Smith & Parker Holdings Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10760228 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Smith & Parker Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Duffy

A Duffy

REGISTERED OFFICE:

1,733 Coventry Road

South Yardley

Birmingham

West Midlands

B26 1DT

REGISTERED NUMBER:

10760228 (England and Wales)

ACCOUNTANTS:

James, Stanley & Co. Limited

1,733 Coventry Road

South Yardley

Birmingham

West Midlands

B26 1DT

FIXED ASSETS

Investments

5

634,109

CURRENT ASSETS

Cash at bank and in hand

123

158

CREDITORS

Amounts falling due within one
year

6

238,803

268,112

NET CURRENT LIABILITIES

(238,680

)

(267,954

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

395,429

366,155

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

395,329

366,055

SHAREHOLDERS' FUNDS

395,429

366,155

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 directors acknowledge their 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 Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

P Duffy - Director

1.	STATUTORY INFORMATION

Smith & Parker Holdings Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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. There were no material departures from that accounting standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

At the balance sheet date the company had net current liabilities of £238,680, however the directors believe that the company will be able to meet its liabilities as they fall due and therefore feels it appropriate to draw up these financial statements on the going concern basis. These financial statements do not include any adjustments that would result should the company be unable to continue trading.

Preparation of consolidated financial statements

The financial statements contain information about Smith & Parker Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investments in subsidiaries are valued at cost less impairment.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaki

£

COST

At 1 September 2024

and 31 August 2025

634,109

NET BOOK VALUE

At 31 August 2025

634,109

At 31 August 2024

634,109

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Amounts owed to group undertakings

238,728

267,923

Tax

-

114

Directors' current accounts

75

238,803

268,112

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

100

Ordinary

£1

100

8.	CAPITAL COMMITMENTS

31.8.25

31.8.24

£

Contracted but not provided for in the

financial statements

-

9.	RELATED PARTY DISCLOSURES

All loans from key management and associated companies are unsecured and interest free with no specific repayment terms.