REGISTERED NUMBER: 00589548 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

W H SMITH (HARBORNE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L E N Smith

P W D Smith

SECRETARY:

L E N Smith

REGISTERED OFFICE:

66 Devon Road

Smethwick Warley

West Midlands

B67 5EJ

REGISTERED NUMBER:

00589548 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Investments

4

145,740

154,873

CURRENT ASSETS

Cash at bank

4,018

3,202

CREDITORS

Amounts falling due within one year

5

2,068

1,992

NET CURRENT ASSETS

1,950

1,210

TOTAL ASSETS LESS CURRENT LIABILITIES

147,690

156,083

PROVISIONS FOR LIABILITIES

17,751

18,067

NET ASSETS

129,939

138,016

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Revaluation reserve

6

66,776

86,276

Retained earnings

53,163

41,740

SHAREHOLDERS' FUNDS

129,939

138,016

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

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

L E N Smith - Director

1.	STATUTORY INFORMATION

W H Smith (Harborne) 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 as modified by the revaluation of certain assets.

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.

Investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Investment income

Investment income is credited to the profit and loss account on a receivable basis.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

154,873

Share of profit/(loss)

(1

)

Revaluations

(9,132

)

At 31 March 2026

145,740

NET BOOK VALUE

At 31 March 2026

145,740

At 31 March 2025

154,873

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2021

72,035

Valuation in 2022

14,241

Valuation in 2023

(4,114

)

Valuation in 2024

9,987

Valuation in 2025

1,511

Valuation in 2026

(9,133

)

Cost

61,213

145,740

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

2,068

1,992

6.

RESERVES

Revaluation

reserve

£

At 1 April 2025

86,276

Revaluation of investments

(19,500

)

At 31 March 2026

66,776

7.	RELATED PARTY DISCLOSURES

At 31 March 2026 the company owed £524 (2025: £524) to Mr L. E. N. Smith, a director of the company. There were no transactions relating to this balance during the year. At 31 March 2026the company owed £524 (2025: £524) to Mr P.W.D. Smith, a director of the company. There were no transactions relating to this balance during the year.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors jointly.