Santon Holdings Ltd 11463171 false 2024-08-01 2025-07-31 2025-07-31 The principal activity of the company is that of a holding company. Digita Accounts Production Advanced 6.30.9574.0 true false true 11463171 2024-08-01 2025-07-31 11463171 2025-07-31 11463171 bus:Director1 1 2025-07-31 11463171 core:RetainedEarningsAccumulatedLosses 2025-07-31 11463171 core:CurrentFinancialInstruments 2025-07-31 11463171 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 11463171 bus:SmallEntities 2024-08-01 2025-07-31 11463171 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 11463171 bus:FilletedAccounts 2024-08-01 2025-07-31 11463171 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 11463171 bus:RegisteredOffice 2024-08-01 2025-07-31 11463171 bus:Director1 2024-08-01 2025-07-31 11463171 bus:Director1 1 2024-08-01 2025-07-31 11463171 bus:Director2 2024-08-01 2025-07-31 11463171 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 11463171 countries:EnglandWales 2024-08-01 2025-07-31 11463171 bus:Director1 1 2024-07-31 11463171 core:CostValuation 2024-07-31 11463171 2023-08-01 2024-07-31 11463171 2024-07-31 11463171 bus:Director1 1 2024-07-31 11463171 core:RetainedEarningsAccumulatedLosses 2024-07-31 11463171 core:CurrentFinancialInstruments 2024-07-31 11463171 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 11463171 bus:Director1 1 2023-08-01 2024-07-31 11463171 bus:Director1 1 2023-07-31 iso4217:GBP xbrli:pure

Registration number: 11463171

Santon Holdings Ltd
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Santon Holdings Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Santon Holdings Ltd

Company Information

Directors | Dr G P Hogg Mrs J E Hogg

Registered office | Spencer House 6 Morston Court Weston-Super-Mare North Somerset BS22 8NG

Accountants | Burton Sweet Limited Morston Court Spencer House Aisecome Way Weston-super-Mare BS22 8NG

Santon Holdings Ltd

(Registration number: 11463171)
Balance Sheet
31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 2 | 2
Current assets |  |  |
Debtors | 5 | 36,998 | 97,721
Cash at bank and in hand |  | 7,382 | 2,416
|  | 44,380 | 100,137
Creditors: Amounts falling due within one year | 6 | (10,642) | (1,536)
Net current assets |  | 33,738 | 98,601
Net assets |  | 33,740 | 98,603
Capital and reserves |  |  |
Retained earnings |  | 33,740 | 98,603
Shareholders' funds |  | 33,740 | 98,603

Santon Holdings Ltd

(Registration number: 11463171)
Balance Sheet
31 July 2025

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 11 February 2025 and signed on its behalf by:

......................................... Dr G P Hogg Director

Santon Holdings Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Spencer House
6 Morston Court
Weston-Super-Mare
North Somerset
BS22 8NG

These financial statements were authorised for issue by the Board on 11 February 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Santon Holdings Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 July 2025

The current corporation 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 operates and generates taxable income.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 2 | 2

Santon Holdings Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 July 2025

Subsidiaries | £
Cost or valuation
At 1 August 2024 | 2
Provision
Carrying amount
At 31 July 2025 | 2
At 31 July 2024 | 2

5 | Debtors

| Note | 2025 £ | 2024 £
Amounts owed by related parties | 7 | 36,998 | 45,998
Other debtors |  | - | 51,723
|  | 36,998 | 97,721

Santon Holdings Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 July 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 45 | -
Accruals and deferred income | 1,320 | 1,536
Other creditors | 9,277 | -
| 10,642 | 1,536

7 | Related party transactions

Transactions with directors

2025 | At 1 August 2024 £ | Repayments by director £ | At 31 July 2025 £
Dr G P Hogg
Interest free and repayable on demand | (51,723) | 51,723 | -

2024 | At 1 August 2023 £ | Advances to director £ | Repayments by director £ | At 31 July 2024 £
Dr G P Hogg
Interest free and repayable on demand | (71,819) | (192,000) | 212,096 | (51,723)