EDWARD PAUL & CO LIMITED


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)

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.

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