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EDWARD PAUL & CO LIMITED

Registered Number
00604241
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

EDWARD PAUL & CO LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors | PAUL, Janet
| PAUL, Nicholas Anthony

Company Secretary | PAUL, Nicholas Anthony

Registered Address | 1 Gemini Court,
| 42a Throwley Way,
| Sutton
| SM1 4AF

Registered Number | 00604241 (England and Wales)

EDWARD PAUL & CO LIMITED
Statement of Financial Position
31 January 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 636 |  |  |  | 794
Investments | 5 |  |  | 614,802 |  |  |  | 543,205
Investment property | 4 |  |  | 464,012 |  |  |  | 464,012
|  |  |  | 1,079,450 |  |  |  | 1,008,011
Current assets |  |  |  |  |  |  |  |
Debtors | 6 | 4,176 |  |  |  | 2,932 |  |
Cash at bank and on hand |  | 112,809 |  |  |  | 137,942 |  |
|  | 116,985 |  |  |  | 140,874 |  |
Creditors amounts falling due within one year | 7 | (5,824) |  |  |  | (20,208) |  |
Net current assets (liabilities) |  |  |  | 111,161 |  |  |  | 120,666
Total assets less current liabilities |  |  |  | 1,190,611 |  |  |  | 1,128,677
Net assets |  |  |  | 1,190,611 |  |  |  | 1,128,677
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 6,866 |  |  |  | 6,866
Other reserves |  |  |  | 3,334 |  |  |  | 3,334
Profit and loss account |  |  |  | 1,180,411 |  |  |  | 1,118,477
Shareholders' funds |  |  |  | 1,190,611 |  |  |  | 1,128,677

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 26 September 2025, and are signed on its behalf by:
PAUL, Nicholas Anthony Director Registered Company No. 00604241

EDWARD PAUL & CO LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where goods are included in sales, turnover represents sales of these goods net of VAT and trade discounts and is recognised when the goods are physically delivered to the customer.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 20
| Fixtures and fittings | 20
| Office Equipment | 20

| Investments
--- | ---
| Listed investments are measured at fair value where the difference between cost and fair value is material. Changes in fair value are included in the profit and loss account.

| Investment property
--- | ---
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 24 | 3,675 |  | 929 |  | 3,798 |  | 8,402
| At 31 January 25 | 3,675 |  | 929 |  | 3,798 |  | 8,402
| Depreciation and impairment
| At 01 February 24 | 3,107 |  | 908 |  | 3,593 |  | 7,608
| Charge for year | 113 |  | 4 |  | 41 |  | 158
| At 31 January 25 | 3,220 |  | 912 |  | 3,634 |  | 7,766
| Net book value
| At 31 January 25 | 455 |  | 17 |  | 164 |  | 636
| At 31 January 24 | 568 |  | 21 |  | 205 |  | 794

4. | Investment property
--- | ---
| The fair value of the above investment property has been arrived at on the basis of a valuation carried out by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

|  | £
| Fair value at 01 February 24 | 464,012
| At 31 January 25 | 464,012

5. | Fixed asset investments
--- | ---
| The fair value of the following investment has been arrived at on the basis of a valuation carried out by the external party by reference to the latest available mid-market prices at the balance sheet date.

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 February 24 | 543,205 |  | 543,205
| Additions | 7,558 |  | 7,558
| Revaluations | 53,201 |  | 53,201
| Disposals | 10,838 |  | 10,838
| At 31 January 25 | 614,802 |  | 614,802
| Net book value
| At 31 January 25 | 614,802 |  | 614,802
| At 31 January 24 | 543,205 |  | 543,205

| Notes
--- | ---
| 1Other investments other than loans

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 1,225 |  | 244
| Other debtors | 2,951 |  | 2,688
| Total | 4,176 |  | 2,932

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 124 |  | 5,327
| Taxation and social security | 45 |  | 445
| Other creditors | 5,655 |  | 14,436
| Total | 5,824 |  | 20,208