Company registration number SC191847 (Scotland)
CHAPMAN SMITH CONSULTANCY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CHAPMAN SMITH CONSULTANCY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2
CHAPMAN SMITH CONSULTANCY LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
2,429
2,319
Cash at bank and in hand
34,926
42,881
37,355
45,200
Creditors: amounts falling due within one year
4
(5,751)
(1,332)
Net current assets
31,604
43,868
Capital and reserves
Called up share capital
102
102
Profit and loss reserves
31,502
43,766
Total equity
31,604
43,868

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 31 July 2026 and are signed on its behalf by:
H Smith
Director
Company registration number SC191847 (Scotland)
CHAPMAN SMITH CONSULTANCY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Chapman Smith Consultancy Limited is a private company limited by shares incorporated in Scotland. The registered office is 6th Floor, Gordon Chambers, 90 Mitchell Street, Glasgow, United Kingdom, G1 3NQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
2,429
2,319
4
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
5,751
1,332
2025-12-31 2025-01-01 false false false CCH Software CCH Accounts Production 2026.200 No description of principal activity Mr C J Chapman Mr H Smith H Smith SC191847 2025-01-01 2025-12-31 SC191847 2025-12-31 SC191847 core:WithinOneYear 2025-12-31 SC191847 core:WithinOneYear 2024-12-31 SC191847 2024-12-31 SC191847 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 SC191847 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 SC191847 core:ShareCapital 2025-12-31 SC191847 core:ShareCapital 2024-12-31 SC191847 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC191847 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC191847 bus:CompanySecretaryDirector1 2025-01-01 2025-12-31 SC191847 2024-01-01 2024-12-31 SC191847 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC191847 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC191847 bus:FRS102 2025-01-01 2025-12-31 SC191847 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC191847 bus:Director1 2025-01-01 2025-12-31 SC191847 bus:Director2 2025-01-01 2025-12-31 SC191847 bus:CompanySecretary1 2025-01-01 2025-12-31 SC191847 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP