REGISTERED NUMBER: 03762259 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

H J FINCH & CO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M R Henrick

SECRETARY:

M R Henrick

REGISTERED OFFICE:

32 Albion Street

Birmingham

West Midlands

B1 3EP

REGISTERED NUMBER:

03762259 (England and Wales)

ACCOUNTANTS:

Prime

Chartered Accountants

Corner Oak

1 Homer Road

Solihull

B91 3QG

FIXED ASSETS

Intangible assets

3

-

-

Tangible assets

4

1,718

2,529

Investment property

5

540,000

540,000

541,718

542,529

CURRENT ASSETS

Stocks

4,300

4,300

Cash at bank

2,353

-

6,653

4,300

CREDITORS

Amounts falling due within one year

6

387,467

375,573

NET CURRENT LIABILITIES

(380,814

)

(371,273

)

TOTAL ASSETS LESS CURRENT LIABILITIES

160,904

171,256

PROVISIONS FOR LIABILITIES

5,154

5,308

NET ASSETS

155,750

165,948

CAPITAL AND RESERVES

Called up share capital

100

100

Non-distributable reserves

20,578

20,578

Retained earnings

135,072

145,270

155,750

165,948

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 27 May 2026 and were signed by:

M R Henrick - Director

1.	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 as modified by the revaluation of certain assets.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

2.	EMPLOYEES AND DIRECTORS

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

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

1,000

AMORTISATION

At 1 September 2024

and 31 August 2025

1,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

38,317

1,083

4,265

43,665

DEPRECIATION

At 1 September 2024

36,563

891

3,682

41,136

Charge for year

263

48

500

811

At 31 August 2025

36,826

939

4,182

41,947

NET BOOK VALUE

At 31 August 2025

1,491

144

83

1,718

At 31 August 2024

1,754

192

583

2,529

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

540,000

NET BOOK VALUE

At 31 August 2025

540,000

At 31 August 2024

540,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2016

135,405

Valuation in 2023

25,000

Valuation in 2024

(135,000

)

Cost

514,595

540,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 7)

-

31,826

Trade creditors

20,999

12,544

Taxation and social security

111,766

107,108

Other creditors

254,702

224,095

387,467

375,573

7.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

31,826

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdraft

-

31,826

Bank loans and overdrafts are secured through a charge and debenture on 35-36 Albion Street and the present and future assets of the company.