REGISTERED NUMBER: 09546681 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2026

FOR

SIMON HOLDEN ASSOCIATES LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Holden

Mrs R Holden

REGISTERED OFFICE:

c/o Michael Heaven & Associates Limited

47 Calthorpe Road

Edgbaston

BIRMINGHAM

West Midlands

B15 1TH

REGISTERED NUMBER:

09546681 (England and Wales)

ACCOUNTANTS:

Michael Heaven & Associates Limited

Chartered Certified Accountants

47 Calthorpe Road

Edgbaston

BIRMINGHAM

B15 1TH

BANKERS:

HSBC Bank

47 Eastgate street

Chester

Cheshire

CH11XW

INCORPORATED:

16th April 2015

FIXED ASSETS

Tangible assets

4

164

369

Investment property

5

417,683

370,136

417,847

370,505

CURRENT ASSETS

Cash at bank

699

597

CREDITORS

Amounts falling due within one year

269,294

264,305

NET CURRENT LIABILITIES

(268,595

)

(263,708

)

TOTAL ASSETS LESS CURRENT LIABILITIES

149,252

106,797

PROVISIONS FOR LIABILITIES

6

24,573

12,130

NET ASSETS

124,679

94,667

CAPITAL AND RESERVES

Called up share capital

7

100

100

Undistributable revenue reserve

120,365

85,315

Retained earnings

4,214

9,252

SHAREHOLDERS' FUNDS

124,679

94,667

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30th April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 14th July 2026 and were signed on its behalf by:

Mr S Holden - Director

1.	STATUTORY INFORMATION

Simon Holden Associates 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.

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 the rental income due for the year.

Tangible fixed assets

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

Fixtures & computer equipment - 25% straight line

Investment property

Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and loans from related parties.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st May 2025

and 30th April 2026

3,295

DEPRECIATION

At 1st May 2025

2,926

Charge for year

205

At 30th April 2026

3,131

NET BOOK VALUE

At 30th April 2026

164

At 30th April 2025

369

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st May 2025

370,136

Revaluations

47,547

At 30th April 2026

417,683

NET BOOK VALUE

At 30th April 2026

417,683

At 30th April 2025

370,136

Fair value at 30th April 2026 is represented by:

£

Valuation in 2019

64,198

Valuation in 2020

18,604

Valuation in 2021

(14,692

)

Valuation in 2022

2,623

Valuation in 2023

19,398

Valuation in 2024

1,972

Valuation in 2025

5,590

Valuation in 2026

47,547

Cost

272,443

417,683

In the directors' opinion the current carrying value of the investment property purchased in October 2018 is reflective of the current market value. Other investment property was revalued professionally in 2019 and in the directors' opinion the carrying value is reflective of the current market value.

6.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

24,573

12,130

Deferred

tax

£

Balance at 1st May 2025

12,130

Movement during the year

12,443

Balance at 30th April 2026

24,573

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated.

Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

40

Ordinary A

£1

40

40

40

Ordinary B

£1

40

40

10

Ordinary C

£1

10

10

10

Ordinary D

£1

10

10

100

100

8.	RELATED PARTY DISCLOSURES

At the year end the amount due to the directors totalled £266,900. The loan is interest free and repayable on demand.