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&SONS HOLDING COMPANY LIMITED

Registered number: 14963663
Information for filing
with Registrar
For the period ended 31 December 2023

 
 14963663
31 December 2023
&SONS HOLDING COMPANY LIMITED
REGISTERED NUMBER: 14963663

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
Note
£

Fixed assets
  

Investments
 4 
100

  
100

  

  

Net assets
  
100


Capital and reserves
  

Called up share capital 
 5 
100

Total equity
  
100


For the period ended 31 December 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the period 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: 




P E James
Director

Date: 9 October 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
 14963663
31 December 2023
&SONS HOLDING COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

&Sons Holding Company Limited is a private company limited by shares and incorporated in England and Wales. The registered number of the Company is 14963663. The address of its registered office is Old Bakery, Montpellier Retreat, Cheltenham, England, GL50 2XG.
The principal activity of the Company during the period was that of a holding company.
The Company was incorporated on 27 June 2023.
On 10 July 2024 the Company shortened its accounting reference date from 30 June 2024 to 31 December 2023 to bring this in line with fellow group companies. 

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 these 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 have been presented in Pound Sterling as this is the currency of the primary economic environment in which the Company operates and is rounded to the nearest pound.

 
2.2

Going concern

The directors are of the opinion that the Company will continue as a going concern and the financial statements for the period ended 31 December 2023 reflect this going concern basis. The Company has not traded in the current year but has started trading after the year end. 

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.


3.


Employees

There were no employees during the period other than the directors of the Company.
Page 2

 
 14963663
31 December 2023
&SONS HOLDING COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 27 June 2023
-


Additions
100



At 31 December 2023
100





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Principal activity

Class of shares

Holding

&SONS Trading Company Limited
Old Bakery, Montpellier Retreat, Cheltenham, England, GL50 2XG
Retail sale of clothing and footwear in specialised stores
Ordinary
100%

On 28 September 2023, the Company acquired &Sons Trading Company Limited, a company that was previously owned by the shareholders of the Company under share for share transfer arrangement.

Page 3

 
 14963663
31 December 2023
&SONS HOLDING COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

5.


Share capital

2023
£
Allotted, called up and fully paid


675 A Ordinary shares of £0.1 each
68
225 B Ordinary shares of £0.1 each
22
75 C Ordinary shares of £0.1 each
7
25 D Ordinary shares of £0.1 each
3

100


The Company has four classes of Ordinary shares; A Ordinary shares and B Ordinary shares have attached to them full voting, dividend and  capital distribution rights; C Ordinary shares and D Ordinary shares have attached to them full dividend and capital distribution rights.
On 28 September 2023, 675 A Ordinary shares were issued at £0.10, 225 B Ordinary shares at £0.10, 75 C Ordinary shares at £0.10, and 25 D Ordinary shares at £0.10


6.


Related party transactions

The Company has taken advantage of the exemption permitted by Section 33 'Related party disclosures' not to provide discosures of transactions entered into with other wholly-owned members of the group that are undertaken under normal market conditions.


7.


Post balance sheet events

On 11 April 2024, the number of Class A Ordinary shares were sub-divided from 675 to 67,500, and the nominal value of each share decreased to £0.001 (previously was £0.01). 
On 11 April 2024, the number of Class B Ordinary shares were sub-divided from 225 to 22,500, and the nominal value of each share decreased to £0.001 (previously was £0.01).
On 11 April 2024, the number of Class C Ordinary shares were sub-divided from 75 to 7,500, and the nominal value of each share decreased to £0.001 (previously was £0.01).
On 11 April 2024, the number of Class D Ordinary shares were sub-divided from 25 to 2,500, and the nominal value of each share decreased to £0.001 (previously was £0.01).


8.


Controlling party

The director considers P E James to be the ultimate controlling party by virtue of his shareholding in the Company.

Page 4