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Registration number: 01531556

S.D. Parr & Company Limited
Filleted Financial Statements
for the Year Ended 31 December 2025

S.D. Parr & Company Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 7

S.D. Parr & Company Limited

Company Information

Director | Mr Julio Perez Ruiz

Company secretary | Thorntons Accountants

Registered office | Bbic Snydale Road Cudworth Barnsley South Yorkshire S72 8RP

Auditors | EKWilliams Accountants Limited 1 Pavilion Square Westhoughton Bolton BL5 3AJ

S.D. Parr & Company Limited

(Registration number: 01531556)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 796 | 1,126
Current assets |  |  |
Stocks | 5 | 292,561 | 174,820
Debtors | 6 | 225,429 | 261,117
Cash at bank and in hand |  | 231,538 | 291,312
|  | 749,528 | 727,249
Creditors: Amounts falling due within one year | 7 | (528,340) | (516,106)
Net current assets |  | 221,188 | 211,143
Net assets |  | 221,984 | 212,269
Capital and reserves |  |  |
Called up share capital |  | 180,000 | 180,000
Capital redemption reserve |  | 20,000 | 20,000
Retained earnings |  | 21,984 | 12,269
Shareholders' funds |  | 221,984 | 212,269

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 July 2026

......................................... Mr Julio Perez Ruiz Director |  |

S.D. Parr & Company Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Bbic
Snydale Road Cudworth
Barnsley
South Yorkshire
S72 8RP
England

These financial statements were authorised for issue by the director on 8 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 9 July 2026 was Peter Brassington ACA FCCA, who signed for and on behalf of EKWilliams Accountants Limited.

Revenue recognition
Revenue is recognised to the extent that it is probable that economic benefits will flow to the Company and the revenue can be measured reliably. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Revenue from sale of goods is recognised on the despatch of goods to the customer, this is when the significant risks and rewards of ownership are transferred to the buyer.

S.D. Parr & Company Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Foreign currency transactions and balances

The Company's functional currency is GBP.
Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction.
Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.
Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Profit and Loss Account.
All foreign exchange gains and losses have been presented in the Profit and Loss Account within "administrative expenses".

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings and equipment | 25% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

S.D. Parr & Company Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Recognition and measurement
The company has chosen to adopt sections 11 and 12 of FRS102 in respect of financial instruments.
Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the amounts.
Financial assets and liabilities are classified according to the substance of the contractual arrangements entered into.
Financial assets are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement is a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable in more than one year are not amortised.
Financial liabilities are initially recognised at transaction price unless the arrangement is a financing transaction, where the debt instrument is unless the arrangement is a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as receivable in more than one year are not amortised.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

S.D. Parr & Company Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 January 2025 | 1,318 | 1,318
At 31 December 2025 | 1,318 | 1,318
Depreciation
At 1 January 2025 | 192 | 192
Charge for the year | 330 | 330
At 31 December 2025 | 522 | 522
Carrying amount
At 31 December 2025 | 796 | 796
At 31 December 2024 | 1,126 | 1,126

5 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 292,561 | 174,820

There were no impairments recognised in either this year or the previous year.

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 221,687 | 256,495
Prepayments | 1,091 | 1,271
Other debtors | 2,651 | 3,351
| 225,429 | 261,117

S.D. Parr & Company Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 46,007 | 47,435
Amounts owed to group undertakings | 9 | 466,710 | 445,893
Taxation and social security |  | 2,357 | 9,876
Accruals and deferred income |  | 13,136 | 12,772
Other creditors |  | 130 | 130
|  | 528,340 | 516,106

8 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | 3,564 | 7,128
Later than one year and not later than five years | - | 3,564
| 3,564 | 10,692

The amount of non-cancellable operating lease payments recognised as an expense during the year was £7,128 (2024 - £6,747).

9 | Related party transactions

Dulces Y Conservas Helios S.A - Parent Company
During the year the company purchased goods totalling £1,277,934 (2024: £962,301) from Dulces Y Conservas Helios S.A.
As at the reporting date, the company owed £466,710 (2024: £445,893) to the parent company, Dulces Y Conservas Helios S.A. The balance due is unsecured, interest free and repayable on demand.

The immediate and ultimate parent is Dulces y Conservas Helios S.A., a company incorporated in Spain. This is also the parent of the smallest and largest group into which these financial statements are consolidated. The consolidated financial statements are available from Dulces y Conservas Helios S.A., Ctra. Burgos-Portugal, km 129, Apartado 371, 47080 Valladolid, Spain.
There is no ultimate controlling party.