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REGISTERED NUMBER: 00441835 (England and Wales)

Newton & Son Limited

Unaudited Financial Statements for the Year Ended 31st December 2025

Newton & Son Limited (Registered number: 00441835)

Contents of the Financial Statements

for the year ended 31st December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Newton & Son Limited

Company Information

for the year ended 31st December 2025

| DIRECTOR: | A D Newton

| REGISTERED OFFICE: | Regent's Court

| Princess Street

| Hull

| East Yorkshire

| HU2 8BA

| REGISTERED NUMBER: | 00441835 (England and Wales)

| ACCOUNTANTS: | Smailes Goldie

| Chartered Accountants

| Regent's Court

| Princess Street

| Hull

| East Yorkshire HU2 8BA

Newton & Son Limited (Registered number: 00441835)

Balance Sheet

31st December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 225,000 |  | 225,000 |  |

CURRENT ASSETS

Debtors | 5 | 6,700 |  | 2,688 |  |

Cash at bank | 24,677 |  | 27,548 |  |

31,377 |  | 30,236 |  |

CREDITORS

Amounts falling due within one year | 6 | 5,424 |  | 5,161 |  |

NET CURRENT ASSETS | 25,953 |  | 25,075 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 250,953 |  | 250,075 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 805 |  | 805 |  |

Revaluation reserve | 8 | 218,977 |  | 218,977 |  |

Retained earnings | 31,171 |  | 30,293 |  |

SHAREHOLDERS' FUNDS | 250,953 |  | 250,075 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 10th March 2026 and were signed by:

A D Newton - Director

Newton & Son Limited (Registered number: 00441835)

Notes to the Financial Statements

for the year ended 31st December 2025

1. | STATUTORY INFORMATION

| Newton & Son 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.

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.

| Turnover

| Turnover from the rental of property is recognised as it becomes due.

| Investment property

| Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

| Debtors and creditors

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

Newton & Son Limited (Registered number: 00441835)

Notes to the Financial Statements - continued

for the year ended 31st December 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st January 2025

| and 31st December 2025 | 225,000 |  |

| NET BOOK VALUE

| At 31st December 2025 | 225,000 |  |

| At 31st December 2024 | 225,000 |  |

| The investment property was valued as at 31st December 2025 by the director at open market value.

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

2025 | 2024 |

£ | £ |

| Other debtors | 6,700 |  | 2,688 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 158 |  | - |  |

| Other creditors | 5,266 |  | 5,161 |  |

5,424 |  | 5,161 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 805 | Ordinary | £1 | 805 |  | 805 |  |

8. | RESERVES

| Revaluation

| reserve

£ |

| At 1st January 2025

| and 31st December 2025 | 218,977 |  |

9. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the Trustees of A. D. Newton 2014 Settlement by virtue of their 93.8% shareholding.