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REGISTERED NUMBER: 11329770 (England and Wales)

| D&S JOHNSON & SONS LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

D&S JOHNSON & SONS LTD (REGISTERED NUMBER: 11329770)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 6

D&S JOHNSON & SONS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | Mrs S E Johnson

| D Johnson

| REGISTERED OFFICE: | 3 Castlegate

| Grantham

| Lincolnshire

| NG31 6SF

| REGISTERED NUMBER: | 11329770 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| 3 Castlegate

| Grantham

| Lincolnshire

| NG31 6SF

| BANKERS: | HSBC Bank Plc

| 26 Market Place

| Sleaford

| Lincolnshire

| NG34 7SB

D&S JOHNSON & SONS LTD (REGISTERED NUMBER: 11329770)

STATEMENT OF FINANCIAL POSITION

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 174,546 |  | 174,546 |  |

Investments | 5 | 25,000 |  | 25,000 |  |

Investment property | 6 | 415,786 |  | 278,175 |  |

615,332 |  | 477,721 |  |

CURRENT ASSETS

Debtors | 7 | 1,128 |  | 956 |  |

Cash at bank | 2,281 |  | 1,534 |  |

3,409 |  | 2,490 |  |

CREDITORS

Amounts falling due within one year | 8 | 9,156 |  | 6,838 |  |

NET CURRENT LIABILITIES | (5,747 | ) | (4,348 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 609,585 |  | 473,373 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (486,682 | ) | (378,630 | ) |

PROVISIONS FOR LIABILITIES | (4,123 | ) | (4,123 | ) |

NET ASSETS | 118,780 |  | 90,620 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 3 |  | 3 |  |

Fair value reserve | 11 | 12,368 |  | 12,368 |  |

Retained earnings | 106,409 |  | 78,249 |  |

SHAREHOLDERS' FUNDS | 118,780 |  | 90,620 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

D&S JOHNSON & SONS LTD (REGISTERED NUMBER: 11329770)

STATEMENT OF FINANCIAL POSITION - continued

30 APRIL 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

Mrs S E Johnson - Director

D&S JOHNSON & SONS LTD (REGISTERED NUMBER: 11329770)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| D&S Johnson & Sons Ltd 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.

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.

| Turnover

| Turnover comprises the fair value of rents received from the company's properties, and is recognised in the period to which it relates.

| 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 | - | Nil

| Computer equipment | - | 33% on cost

| Tangible fixed assets are held at cost less accumulated depreciation.

| Investment property

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Investments

| Fixed asset investments comprises the company's share in a property joint venture. The investment is recognised at cost less any impairment losses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

D&S JOHNSON & SONS LTD (REGISTERED NUMBER: 11329770)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Computer |

| property |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024

| and 30 April 2025 | 174,545 |  | 898 |  | 175,443 |  |

| DEPRECIATION

| At 1 May 2024

| and 30 April 2025 | - |  | 897 |  | 897 |  |

| NET BOOK VALUE

| At 30 April 2025 | 174,545 |  | 1 |  | 174,546 |  |

| At 30 April 2024 | 174,545 |  | 1 |  | 174,546 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 25,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 25,000 |  |

| At 30 April 2024 | 25,000 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2024 | 278,175 |  |

| Additions | 137,611 |  |

| At 30 April 2025 | 415,786 |  |

| NET BOOK VALUE

| At 30 April 2025 | 415,786 |  |

| At 30 April 2024 | 278,175 |  |

| The investment properties were valued by the directors as at 30 April 2025 based on an open market valuation with consideration of the fair values of recent, comparable property sales in the local area.

| Fair value at 30 April 2025 is represented by:

£ |

| Valuation in 2025 | 16,491 |  |

| Cost | 399,295 |  |

415,786 |  |

D&S JOHNSON & SONS LTD (REGISTERED NUMBER: 11329770)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

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

2025 | 2024 |

£ | £ |

| Prepayments and accrued income | 1,128 |  | 956 |  |

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

2025 | 2024 |

£ | £ |

| Taxation | 6,605 |  | 4,383 |  |

| Accruals and deferred income | 2,551 |  | 2,455 |  |

9,156 |  | 6,838 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Directors' loan accounts | 486,682 |  | 378,630 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary A | 1 | 1 |  | 1 |  |

| 1 | Ordinary B | 1 | 1 |  | 1 |  |

| 1 | Ordinary C | 1 | 1 |  | 1 |  |

3 |  | 3 |  |

11. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 May 2024

| and 30 April 2025 | 12,368 |  |

| The aggregate surplus on re-measurement of investment properties, net of associated deferred tax, is transferred to a separate non-distributable fair value reserve in order to assist with the identification of profits available for distribution.