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REGISTERED NUMBER: 09546681 (England and Wales)










FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

SIMON HOLDEN ASSOCIATES LTD

SIMON HOLDEN ASSOCIATES LTD (REGISTERED NUMBER: 09546681)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2025










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


SIMON HOLDEN ASSOCIATES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2025







DIRECTORS: Mr S Holden
Mrs R Holden



REGISTERED OFFICE: c/o Michael Heaven & Associates Limited
47 Calthorpe Road
Edgbaston
BIRMINGHAM
West Midlands
B15 1TH



REGISTERED NUMBER: 09546681 (England and Wales)



ACCOUNTANTS: Michael Heaven & Associates Limited
Chartered Certified Accountants
47 Calthorpe Road
Edgbaston
BIRMINGHAM
B15 1TH



BANKERS: HSBC Bank
47 Eastgate street
Chester
Cheshire
CH11XW



INCORPORATED: 16th April 2015

SIMON HOLDEN ASSOCIATES LTD (REGISTERED NUMBER: 09546681)

ABRIDGED BALANCE SHEET
30TH APRIL 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 369 244
Investment property 5 370,136 364,546
370,505 364,790

CURRENT ASSETS
Cash at bank 597 643

CREDITORS
Amounts falling due within one year 264,305 254,484
NET CURRENT LIABILITIES (263,708 ) (253,841 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

106,797

110,949

PROVISIONS FOR LIABILITIES 6 12,130 11,814
NET ASSETS 94,667 99,135

CAPITAL AND RESERVES
Called up share capital 7 100 100
Undistributable revenue reserve 85,315 80,337
Retained earnings 9,252 18,698
SHAREHOLDERS' FUNDS 94,667 99,135

SIMON HOLDEN ASSOCIATES LTD (REGISTERED NUMBER: 09546681)

ABRIDGED BALANCE SHEET - continued
30TH APRIL 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30th April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 25th July 2025 and were signed on its behalf by:





Mr S Holden - Director


SIMON HOLDEN ASSOCIATES LTD (REGISTERED NUMBER: 09546681)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2025


1. STATUTORY INFORMATION

Simon Holden Associates Ltd 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.

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 as modified by the revaluation of certain assets.

Turnover
Turnover represents the rental income due for the year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & computer equipment - 25% straight line

Investment property
Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and loans from related parties.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


SIMON HOLDEN ASSOCIATES LTD (REGISTERED NUMBER: 09546681)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2025


2. ACCOUNTING POLICIES - continued
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.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term trade 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 AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st May 2024 2,966
Additions 329
At 30th April 2025 3,295
DEPRECIATION
At 1st May 2024 2,722
Charge for year 204
At 30th April 2025 2,926
NET BOOK VALUE
At 30th April 2025 369
At 30th April 2024 244

SIMON HOLDEN ASSOCIATES LTD (REGISTERED NUMBER: 09546681)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2025


5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st May 2024 364,546
Revaluations 9,000
Exchange rate differences (3,410 )
At 30th April 2025 370,136
NET BOOK VALUE
At 30th April 2025 370,136
At 30th April 2024 364,546

Fair value at 30th April 2025 is represented by:
£   
Valuation in 2019 64,198
Valuation in 2020 18,604
Valuation in 2021 (14,692 )
Valuation in 2022 2,623
Valuation in 2023 19,398
Valuation in 2024 1,972
Valuation in 2025 5,590
Cost 272,443
370,136

In the directors' opinion the current carrying value of the investment property purchased in October 2018 is reflective of the current market value. Other investment property was revalued professionally in 2019 and in the directors' opinion the carrying value is reflective of the current market value.

6. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 12,130 11,814

SIMON HOLDEN ASSOCIATES LTD (REGISTERED NUMBER: 09546681)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2025


6. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st May 2024 11,814
Movement during the year 316
Balance at 30th April 2025 12,130

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated.

Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
40 Ordinary A £1 40 40
40 Ordinary B £1 40 40
10 Ordinary C £1 10 10
10 Ordinary D £1 10 10
100 100

8. RELATED PARTY DISCLOSURES

At the year end the amount due to the directors totalled £262,030. The loan is interest free and repayable on demand.