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Company registration number: 14174639
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 JUNE 2025
| SIMMONS & HAWKER (AHH) LIMITED
SIMMONS & HAWKER (AHH) LIMITED |  |
COMPANY INFORMATION
Directors | R W Assael
| J F Hawker
| A C D Innes
| B A Judd
| B C Stevens
| T Lamont
Registered number | 14174639
Registered office | Falcon House
| Central Way
| Feltham
| Middlesex
| TW14 0UQ
Accountants | Menzies LLP
| Chartered Accountants
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
SIMMONS & HAWKER (AHH) LIMITED |  |
CONTENTS
| Page
Accountant's report | 1
Statement of financial position | 2 - 3
Statement of changes in equity | 4
Notes to the financial statements | 5 - 9
SIMMONS & HAWKER (AHH) LIMITED |  |
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SIMMONS & HAWKER (AHH) LIMITED FOR THE YEAR ENDED 30 JUNE 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Simmons & Hawker (AHH) Limited for the year ended 30 June 2025 which comprise the Statement of financial position, the Statement of changes in equity and the related notes from the Company's accounting records and from information and explanations you have given to us. As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at:www.icaew.com/regulation. This report is made solely to the Board of directors of Simmons & Hawker (AHH) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Simmons & Hawker (AHH) Limited and state those matters that we have agreed to state to the Board of directors of Simmons & Hawker (AHH) Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Simmons & Hawker (AHH) Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Simmons & Hawker (AHH) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and profit. You consider that Simmons & Hawker (AHH) Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Simmons & Hawker (AHH) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. $AccRepSigner Menzies LLP Chartered Accountants Magna House 18-32 London Road Staines-Upon-Thames TW18 4BP 26 September 2025 $AccRepSignerDate Page 1
SIMMONS & HAWKER (AHH) LIMITED REGISTERED NUMBER:14174639 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 3,502,263 |  | -
|  |  | 3,502,263 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 453 |  | - |
Cash at bank and in hand |  | 40,004 |  | 1 |
|  | 40,457 |  | 1 |
Creditors: amounts falling due within one year | 6 | (28,961) |  | - |
Net current assets |  |  | 11,496 |  | 1
Total assets less current liabilities |  |  | 3,513,759 |  | 1
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (320,621) |  | - |
|  |  | (320,621) |  | -
Net assets |  |  | 3,193,138 |  | 1
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 1
Share premium account |  |  | 3,499,999 |  | -
Other reserves |  |  | (320,621) |  | -
Profit and loss account |  |  | 13,758 |  | -
|  |  | 3,193,138 |  | 1
Page 2
SIMMONS & HAWKER (AHH) LIMITED REGISTERED NUMBER:14174639 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 income statement 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 by:
J F Hawker
Director
Date: 26 September 2025
The notes on pages 5 to 9 form part of these financial statements. Page 3
SIMMONS & HAWKER (AHH) LIMITED |  |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2025
| Called up share capital | Share premium account | Other reserves | Profit and loss account | Total equity
| £ | £ | £ | £ | £
At 1 July 2023 | 1 | - | - | - | 1
At 1 July 2024 | 1 | - | - | - | 1
Profit for the year | - | - | - | 33,748 | 33,748
Arising on business combinations | - | - | (320,621) | - | (320,621)
Dividends | - | - | - | (19,990) | (19,990)
Shares issued during the year | 1 | 3,499,999 | - | - | 3,500,000
At 30 June 2025 | 2 | 3,499,999 | (320,621) | 13,758 | 3,193,138
| The notes on pages 5 to 9 form part of these financial statements.
Page 4
SIMMONS & HAWKER (AHH) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Simmons & Hawker (AHH) Limited is a private company, limited by shares, incorporated in England and Wales. The registered number and the address of the registered office is disclosed in the company information page of these financial statements. The principal place of business is Falcon House, Central Way, Feltham, Middlesex, TW14 0UQ. A demerger from Simmons & Hawker (Falcon Estate) Limited (Company number: 00293959), led to assets being transferred to the Company on 29th October 2024. The functional and presentational currency of the financial statements is the Pound Sterling (£). The significant accounting policies applied in the preparation of these financial statements are set out below. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rental Income Revenue is recognised on a straight line basis over the duration of the lease. Page 5
SIMMONS & HAWKER (AHH) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 reporting 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 reporting 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 reporting date.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 33% | Straight line
|  |  |  | Motor vehicles | - | 33% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss. Page 6
SIMMONS & HAWKER (AHH) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.6 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.7 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 5).
Page 7
SIMMONS & HAWKER (AHH) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Freehold investment property | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| Additions | - | - | 2,000 | 2,000
| Transfers | 3,500,000 | 1,256 | - | 3,501,256
| At 30 June 2025 | 3,500,000 | 1,256 | 2,000 | 3,503,256
| Depreciation |  |  |  |
| Charge for the year on owned assets | - | 660 | 333 | 993
| At 30 June 2025 | - | 660 | 333 | 993
| Net book value |  |  |  |
| At 30 June 2025 | 3,500,000 | 596 | 1,667 | 3,502,263
| At 30 June 2024 | - | - | - | -
| The freehold investment properties were transferred on 29 October 2024 from Simmons & Hawker (Falcon Estate) Limited (company number: 00293959) as part of a demerger at a market value of £3,500,000. The historic cost of the investment properties is £1,571,200. The directors confirm that the value of the investment properties as at 30 June 2025 remain in line with the professional valuation carried out by CBRE on an existing use basis on 25 October 2022. Plant and machinery were transferred at the same date at the net book value.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 453 | -
|  | 453 | -
Page 8
SIMMONS & HAWKER (AHH) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 259 | -
| Corporation tax | 17,329 | -
| Other taxation and social security | 7,623 | -
| Accruals and deferred income | 3,750 | -
|  | 28,961 | -
7. | Deferred taxation
|  | 2025
|  | £
| Arising on business combinations | (320,621)
| At end of year | (320,621)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (277) | -
| Revaluation of investment property | (320,344) | -
|  | (320,621) | -
8. | Controlling party
Simmons & Hawker (Holdings) Limited, a Company incorporated in the United Kingdom, is the parent company of the smallest group for which consolidated financial statements are drawn up of which the Company is a member. The Company's registered office is Falcon House, Central Way, Feltham, Middlesex, TW14 0UQ.
Page 9