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Company Registration No. 00486659 (England and Wales)
CHAPMANS (CASKS & DRUMS) LIMITED Unaudited accounts for the year ended 31 March 2026
CHAPMANS (CASKS & DRUMS) LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CHAPMANS (CASKS & DRUMS) LIMITED Company Information for the year ended 31 March 2026
Directors
PAUL CHAPMAN SANDRA CHAPMAN MICHELLE SLATER
Secretary
SANDRA CHAPMAN
Company Number
00486659 (England and Wales)
Registered Office
GILLFORD PARK STADIUM PETTERIL BANK ROAD CARLISLE CUMBRIA CA1 3AF UK
Accountants
BRIAN HALL ACCOUNTANCY GILLFORD PARK PETTERIL BANK ROAD CARLISLE CUMBRIA CA1 3AF
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CHAPMANS (CASKS & DRUMS) LIMITED Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
215,802
216,911
Current assets
Debtors
5
19,441
21,866
Cash at bank and in hand
50,962
32,729
70,403
54,595
Creditors: amounts falling due within one year
6
(15,595)
(12,194)
Net current assets
54,808
42,401
Net assets
270,610
259,312
Capital and reserves
Called up share capital
7
1,000
1,000
Profit and loss account
269,610
258,312
Shareholders' funds
270,610
259,312
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by
PAUL CHAPMAN Director Company Registration No. 00486659
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CHAPMANS (CASKS & DRUMS) LIMITED Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
CHAPMANS (CASKS & DRUMS) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 00486659. The registered office is GILLFORD PARK STADIUM, PETTERIL BANK ROAD, CARLISLE, CUMBRIA, CA1 3AF, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
4 % on cost
4
Tangible fixed assets
Land & buildings
Plant & machinery
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
258,304
499
-
258,803
Additions
-
-
399
399
At 31 March 2026
258,304
499
399
259,202
Depreciation
At 1 April 2025
41,699
193
-
41,892
Charge for the year
1,402
46
60
1,508
At 31 March 2026
43,101
239
60
43,400
Net book value
At 31 March 2026
215,203
260
339
215,802
At 31 March 2025
216,605
306
-
216,911
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CHAPMANS (CASKS & DRUMS) LIMITED Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
-
2,925
Other debtors
19,441
18,941
19,441
21,866
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
1,267
-
Taxes and social security
4,829
3,020
Loans from directors
9,079
8,754
Accruals
420
420
15,595
12,194
7
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
8
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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