ACCOUNTS - Final Accounts

Creditors: Amounts falling due within one year

Registered number: 06538403

PARR HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2025

PARR HOLDINGS LIMITED

REGISTERED NUMBER: 06538403

BALANCE SHEET

AS AT 31 OCTOBER 2025


	2025	2024
Note	£	£

Fixed assets
Tangible assets	4		3,311,997		2,020,379
Investments	5		9,925		9,925
			3,321,922		2,030,304
Current assets
Debtors: amounts falling due within one year	6	-		22,040
Current liabilities
Creditors: amounts falling due within one year	7	(1,563,243)		(1,535,079)
Net current liabilities			(1,563,243)		(1,513,039)
Provisions for liabilities
Deferred tax		(272,715)		-
			(272,715)		-
Net assets			1,485,964		517,265

Capital and reserves
Called up share capital	9	9,925	9,925
Revaluation reserve		1,016,355	-
Profit and loss account		459,684	507,340
		1,485,964	517,265

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PARR HOLDINGS LIMITED

REGISTERED NUMBER: 06538403

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Mr A J Parr

Director

Date: 22 May 2026

The notes on pages 4 to 10 form part of these financial statements.

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		PARR HOLDINGS LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 OCTOBER 2025

	Called up share capital	Revaluation reserve	Profit and loss account	Total equity
	£	£	£	£
At 1 November 2023	9,925	-	530,435	540,360
Comprehensive income for the year
Profit for the year	-	-	905	905
Contributions by and distributions to owners
Dividends: Equity capital	-	-	(24,000)	(24,000)

At 1 November 2024	9,925	-	507,340	517,265
Comprehensive income for the year
Loss for the year	-	-	(23,656)	(23,656)
Surplus on revaluation of freehold property	-	1,291,618	-	1,291,618
Deferred tax on freehold property	-	(275,263)	-	(275,263)
Other comprehensive income for the year	-	1,016,355	-	1,016,355
Contributions by and distributions to owners
Dividends: Equity capital	-	-	(24,000)	(24,000)
At 31 October 2025	9,925	1,016,355	459,684	1,485,964

The notes on pages 4 to 10 form part of these financial statements.

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PARR HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

Parr Holdings Limited is a private Company limited by shares, incorporated in England and Wales within the United Kingdom. The address of the registered office is Lodge Farm, Sedge Fen, Lakenheath, Suffolk, IP27 9LQ. The Company is part of a small group.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Going concern

At 31 October 2025 the Company had net current liabilities of £1,563,243, mainly due to amounts owed to other group companies. The Company relies on the continued financial support of its subsidiary undertaking, which has confirmed that this support will remain in place for at least 12 months from approval of these financial statements.

In view of this support, the directors consider that the Company will continue to meet it's liabilities as they fall due and have therefore prepared the financial statements on a going concern basis

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Land is not depreciated.

2.4

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.

Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

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PARR HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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PARR HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

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PARR HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 2).

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PARR HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

4.	Tangible fixed assets

		Land and buildings
		£
	Cost
	At 1 November 2024	2,020,379
	Revaluations	1,291,618
	At 31 October 2025	3,311,997

	Net book value
	At 31 October 2025	3,311,997
	At 31 October 2024	2,020,379

Cost or valuation at 31 October 2025 is as follows:

			Land and buildings
			£

		At cost	2,020,379

		2025 - Revaluation	1,291,618

			3,311,997

If the land and buildings had not been included at valuation they would have been included under the historical cost convention as follows:
	2025	2024
	£	£


Cost	2,020,379	-
Net book value	2,020,379	-

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PARR HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

5.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 November 2024	9,925
	At 31 October 2025	9,925

Subsidiary undertaking
The following was a subsidiary undertaking of the Company:
Name	Registered office	Class of shares	Holding

S J Parr & Sons Ltd

Lodge Farm, Sedge Fen, Lakenheath, Suffolk, IP27 9LQ

Ordinary

100%

	The aggregate of the share capital and reserves as at 31 October 2025 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:
	Name	Aggregate of share capital and reserves	Profit

S J Parr & Sons Ltd

4,943,328

(122,147)

Debtors

					2025	2024
					£	£


Other debtors	-	22,040

Amounts owed to group undertakings	1,489,670	1,466,531
Other creditors	73,573	68,548
	1,563,243	1,535,079

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PARR HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

8.	Deferred taxation

		2025
		£

	Charged to profit or loss	2,548
	Charged to other comprehensive income	(275,263)
	At end of year	(272,715)

The deferred taxation balance is made up as follows:
	2025	2024
	£	£

Accelerated capital allowances	(275,263)	-
Tax losses carried forward	2,548	-
	(272,715)	-

9.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

4,975 (2024 - 4,975) Ordinary A shares of £1.00 each	4,975	4,975
4,950 (2024 - 4,950) Ordinary B shares of £1.00 each	4,950	4,950

	9,925	9,925

10.	Related party transactions
	During the year the Company operated loans with the directors of the Company. The amount payable to the directors of the Company at the year end was £43,154 (2024 - £68,459). These loans are interest free and repayable on demand. The Company has taken advantage of the exemption from the requirement to disclose transactions with wholly owned group companies.

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