C. Simpson & Sons Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00421873 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

C. Simpson & Sons Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

W D Simpson

SECRETARY:

W D Simpson

REGISTERED OFFICE:

Woodside

High Easter Road

Leaden Roding

Dunmow

Essex

REGISTERED NUMBER:

00421873 (England and Wales)

ACCOUNTANTS:

Simpson Accountancy

Unit 6 Cherrytree Farm

Blackmore End Road

Sible Hedingham

Essex

C09 3LZ

FIXED ASSETS

Tangible assets

4

113,446

123,283

CURRENT ASSETS

Debtors

5

3,714

9,461

Cash at bank

27,828

20,801

31,542

30,262

CREDITORS

Amounts falling due within one year

6

31,665

31,209

NET CURRENT LIABILITIES

(123

)

(947

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

113,323

122,336

PROVISIONS FOR LIABILITIES

1,789

2,495

NET ASSETS

111,534

119,841

CAPITAL AND RESERVES

Called up share capital

11,583

Capital redemption reserve

2,807

Retained earnings

97,144

105,451

SHAREHOLDERS' FUNDS

111,534

119,841

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 1 June 2026 and were signed by:

W D Simpson - Director

1.	STATUTORY INFORMATION

C. Simpson & Sons 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Land and buildings

-

not provided

Plant and machinery etc

-

15% on reducing balance and 10% on cost

No depreciation was charged on Land and Buildings as the major part of the carrying value in the accounts represents land, and therefore the depreciation on buildings is immaterial.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 April 2025

and 31 March 2026

11,024

217,975

228,999

DEPRECIATION

At 1 April 2025

-

105,716

Charge for year

-

9,837

At 31 March 2026

-

115,553

NET BOOK VALUE

At 31 March 2026

11,024

102,422

113,446

At 31 March 2025

11,024

112,259

123,283

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

2,560

8,874

Other debtors

1,154

587

3,714

9,461

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

1

Taxation and social security

10,940

17,853

Other creditors

20,724

13,355

31,665

31,209

7.	RELATED PARTY DISCLOSURES

In the year to 31st March 2026, £14,000 was paid in consultancy fees to the spouse of the director for consultancy services provided.

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by a director, Mr W.D Simpson.