REGISTERED NUMBER: 04585031 (England and Wales)

SIMON HALL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

S Hall

Mrs A C Jones

Mrs S J Hall

SECRETARY:

Mrs A C Jones

REGISTERED OFFICE:

Unit 1 Willersey Industrial Estate

Willersey

Broadway

Worcestershire

WR12 7RR

REGISTERED NUMBER:

04585031 (England and Wales)

ACCOUNTANTS:

William Hinton Limited

Chartered Accountants

Ross House

The Square

Stow On The Wold

Gloucestershire

GL54 1AF

FIXED ASSETS

Tangible assets

4

633,669

583,587

CURRENT ASSETS

Stocks

9,152

9,142

Debtors

5

213,022

200,876

Cash at bank and in hand

437,634

565,760

659,808

775,778

CREDITORS

Amounts falling due within one year

6

401,867

340,623

NET CURRENT ASSETS

257,941

435,155

TOTAL ASSETS LESS CURRENT LIABILITIES

891,610

1,018,742

CAPITAL AND RESERVES

Called up share capital

295

400

Capital redemption reserve

105

-

Retained earnings

891,210

1,018,342

SHAREHOLDERS' FUNDS

891,610

1,018,742

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

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

S Hall - Director

1.	STATUTORY INFORMATION

Simon Hall 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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 5% on cost

Stocks

Stock is valued at the lower of cost and net realisable value.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce constant periodic rates of charge on the net obligations outstanding in each period.

Pensions

The pension costs charged in the financial statements represent the contribution payable by the company during the year.

The regular cost of providing retirement pensions and related benefits is charged to the profit and loss account over the directors' service lives on the basis of a constant percentage of earnings.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

101,825

1,475,539

1,577,364

Additions

-

192,822

192,822

At 31 December 2025

101,825

1,668,361

1,770,186

DEPRECIATION

At 1 January 2025

-

993,777

993,777

Charge for year

-

142,740

142,740

At 31 December 2025

-

1,136,517

1,136,517

NET BOOK VALUE

At 31 December 2025

101,825

531,844

633,669

At 31 December 2024

101,825

481,762

583,587

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

88,979

101,705

Other debtors

124,043

99,171

213,022

200,876

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

58,170

-

Trade creditors

147,050

127,422

Taxation and social security

71,883

127,251

Other creditors

124,764

85,950

401,867

340,623

7.	RELATED PARTY DISCLOSURES

During the year the company paid rent of £114,686.50 (2024 £114,233) to the director, Simon Hall and his wife in respect of units 1- 6 of Willersey Industrial Estate.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S Hall by reason of his majority shareholding.