ACCOUNTS - Final Accounts preparation

Company registration number: 14174636

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 JUNE 2025

	SIMMONS & HAWKER (HOLDINGS) LIMITED


SIMMONS & HAWKER (HOLDINGS) LIMITED

COMPANY INFORMATION

Directors	J F Hawker
	A C D Innes
	T Lamont


Registered number	14174636


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


Bankers	National Westminster Bank Plc
	5 Woodthorpe Road
	Ashford
	Middlesex
	TW15 2RN


	Handelsbanken
	40 Baker Street
	Weybridge
	Surrey
	KT13 8AR


SIMMONS & HAWKER (HOLDINGS) LIMITED

CONTENTS

	Page
Accountant's report	1
Consolidated statement of financial position	2 - 3
Company statement of financial position	4 - 5
Consolidated statement of changes in equity	6
Company statement of changes in equity	7
Notes to the financial statements	8 - 16


SIMMONS & HAWKER (HOLDINGS) LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SIMMONS & HAWKER (HOLDINGS) 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 (Holdings) Limited for the year ended 30 June 2025 which comprise the Group and Company Statement of financial positions 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 (Holdings) Limited, as a body, in accordance with the terms of our engagement letter dated 22 April 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Simmons & Hawker (Holdings) Limited and state those matters that we have agreed to state to the Board of directors of Simmons & Hawker (Holdings) 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 (Holdings) 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 (Holdings) 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 (Holdings) 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 (Holdings) 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

17 December 2025

$AccRepSignerDate

Page 1


SIMMONS & HAWKER (HOLDINGS) LIMITED REGISTERED NUMBER:14174636

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		70,810,898		47,843,245
Investments	5		9,514,489		8,999,044
			80,325,387		56,842,289
Current assets
Debtors: amounts falling due within one year	6	317,045		558,717
Cash at bank and in hand		658,422		6,080,194
		975,467		6,638,911
Creditors: amounts falling due within one year		(4,258,797)		(885,943)
Net current (liabilities)/assets			(3,283,330)		5,752,968
Total assets less current liabilities			77,042,057		62,595,257
Creditors: amounts falling due after more than one year			(1,985,000)		(6,996,777)
Provisions for liabilities
Deferred tax		(13,219,280)		(10,515,682)
			(13,219,280)		(10,515,682)
Net assets			61,837,777		45,082,798

Capital and reserves
Called up share capital	69,750	69,750
Capital redemption reserve	20,763	20,763
Profit and loss account	61,747,264	44,992,285
	61,837,777	45,082,798

Page 2


SIMMONS & HAWKER (HOLDINGS) LIMITED REGISTERED NUMBER:14174636

CONSOLIDATED 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 consolidated statement of comprehensive income 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: 17 December 2025

The notes on pages 8 to 16 form part of these financial statements.

Page 3


SIMMONS & HAWKER (HOLDINGS) LIMITED REGISTERED NUMBER:14174636

COMPANY STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		478		-
Investments	5		19,987,741		-
			19,988,219		-
Current assets
Debtors: amounts falling due within one year	6	14,352		-
Cash at bank and in hand		45,813		1
		60,165		1
Creditors: amounts falling due within one year		(3,257,378)		-
Net current (liabilities)/assets			(3,197,213)		1
Total assets less current liabilities			16,791,006		1


Net assets			16,791,006		1

Capital and reserves
Called up share capital		69,750		1
Loss/(profit) for the year	(2,917,733)		-
Other changes in the profit and loss account	19,638,989		-
Profit and loss account carried forward		16,721,256		-
		16,791,006		1

Page 4


SIMMONS & HAWKER (HOLDINGS) LIMITED REGISTERED NUMBER:14174636

COMPANY STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 JUNE 2025

The directors consider that the Company is entitled to exemption from the requirement to have an audit under the provisions of 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 consolidated statement of comprehensive income 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: 17 December 2025

The notes on pages 8 to 16 form part of these financial statements.

Page 5


SIMMONS & HAWKER (HOLDINGS) LIMITED

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 JUNE 2025

	Called up share capital	Capital redemption reserve	Profit and loss account	Total equity
	£	£	£	£
At 1 July 2023	1	-	-	1

Profit for the year	-	-	1,668,905	1,668,905
Dividends: Equity capital	-	-	(366,188)	(366,188)
Shares issued during the year	69,749	-	-	69,749
Recognition of merger reserves	-	20,763	43,689,568	43,710,331

At 1 July 2024	69,750	20,763	44,992,285	45,082,798

Profit for the year	-	-	17,121,167	17,121,167
Dividends: Equity capital	-	-	(366,188)	(366,188)
At 30 June 2025	69,750	20,763	61,747,264	61,837,777

The notes on pages 8 to 16 form part of these financial statements.

Page 6


SIMMONS & HAWKER (HOLDINGS) LIMITED

COMPANY STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 JUNE 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 July 2023	1	-	1

At 1 July 2024	1	-	1

Loss for the year	-	(2,917,733)	(2,917,733)
Distributions received	-	19,917,989	19,917,989
Total comprehensive income for the year	-	17,000,256	17,000,256
Dividends: Equity capital	-	(279,000)	(279,000)
Shares issued during the year	69,749	-	69,749
Total transactions with owners	69,749	(279,000)	(209,251)
At 30 June 2025	69,750	16,721,256	16,791,006

The notes on pages 8 to 16 form part of these financial statements.

