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Registered number: 09308007 RAY CHAPMAN FABRICATION LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
RAY CHAPMAN FABRICATION LIMITED REGISTERED NUMBER: 09308007 STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 27,182 |  | 33,658
|  |  | 27,182 |  | 33,658
Current assets |  |  |  |  |
Stocks |  | 1,418 |  | 1,148 |
Debtors: amounts falling due within one year | 5 | 67,101 |  | 46,770 |
Cash at bank and in hand |  | 45,283 |  | 11,608 |
|  | 113,802 |  | 59,526 |
Creditors: amounts falling due within one year | 6 | (95,011) |  | (80,623) |
Net current assets/(liabilities) |  |  | 18,791 |  | (21,097)
Total assets less current liabilities |  |  | 45,973 |  | 12,561
Creditors: amounts falling due after more than one year | 7 |  | - |  | (10,000)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (5,105) |  | - |
|  |  | (5,105) |  | -
Net assets |  |  | 40,868 |  | 2,561
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 40,768 |  | 2,461
|  |  | 40,868 |  | 2,561
Page 1
RAY CHAPMAN FABRICATION LIMITED REGISTERED NUMBER: 09308007 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 NOVEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr J Sisterson
Director
Date: 13 August 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
RAY CHAPMAN FABRICATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Ray Chapman Fabrication Limited is a private company limited by shares and incorporated in England and Wales, registration number 09308007. The registered office is The Workshop Rushall Hall Farm, Hall Lane, Rushall, Norfolk, IP21 4QB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within accounting policies and in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements of the Companies Act 2006. 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. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
| 2.2 | Going concern
The Directors have concluded that they have a reasonable expectation that the Company will have adequate resources to continue in operational existence for the foreseeable future, being at least twelve months from the date of signing these financial statements, and they therefore continue to adopt the going concern basis of accounting in preparing these financial statements. Page 3
RAY CHAPMAN FABRICATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
RAY CHAPMAN FABRICATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 5
RAY CHAPMAN FABRICATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% |
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Fixtures and fittings | - | 25% |
|  |  |  | Office equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 9 (2024 - 8).
Page 6
RAY CHAPMAN FABRICATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 December 2024 | 33,117 | 66,460 | 2,635 | 6,182 | 108,394
| Additions | 600 | - | - | 1,519 | 2,119
| At 30 November 2025 | 33,717 | 66,460 | 2,635 | 7,701 | 110,513
| Depreciation |  |  |  |  |
| At 1 December 2024 | 26,914 | 41,288 | 2,487 | 4,047 | 74,736
| Charge for the year on owned assets | 1,685 | 6,293 | 37 | 580 | 8,595
| At 30 November 2025 | 28,599 | 47,581 | 2,524 | 4,627 | 83,331
| Net book value |  |  |  |  |
| At 30 November 2025 | 5,118 | 18,879 | 111 | 3,074 | 27,182
| At 30 November 2024 | 6,203 | 25,172 | 148 | 2,135 | 33,658
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 25,253 | 30,001
| Other debtors | 16,360 | 13,120
| Prepayments and accrued income | 25,488 | 3,649
|  | 67,101 | 46,770
Page 7
RAY CHAPMAN FABRICATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,000 | 20,000
| Trade creditors | 48,762 | 39,330
| Corporation tax | 2,860 | -
| Other taxation and social security | 18,743 | 7,696
| Other creditors | 12,587 | 11,766
| Accruals and deferred income | 2,059 | 1,831
|  | 95,011 | 80,623
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 10,000
|  | - | 10,000
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,000 | 20,000
|  | 10,000 | 20,000
| Amounts falling due 1-2 years |  |
| Bank loans | - | 10,000
|  | - | 10,000
|  | 10,000 | 30,000
Page 8
RAY CHAPMAN FABRICATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
9. | Deferred taxation
|  | 2025
|  | £
| Charged to profit or loss | (5,105)
| At end of year | (5,105)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 5,165 | -
| Tax losses carried forward | (60) | -
|  | 5,105 | -
10. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £3,118 (2024: £3,517). Contributions totalling £314 (2024 : £351) were payable to the fund at the reporting date and are included in creditors.
11. | Transactions with directors
At the end of the year the director owes the company £16,360 (2024: £13,120), this is shown in other debtors. During the year £112,304 was advanced to the director and £109,497 repaid in the year. Interest on the loan has been charged totalling £433 at a rate of 2.25% to 5 April 2025 and 3.75% thereafter. The loan was repaid on 27 July 2026.
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