ACCOUNTS - Final Accounts preparation

Company registration number: 14172353

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 JUNE 2025

	SIMMONS & HAWKER (INVESTMENTS) LIMITED


SIMMONS & HAWKER (INVESTMENTS) LIMITED

COMPANY INFORMATION

Directors	R W Assael
	J F Hawker
	A C D Innes
	B A Judd
	B C Stevens
	T Lamont


Registered number	14172353


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 (INVESTMENTS) 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 - 8


SIMMONS & HAWKER (INVESTMENTS) LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SIMMONS & HAWKER (INVESTMENTS) 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 (Investments) 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 (Investments) 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 (Investments) Limited and state those matters that we have agreed to state to the Board of directors of Simmons & Hawker (Investments) 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 (Investments) 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 (Investments) 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 (Investments) 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 (Investments) 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 (INVESTMENTS) LIMITED REGISTERED NUMBER:14172353

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		9,514,489		-
			9,514,489		-
Current assets
Debtors: amounts falling due within one year	5	15,210		-
Cash at bank and in hand		81,816		1
		97,026		1
Creditors: amounts falling due within one year	6	(28,174)		-
Net current assets			68,852		1
Total assets less current liabilities			9,583,341		1
Provisions for liabilities
Deferred tax		(1,448,343)		-
			(1,448,343)		-
Net assets			8,134,998		1

Capital and reserves
Called up share capital	2	1
Share premium account	9,199,787	-
Other reserves	(1,369,668)	-
Profit and loss account	304,877	-
	8,134,998	1

Page 2


SIMMONS & HAWKER (INVESTMENTS) LIMITED REGISTERED NUMBER:14172353

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 8 form part of these financial statements.

Page 3


SIMMONS & HAWKER (INVESTMENTS) 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	-	-	-	304,877	304,877
Arising on business combinations	-	-	(1,369,668)	-	(1,369,668)
Shares issued during the year	1	9,199,787	-	-	9,199,788
At 30 June 2025	2	9,199,787	(1,369,668)	304,877	8,134,998

The notes on pages 5 to 8 form part of these financial statements.

Page 4


SIMMONS & HAWKER (INVESTMENTS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1.	General information

Simmons & Hawker (Investments) 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

Income from fixed asset investments

Dividends received from fixed asset investments are recognised in the period that the income relates to.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 5


SIMMONS & HAWKER (INVESTMENTS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

2.4

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.

2.5

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Income statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

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.

Page 6


SIMMONS & HAWKER (INVESTMENTS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Employees

The average monthly number of employees, including directors, during the year was 6 (2024 - 5).

4.	Fixed asset investments

		Listed & unlisted investments
		£
	Cost or valuation
	Transfers	9,199,789
	Revaluations	314,700
	At 30 June 2025	9,514,489

During the year the investments were transferred from Simmons & Hawker (Falcon Estate) Limited (company number: 00293959) as part of a demerger at a market value of £9,199,789.

Debtors

					2025	2024
					£	£


Prepayments and accrued income	15,210	-
	15,210	-

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	18	-
Corporation tax	24,406	-
Accruals and deferred income	3,750	-
	28,174	-

Page 7


SIMMONS & HAWKER (INVESTMENTS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

7.	Deferred taxation

		2025
		£

	Arising on business combinations	(1,369,668)
	Charged to profit and loss	(78,675)
	At end of year	(1,448,343)

The deferred taxation balance is made up as follows:
	2025	2024
	£	£

	Other revaluations	(1,448,343)	-
		(1,448,343)	-

8.	Parent Company

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 8