Page 7


SIMMONS & HAWKER (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1.	General information

Simmons & Hawker (Holdings) 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.
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 consolidated 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

Basis of consolidation

The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
The group reconstruction undertaken during the period did not result in a change in ultimate ownership and the accounting standard allows for the use of merger accounting to recognise the acqusition of the subsidiary. These consolidated financial statements have been prepared as if the group had always existed. Consequently, the results for the period ended 30 June 2024 represent those of Simmons & Hawker (Falcon Estate) Limited, the trading subsidiary prior to the reconstruction on 18 July 2024.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Group 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.

2.4

Interest income

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

Page 8


SIMMONS & HAWKER (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.6

Pensions

Defined contribution pension plan

The Group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Group in independently administered funds.

2.7

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 and the Group operate and generate 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;

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and

∙Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Group can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.

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.

2.8

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.

Page 9


SIMMONS & HAWKER (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

2.8

Tangible fixed assets (continued)

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.

2.9

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.

2.10

Valuation of investments

Investments in unlisted Group 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 Consolidated statement of comprehensive income 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.

2.11

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.

Page 10


SIMMONS & HAWKER (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

2.12

Financial instruments

The Group has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Group's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

2.13

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.

Employees

The average monthly number of employees, including directors, during the year was 11 (2024 - 5).

Page 11


SIMMONS & HAWKER (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

4.	Tangible fixed assets
	Group

	Freehold investment properties	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost or valuation
At 1 July 2024	47,718,200	540,885	-	48,259,085
Additions	-	478	2,000	2,478
Revaluations	23,011,800	-	-	23,011,800
At 30 June 2025	70,730,000	541,363	2,000	71,273,363
Depreciation
At 1 July 2024	-	415,840	-	415,840
Charge for the year on owned assets	-	46,292	333	46,625
At 30 June 2025	-	462,132	333	462,465
Net book value
At 30 June 2025	70,730,000	79,231	1,667	70,810,898

On 29 October 2024 the company had undertaken a re-organisation of its corporate structure where an asset transfer deed was executed to transfer some of its commercial investment properties and all of its residential investment properties to fellow group companies.
The remaining commercial investment properties were valued by the directors based on their knowledge of the current market rents and property yields for comparable real estate.

Page 12


SIMMONS & HAWKER (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

4.Tangible fixed assets (continued)

	Company

		Plant and machinery
		£
	Cost or valuation
	Additions	478
	At 30 June 2025	478

	At 30 June 2025	-
	Net book value
	At 30 June 2025	478

5.	Fixed asset investments
	Group

		Listed & unlisted investments
		£
	Cost or valuation
	At 1 July 2024	8,999,044
	Revaluations	515,445
	At 30 June 2025	9,514,489

Page 13


SIMMONS & HAWKER (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

	Company

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	19,987,741
	At 30 June 2025	19,987,741

Subsidiary undertakings
The following were subsidiary undertakings of the Company:
Name	Registered office	Class of shares	Holding

Simmons & Hawker (Falcon Estate) Limited	Falcon House Central Way Feltham Middlesex TW14 0UQ	Ordinary	100%
Simmons & Hawker (AHH) Limited	Falcon House Central Way Feltham Middlesex TW14 0UQ	Ordinary	100%
Simmons & Hawker (Investments) Limited	Falcon House Central Way Feltham Middlesex TW14 0UQ	Ordinary	100%
Simmons & Hawker (Residential) Limited	Falcon House Central Way Feltham Middlesex TW14 0UQ	Ordinary	100%

	As a result of the sale of the company as described in note 9 of these financial statements, on 1 August 2025, Simmons & Hawker (Falcon Estate) Limited changed its registered office address to Hampden House, Great Hampden, Great Missenden, Buckinghamshire, HP16 9RD.

Page 14


SIMMONS & HAWKER (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Debtors

Group	Group	Company	Company
2025	2024	2025	2024
£	£	£	£


Trade debtors	254,498	474,481	-	-
Other debtors	3,989	4,107	-	-
Prepayments and accrued income	58,558	80,129	14,352	-
	317,045	558,717	14,352	-

7.	Creditors: Amounts falling due within one year
		Group	Group	Company	Company
		2025	2024	2025	2024
		£	£	£	£

Trade creditors	622,508	226,306	116,459	-
Corporation tax	298,815	316,483	-	-
Other taxation and social security	22,547	113,630	7,035	-
Other creditors	5,614	17,229	766	-
Accruals and deferred income	3,309,313	212,295	3,133,118	-
	4,258,797	885,943	3,257,378	-

8.	Creditors: Amounts falling due after more than one year
		Group	Group
		2025	2024
		£	£

Bank loans	1,985,000	6,996,777
	1,985,000	6,996,777

Secured loans
The bank loans are secured by fixed legal charges on the freehold and investment properties.

Page 15


SIMMONS & HAWKER (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

9.	Post balance sheet events

On 14 July 2025, Simmons & Hawker (Falcon Estate) Limited; a 100% owned group subsidiary, was sold to a third party for 100% of its share capital. The net asset position prior to the sale was £44,241,968.

10.	Controlling party

The directors are of the opinion that at year end there is no ultimate controlling party.

Page 16