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REGISTERED NUMBER: 00637427 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

A.Hemingway and Sons Limited

| A.Hemingway and Sons Limited (Registered number: 00637427) |

Contents of the Financial Statements

for the year ended 31 January 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| A.Hemingway and Sons Limited |

Company Information

for the year ended 31 January 2025

| DIRECTORS: | Adrian Hemingway

| Andrew Hemingway

| Roger Hemingway

| Richard Vincent Hemingway

| REGISTERED OFFICE: | 421 Whitley Lane

| Grenoside

| Sheffield

| South Yorkshire

| S35 8RP

| REGISTERED NUMBER: | 00637427 (England and Wales)

| ACCOUNTANTS: | Royston Parkin Limited

| 2 President Buildings

| Savile Street East

| Sheffield

| South Yorkshire

| S4 7UQ

| A.Hemingway and Sons Limited (Registered number: 00637427) |

Statement of Financial Position

31 January 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 255,573 |  | 330,143 |  |

CURRENT ASSETS

Debtors | 5 | 124,178 |  | 29,721 |  |

Cash at bank | 16,752 |  | 122,115 |  |

140,930 |  | 151,836 |  |

CREDITORS

Amounts falling due within one year | 6 | 41,003 |  | 81,249 |  |

NET CURRENT ASSETS | 99,927 |  | 70,587 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 355,500 |  | 400,730 |  |

CAPITAL AND RESERVES

Called up share capital | 6,000 |  | 6,000 |  |

Revaluation reserve | 7 | 329,282 |  | 412,261 |  |

Retained earnings | 20,218 |  | (17,531 | ) |

SHAREHOLDERS' FUNDS | 355,500 |  | 400,730 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| A.Hemingway and Sons Limited (Registered number: 00637427) |

Statement of Financial Position - continued

31 January 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 June 2025 and were signed on its behalf by:

Adrian Hemingway - Director

| A.Hemingway and Sons Limited (Registered number: 00637427) |

Notes to the Financial Statements

for the year ended 31 January 2025

1. | STATUTORY INFORMATION

| A.Hemingway and Sons Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

| A.Hemingway and Sons Limited (Registered number: 00637427) |

Notes to the Financial Statements - continued

for the year ended 31 January 2025

4. | PROPERTY, PLANT AND EQUIPMENT

| Freehold |  | Computer |

| property |  | equipment |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 February 2024 | 498,378 |  | 350 |  | 498,728 |  |

| Additions | 6,305 |  | - |  | 6,305 |  |

| Disposals | (109,521 | ) | - |  | (109,521 | ) |

| At 31 January 2025 | 395,162 |  | 350 |  | 395,512 |  |

| DEPRECIATION

| At 1 February 2024 | 168,235 |  | 350 |  | 168,585 |  |

| Charge for year | 5,220 |  | - |  | 5,220 |  |

| Eliminated on disposal | (33,866 | ) | - |  | (33,866 | ) |

| At 31 January 2025 | 139,589 |  | 350 |  | 139,939 |  |

| NET BOOK VALUE

| At 31 January 2025 | 255,573 |  | - |  | 255,573 |  |

| At 31 January 2024 | 330,143 |  | - |  | 330,143 |  |

| Cost or valuation at 31 January 2025 is represented by:

| Freehold |  | Computer |

| property |  | equipment |  | Totals

£ | £ | £ |

| Valuation in 1995 | 123,655 |  | - |  | 123,655 |  |

| Valuation in 2007 | 221,236 |  | - |  | 221,236 |  |

| Valuation in 2010 | (15,608 | ) | - |  | (15,608 | ) |

| Cost | 65,879 |  | 350 |  | 66,229 |  |

395,162 |  | 350 |  | 395,512 |  |

| If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 65,879 |  | 82,481 |  |

| Aggregate depreciation | 14,809 |  | 18,138 |  |

| Value of land in freehold land and buildings | 51,071 |  | 64,344 |  |

| Freehold land and buildings were valued on an open market basis on 31 October 2010 by an independent valuation company .

| A.Hemingway and Sons Limited (Registered number: 00637427) |

Notes to the Financial Statements - continued

for the year ended 31 January 2025

4. | PROPERTY, PLANT AND EQUIPMENT - continued

| The company has not adopted a formal policy of annual market value revaluations for its freehold property but wishes to continue to use and show the revaluation undertaken in 2010.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 2,049 |  | - |  |

| Directors' loan accounts | 122,129 |  | 29,721 |  |

124,178 |  | 29,721 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 8 |  |

| Trade creditors | 8,961 |  | 9,776 |  |

| Tax | 19,302 |  | 69,818 |  |

| VAT | - |  | 327 |  |

| Directors' loan accounts | 10,000 |  | - |  |

| Accruals and deferred income | 2,740 |  | 1,320 |  |

41,003 |  | 81,249 |  |

7. | RESERVES

| Revaluation

| reserve

£ |

| At 1 February 2024 | 412,261 |  |

| Property valuation - realised | (82,979 | ) |

| At 31 January 2025 | 329,282 |  |

| A.Hemingway and Sons Limited (Registered number: 00637427) |

Notes to the Financial Statements - continued

for the year ended 31 January 2025

8. | RELATED PARTY DISCLOSURES

| The following loans from directors subsided during the years ended 31 January 2025 and 31 January 2024:

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Mr Adrian Hemingway |  |

| Balance outstanding at start of year |  | 2,603 |  | 27,145 |  |

| Amounts advanced |  | 106,201 |  | 17,710 |  |

| Amounts Repaid |  | (41,951 | ) | (42,253 | ) |

| Balance outstanding at end of year |  | 66,863 |  | 2,602 |  |

| Mr Andrew Hemingway |  |

| Balance outstanding at start of year |  | 27,118 |  | 43,479 |  |

| Amounts advanced |  | 66,000 |  | 11,818 |  |

| Amounts Repaid |  | (41,951 | ) | (28,179 | ) |

| Balance outstanding at end of year |  | 51,167 |  | 27,118 |  |

| Mr Roger Hemingway |  |

| Balance outstanding at start of year |  | 0 |  | 6,149 |  |

| Amounts advanced |  | 31,951 |  | 20,212 |  |

| Amounts Repaid |  | (41,951 | ) | (26,361 | ) |

| Balance outstanding at end of year |  | (10,000 | ) | 0 |  |

| Mr Richard Hemingway |  |

| Balance outstanding at start of year |  | (0 | ) | (94,558 | ) |

| Amounts advanced |  | 88,000 |  | 147,279 |  |

| Amounts Repaid |  | (83,902 | ) | (52,721 | ) |

| Balance outstanding at end of year |  | 4,098 |  | (0 | ) |

| No interest was charged in relation to the sums owed and no repayment date has been set.

9. | ULTIMATE CONTROLLING PARTY

| The company is not under the control of any one person or family.