ACCOUNTS - Final Accounts

Registered number: 00950515

HENRY C. COLLISON AND SONS LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

HENRY C. COLLISON AND SONS LIMITED

COMPANY INFORMATION

Directors	G. Colquhoun
	K. Santry


Registered number	00950515


Registered office	9 Savill Road
	Lindfield
	Haywards Heath
	West Sussex
	RH16 2NY


Independent auditors	Wilder Coe Ltd
	Chartered Accountants & Statutory Auditors 1st Floor Sackville House
	143-149 Fenchurch Street
	London
	EC3M 6BL

HENRY C. COLLISON AND SONS LIMITED

CONTENTS

	Page
Balance Sheet	1
Notes to the Financial Statements	2 - 6

HENRY C. COLLISON AND SONS LIMITED

REGISTERED NUMBER: 00950515

BALANCE SHEET

AS AT 31 DECEMBER 2024

		31 December 2024		30 June 2023
Note		£		£

Fixed assets
Investments	4		98,258		98,258
Current assets
Debtors	5	341,993		338,283
Cash at bank and in hand		12,069		18,876
		354,062		357,159
Creditors: amounts falling due within one year	6	(96,496)		(95,776)
Net current assets			257,566		261,383
Net assets			355,824		359,641

Capital and reserves
Allotted, called up and fully paid share capital	25,000	25,000
Profit and loss account	330,824	334,641
Equity shareholders' funds	355,824	359,641

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 statement of income and retained earnings 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 on 27 September 2025.

G. Colquhoun

Director

The notes on pages 2 to 6 form part of these financial statements.

Page 1

HENRY C. COLLISON AND SONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

1.	General information

Henry C. Collison and Sons Limited (company number: 00950515), having its registered office and principal place of business at 9 Savill Road, Lindfield, Haywards Heath, West Sussex, RH16 2NY is a private limited company incorporated in England and Wales.

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 company is itself a subsidiary company and is exempt from the requirement to prepare group accounts by virture of section 400 of the Companies Act 2006. These financial statements therefore present information about the company as an individual undertaking and not about its group.

The following principal accounting policies have been applied:

2.2

Statement of Cash Flows

The company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.

2.3

Going concern

The company continues to have a strong Balance Sheet, with net current assets of £257,566 (30 June 2023: £261,383 ) and net assets of £355,824 (30 June 2023: £359,641).
As a holding company, the company holds significant loan balances with related parties and its activities are dependent on the continuing operation of its subsidiaries and support of its parent.
Management regards the Group as having sufficient financial and operational capacity to continue operations. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

2.4

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is Pound Sterling (GBP).

Transactions and balances

At each period end foreign currency monetary items are translated using the closing rate.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Income and Retained Earnings.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in the Statement of Income and Retained Earnings within 'other operating income'.

Page 2

HENRY C. COLLISON AND SONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.5

Interest income

Interest income is recognised inthe Statement of Income and Retained Earnings using the effective interest method.

2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.7

Debtors

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

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.9

Creditors

Short-term creditors are measured at the transaction price.

2.10

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities like trade and other debtors and creditors, loans from banks and other
third parties and loans to related parties.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors,
are measured, initially and subsequently, at the undiscounted amount of the cash or other
consideration expected to be paid or received.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Page 3

HENRY C. COLLISON AND SONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.11

Taxation

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 balance sheet 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 balance sheet 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 balance sheet date.

Employees

The average monthly number of employees, including directors, during the period was 2 (year ended 2023: 2).

4.	Fixed asset investments

	Investments in subsidiary companies	Loans to subsidiaries	Total
	£	£	£
Cost or valuation
At 1 January 2024	2	98,256	98,258
At 31 December 2024	2	98,256	98,258

Page 4

HENRY C. COLLISON AND SONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

Subsidiary undertaking
The following was a subsidiary undertaking of the company:
Name	Registered office	Class of shares	Holding

Imperial Distillers Co. Limited [Dormant]

17 Muttoes Court, Muttoes Lane, St. Andrews, Fife, Scotland, KY16 9AY

Ordinary

100%

Debtors

					Period ended 31 December 20242024	Year ended 30 June 2023
					£	£


Amounts owed by group undertakings	341,993	338,283

6.	Creditors: Amounts falling due within one year
		Period ended 31 December 2024	Year ended 30 June 2023
		£	£

Amounts owed to group undertakings	88,696	88,696
Accruals and deferred income	7,800	7,080
	96,496	95,776

Related party transactions

Included within fixed asset investments are amounts due from
- fellow subsidiary of £23,188 (30 June 2023: £23,188).
- immediate parent company of £75,068 (30 June 2023: £75,068).
Included within amounts owed to group undertakings are amounts due from
- immediate parent company of £278,606 (30 June 2023: £275,488).
- fellow subsidiary of £63,678 (30 June 2023: £62,786).
Included within amounts owed by group undertakings are amounts due to immediate parent company of £88,696 (30 June 2023: £88,696).

Page 5

HENRY C. COLLISON AND SONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

8.	Ultimate parent undertaking

The immediate parent Company is Heineken Beverages (South Africa) (Pty) Ltd, a Company incorporated in the Republic of South Africa, and the ultimate parent Company is Heineken N.V., a company incorporated in Netherlands.
The smallest group to consolidate these financial statements is Heineken Beverages Holdings Limited, a company incorporated in the Republic of South Africa. Copies of the Heineken Beverages Holdings Limited consolidated financial statements can be obtained from the registered office Aan de Wagenweg, Stellenbosch 7600, Republic of South Africa.
The largest group to consolidate these financial statements is Heineken N.V. The consolidated financial statement can be obtained from the Company’s registered office and on the website www.theheinekencompany.com

9.	Auditors' information

The auditors' report on the financial statements for the period ended 31 December 2024 was unqualified.

The audit report was signed on 29 September 2025 by Robert Bradman BA CA (Senior Statutory Auditor) on behalf of Wilder Coe Ltd.

Page 6