Shipton & Co. 1870 Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07900863 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2024 to 31 March 2025

for

Shipton & Co. 1870 Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

The Lord May

SECRETARY:

J.P. Daly

REGISTERED OFFICE:

27 - 33 Spencer Street

Birmingham

West Midlands

B18 6DL

REGISTERED NUMBER:

07900863 (England and Wales)

ACCOUNTANTS:

James, Stanley & Co. Limited

1,733 Coventry Road

South Yardley

Birmingham

West Midlands

B26 1DT

FIXED ASSETS

Investments

5

81,969

CURRENT ASSETS

Debtors

6

658,000

NET CURRENT ASSETS

658,000

TOTAL ASSETS LESS CURRENT
LIABILITIES

739,969

CAPITAL AND RESERVES

Called up share capital

7

2,000

Share premium

1,000

Retained earnings

736,969

SHAREHOLDERS' FUNDS

739,969

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

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

The director acknowledges his 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.

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 director and authorised for issue on 24 December 2025 and were signed by:

The Lord May - Director

1.	STATUTORY INFORMATION

Shipton & Co. 1870 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.	STATEMENT OF COMPLIANCE

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. There we no material departures from that standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Shipton & Co. 1870 Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are held as fixed assets and recognised at cost less any provision for impairment.

Taxation

Taxation for the period 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Accounting period

The company has extended its financial year-end therefore these financial statements are for a duration of fifteen months. Consequently, the results for the current period are not directly comparable with those of the previous year which covered twelve months.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 March 2025

143,113

PROVISIONS

At 1 January 2024

and 31 March 2025

61,144

NET BOOK VALUE

At 31 March 2025

81,969

At 31 December 2023

81,969

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Shipton & Co. (Pitlochry) Limited

Registered office:

Nature of business: Retail jeweller

%

Class of shares:

holding

Ordinary

100.00

Wroxton Properties Limited

Registered office:

Nature of business: Property rental

%

Class of shares:

holding

Ordinary

100.00

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.12.23

£

Amounts due from group companies

658,000

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.12.23

value:

£

200,000

Ordinary

£0.01

2,000

8.	CAPITAL COMMITMENTS

31.3.25

31.12.23

£

Contracted but not provided for in the

financial statements

-

9.	RELATED PARTY DISCLOSURES

Loans via group undertakings are unsecured and interest free with no specific repayment terms.