| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30TH APRIL 2025 |
| FOR |
| SIMON HOLDEN ASSOCIATES LTD |
| REGISTERED NUMBER: |
| 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: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Certified Accountants |
| 47 Calthorpe Road |
| Edgbaston |
| BIRMINGHAM |
| B15 1TH |
| BANKERS: |
| 47 Eastgate street |
| Chester |
| Cheshire |
| CH11XW |
| INCORPORATED: |
| SIMON HOLDEN ASSOCIATES LTD (REGISTERED NUMBER: 09546681) |
| ABRIDGED BALANCE SHEET |
| 30TH APRIL 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investment property | 5 |
| CURRENT ASSETS |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 6 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 7 |
| Undistributable revenue reserve |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| SIMON HOLDEN ASSOCIATES LTD (REGISTERED NUMBER: 09546681) |
| ABRIDGED BALANCE SHEET - continued |
| 30TH APRIL 2025 |
| 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 were approved by the Board of Directors and authorised for issue on |
| 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 |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents the rental income due for the year. |
| Tangible fixed assets |
| 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 |
| Additions |
| At 30th April 2025 |
| DEPRECIATION |
| At 1st May 2024 |
| Charge for year |
| At 30th April 2025 |
| NET BOOK VALUE |
| At 30th April 2025 |
| At 30th April 2024 |
| 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 |
| Revaluations | 9,000 |
| Exchange rate differences | ( |
) |
| At 30th April 2025 |
| NET BOOK VALUE |
| At 30th April 2025 |
| At 30th April 2024 |
| 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 |
| Movement during the year | 316 |
| Balance at 30th April 2025 |
| 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: | £ | £ |
| Ordinary A | £1 | 40 | 40 |
| Ordinary B | £1 | 40 | 40 |
| Ordinary C | £1 | 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. |