| S1 1WR

| BANKERS: | Natwest

| PO Box 120

| 42 High Street

| Sheffield

| South Yorkshire

| S1 2GE

| Chapman Brack (Contractors) Limited (Registered number: 02847804) |

Balance Sheet

31 July 2025

| 2025 |  | 2024

| as restated |

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 156,447 |  | 173,240 |  |

Investments | 5 | 1,046 |  | 1,046 |  |

157,493 |  | 174,286 |  |

CURRENT ASSETS

Debtors | 6 | 834,189 |  | 983,089 |  |

Cash at bank and in hand | 1,205,242 |  | 1,291,560 |  |

2,039,431 |  | 2,274,649 |  |

CREDITORS

Amounts falling due within one year | 7 | (242,748 | ) | (421,828 | ) |

NET CURRENT ASSETS | 1,796,683 |  | 1,852,821 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,954,176 |  | 2,027,107 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (2,655 | ) | (7,965 | ) |

NET ASSETS | 1,951,521 |  | 2,019,142 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 1,950,521 |  | 2,018,142 |  |

1,951,521 |  | 2,019,142 |  |

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 23 July 2026 and were signed on its behalf by:

Ms Kay Elizabeth Chapman - Director

| Chapman Brack (Contractors) Limited (Registered number: 02847804) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Chapman Brack (Contractors) 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Chapman Brack (Contractors) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| 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.

| Revenue on the rendering of services is recognised owing to the stage of completion of the individual contracts.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of 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 | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 20% on cost

| Tangible fixed assets are initially measured at cost. Subsequently, they are measured at cost less accumulated depreciation and impairment losses.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Chapman Brack (Contractors) Limited (Registered number: 02847804) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments.

| All of the company's financial instruments are basic financial instruments recognised at transaction price less accumulated impairment or amortised cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| 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 24 (2024 - 20 ) .

| Chapman Brack (Contractors) Limited (Registered number: 02847804) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 August 2024 | 202,351 |  | 67,054 |  | 243,088 |  | 512,493 |  |

| Additions | 12,449 |  | 2,489 |  | 35,000 |  | 49,938 |  |

| Disposals | (103,638 | ) | (46,723 | ) | (48,820 | ) | (199,181 | ) |

| At 31 July 2025 | 111,162 |  | 22,820 |  | 229,268 |  | 363,250 |  |

| DEPRECIATION

| At 1 August 2024 | 124,617 |  | 49,691 |  | 164,945 |  | 339,253 |  |

| Charge for year | 21,199 |  | 4,400 |  | 30,669 |  | 56,268 |  |

| Eliminated on disposal | (103,595 | ) | (46,232 | ) | (38,891 | ) | (188,718 | ) |

| At 31 July 2025 | 42,221 |  | 7,859 |  | 156,723 |  | 206,803 |  |

| NET BOOK VALUE

| At 31 July 2025 | 68,941 |  | 14,961 |  | 72,545 |  | 156,447 |  |

| At 31 July 2024 | 77,734 |  | 17,363 |  | 78,143 |  | 173,240 |  |

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

| Motor

| vehicles

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 24,550 |  |

| DEPRECIATION

| At 1 August 2024 | 2,455 |  |

| Charge for year | 4,910 |  |

| At 31 July 2025 | 7,365 |  |

| NET BOOK VALUE

| At 31 July 2025 | 17,185 |  |

| At 31 July 2024 | 22,095 |  |

| Chapman Brack (Contractors) Limited (Registered number: 02847804) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 1,046 |  |

| NET BOOK VALUE

| At 31 July 2025 | 1,046 |  |

| At 31 July 2024 | 1,046 |  |

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

2025 | 2024 |

| as restated |

£ | £ |

| Trade debtors | 529,757 |  | 658,995 |  |

| Amounts recoverable on contract | 93,409 |  | 61,499 |  |

| Other debtors | 211,023 |  | 262,595 |  |

834,189 |  | 983,089 |  |

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

2025 | 2024 |

| as restated |

£ | £ |

| Hire purchase contracts (see note 9) | 5,310 |  | 5,310 |  |

| Trade creditors | 78,495 |  | 67,338 |  |

| Taxation and social security | 101,802 |  | 111,377 |  |

| Other creditors | 57,141 |  | 237,803 |  |

242,748 |  | 421,828 |  |

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

2025 | 2024 |

| as restated |

£ | £ |

| Hire purchase contracts (see note 9) | 2,655 |  | 7,965 |  |

| Chapman Brack (Contractors) Limited (Registered number: 02847804) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

| as restated |

£ | £ |

| Net obligations repayable:

| Within one year | 5,310 |  | 5,310 |  |

| Between one and five years | 2,655 |  | 7,965 |  |

7,965 |  | 13,275 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

| as restated |

£ | £ |

| Within one year | 60,000 |  | 60,000 |  |

| Between one and five years | 180,000 |  | 240,000 |  |

240,000 |  | 300,000 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| as restated |

£ | £ |

| Hire purchase contracts | 7,965 |  | 13,275 |  |

| Liabilities under hire purchase agreements are secured on the assets to which they relate.

11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Tom Henshaw (Senior Statutory Auditor)

| for and on behalf of Landin Wilcock & Co

| Chapman Brack (Contractors) Limited (Registered number: 02847804) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

2025 | 2024 |

| as restated |

£ | £ |

| Ms Kay Elizabeth Chapman

| Balance outstanding at start of year | (31,024 | ) | 50 |  |

| Amounts advanced | 30,000 |  | - |  |

| Amounts repaid | - |  | (31,074 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (1,024 | ) | (31,024 | ) |

| Mr Paolo William Perkins

| Balance outstanding at start of year | (25,447 | ) | - |  |

| Amounts advanced | 30,000 |  | 19,553 |  |

| Amounts repaid | (2,904 | ) | (45,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,649 |  | (25,447 | ) |

13. | POST BALANCE SHEET EVENTS

| Subsequent to the balance sheet date, the Company entered into an agreement to capitalise amounts receivable from its subsidiary undertaking, CBC Poland. The transaction was effected through the issue of additional shares by the subsidiary to the Company in settlement of the outstanding intercompany loan balance. At the balance sheet date, the amount due from the subsidiary undertaking was £144,185.

| As a result of the transaction, the Company's investment in the subsidiary undertaking increased and the corresponding loan receivable was extinguished. The transaction took place on 19th June 2026.

| The directors consider that this event is non-adjusting in nature as it arose after the reporting date and therefore no adjustment has been made to the amounts recognised in these financial statements.