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REGISTERED NUMBER: 01493544 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Simpson Springs & Pressings Limited

Simpson Springs & Pressings Limited (Registered number: 01493544)

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Simpson Springs & Pressings Limited

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | Mr R J Simpson

| Mr A R Simpson

| Mr D J Simpson

| REGISTERED OFFICE: | Falcon House

| Ivanhoe Road

| Hogwood Industrial Estate

| Wokingham

| Berkshire

| RG40 4QQ

| REGISTERED NUMBER: | 01493544 (England and Wales)

| ACCOUNTANTS: | Wilson Partners Limited

| Chartered Accountants

| TOR

| Saint-Cloud Way

| Maidenhead

| Berkshire

| SL6 8BN

Simpson Springs & Pressings Limited (Registered number: 01493544)

Balance Sheet

30 April 2025

| 30.4.25 |  | 30.4.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 33,818 |  | 24,950 |  |

CURRENT ASSETS

Stocks | 30,609 |  | 37,405 |  |

Debtors | 5 | 203,431 |  | 310,073 |  |

Cash at bank and in hand | 247,662 |  | 284,870 |  |

481,702 |  | 632,348 |  |

CREDITORS

Amounts falling due within one year | 6 | (143,945 | ) | (184,427 | ) |

NET CURRENT ASSETS | 337,757 |  | 447,921 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 371,575 |  | 472,871 |  |

PROVISIONS FOR LIABILITIES | (7,051 | ) | (4,700 | ) |

NET ASSETS | 364,524 |  | 468,171 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 364,424 |  | 468,071 |  |

364,524 |  | 468,171 |  |

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.

Simpson Springs & Pressings Limited (Registered number: 01493544)

Balance Sheet - 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 January 2026 and were signed on its behalf by:

Mr D J Simpson - Director

Simpson Springs & Pressings Limited (Registered number: 01493544)

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Simpson Springs & Pressings 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.

| Significant judgements and estimates

| In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| The company does not make significant estimates and assumptions concerning the future that affect the position shown in the accounts.

| Turnover

| Revenue represents amounts receivable for goods and services, net of VAT, and trade discounts.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Tangible fixed assets

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

| Improvements to property | - | 10% on cost

| Plant and machinery | - | at varying rates on cost

| Fixtures and fittings | - | 33% on cost

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Simpson Springs & Pressings Limited (Registered number: 01493544)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

| Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

| At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stock over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| Financial instruments

| Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with changes recognised in profit and loss.

| 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 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 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 17 (2024 - 18 ) .

Simpson Springs & Pressings Limited (Registered number: 01493544)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024 | 532,557 |  |

| Additions | 23,439 |  |

| At 30 April 2025 | 555,996 |  |

| DEPRECIATION

| At 1 May 2024 | 507,607 |  |

| Charge for year | 14,571 |  |

| At 30 April 2025 | 522,178 |  |

| NET BOOK VALUE

| At 30 April 2025 | 33,818 |  |

| At 30 April 2024 | 24,950 |  |

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

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade debtors | 159,329 |  | 259,423 |  |

| Other debtors | 44,102 |  | 50,650 |  |

203,431 |  | 310,073 |  |

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

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade creditors | 88,293 |  | 108,101 |  |

| Taxation and social security | 29,557 |  | 51,047 |  |

| Other creditors | 26,095 |  | 25,279 |  |

143,945 |  | 184,427 |  |

Simpson Springs & Pressings Limited (Registered number: 01493544)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.4.25 |  | 30.4.24

£ | £ |

| Within one year | 45,000 |  | 4,415 |  |

| Between one and five years | 142,500 |  | - |  |

187,500 |  | 4,415 |  |

8. | RELATED PARTY DISCLOSURES

| Included in other creditors are loans owed to directors of £14,030 (2024 - £14,030). No interest is charged on the loans and no formal terms for their repayment exists.

9. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party.