REGISTERED NUMBER: 00529225 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

H.W. CAMPION LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

H W Campion

Mrs K L Campion

SECRETARY:

Mrs K L Campion

REGISTERED OFFICE:

Beckbury Hall

Beckbury

Shifnal

Shropshire

TF11 9DJ

REGISTERED NUMBER:

00529225 (England and Wales)

ACCOUNTANTS:

Crombies Accountants Limited

Chartered Accountants

34 Waterloo Road

Wolverhampton

West Midlands

WV1 4DG

FIXED ASSETS

Tangible assets

4

2,940

11,983

Investment property

5

10,106,546

10,606,546

10,109,486

10,618,529

CURRENT ASSETS

Stocks

59,500

59,500

Debtors

6

-

11,419

Cash at bank

164,133

226,117

223,633

297,036

CREDITORS

Amounts falling due within one year

7

284,089

141,565

NET CURRENT (LIABILITIES)/ASSETS

(60,456

)

155,471

TOTAL ASSETS LESS CURRENT LIABILITIES

10,049,030

10,774,000

CREDITORS

Amounts falling due after more than one year

8

(3,701,702

)

(4,257,477

)

PROVISIONS FOR LIABILITIES

10

(193,630

)

(328,085

)

NET ASSETS

6,153,698

6,188,438

CAPITAL AND RESERVES

Called up share capital

1,100,000

1,100,000

Fair value reserve

11

1,914,412

2,335,477

Retained earnings

3,139,286

2,752,961

SHAREHOLDERS' FUNDS

6,153,698

6,188,438

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 June 2026 and were signed on its behalf by:

H W Campion - Director

1.	STATUTORY INFORMATION

H.W. Campion 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.

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

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rents received and proceeds from sale of development properties

Tangible fixed assets

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

Plant and equipment

-

33.3% on cost and 10% on reducing balance

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

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

equipment

£

COST

At 1 May 2025

53,392

Additions

227

At 30 April 2026

53,619

DEPRECIATION

At 1 May 2025

41,409

Charge for year

9,270

At 30 April 2026

50,679

NET BOOK VALUE

At 30 April 2026

2,940

At 30 April 2025

11,983

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

10,606,546

Disposals

(500,000

)

At 30 April 2026

10,106,546

NET BOOK VALUE

At 30 April 2026

10,106,546

At 30 April 2025

10,606,546

Fair value at 30 April 2026 is represented by:

£

Valuation in 2011

2,773,525

Valuation in 2015

10,027

Valuation in 2019

(2,406

)

Cost

7,325,400

10,106,546

The Directors have considered the fair value at the reporting date and confirm no change.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

-

11,419

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

40,888

30,730

Taxation and social security

207,444

91,390

Other creditors

35,757

19,445

284,089

141,565

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

3,701,702

4,257,477

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

3,701,702

4,257,477

The bank loan is secured on the freehold property of the company.

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

193,630

328,085

Deferred

tax

£

Balance at 1 May 2025

328,085

Utilised during year

(134,455

)

Balance at 30 April 2026

193,630

11.

RESERVES

Fair

value

reserve

£

At 1 May 2025

2,335,477

Fair value adjustment

(421,065

)

At 30 April 2026

1,914,412

Included in the fair value reserve is £193,630 of deferred tax.