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REGISTERED NUMBER: 05363927 (England and Wales)

Financial Statements for the Year Ended 31st October 2025

for

Simon A Stephenson Limited

| Simon A Stephenson Limited (Registered number: 05363927) |

Contents of the Financial Statements

for the Year Ended 31st October 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Simon A Stephenson Limited |

Company Information

for the Year Ended 31st October 2025

| DIRECTOR: | S A Stephenson

| REGISTERED OFFICE: | The Anchor Inn

| Anchor Lane

| Fladbury

| Pershore

| Worcestershire

| WR10 2PY

| REGISTERED NUMBER: | 05363927 (England and Wales)

| ACCOUNTANTS: | The Richards Sandy Partnership

| Thorneloe House

| 25 Barbourne Road

| Worcester

| Worcestershire

| WR1 1RU

| Simon A Stephenson Limited (Registered number: 05363927) |

Abridged Balance Sheet

31st October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 567,850 |  | 567,850 |  |

CREDITORS

Amounts falling due within one year | 261,795 |  | 305,295 |  |

NET CURRENT LIABILITIES | (261,795 | ) | (305,295 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 306,055 |  | 262,555 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 306,053 |  | 262,553 |  |

SHAREHOLDERS' FUNDS | 306,055 |  | 262,555 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Balance Sheet for the year ended 31st October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27th July 2026 and were signed by:

S A Stephenson - Director

| Simon A Stephenson Limited (Registered number: 05363927) |

Notes to the Financial Statements

for the Year Ended 31st October 2025

1. | STATUTORY INFORMATION

| Simon A Stephenson 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.

| INVESTMENTS IN SUBSIDIARIES

| Investments in subsidiary undertakings are recognised at cost.

| FINANCIAL INSTRUMENTS

| The company has elected to apply the provisions of Section 11' Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised when the company becomes party to contractual provisions of the instrument.

| Financial assets are offset, with the net amounts presented in the accounts where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic 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 constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Basic financial liabilities are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future receipts, discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. | EMPLOYEES AND DIRECTORS

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

| Simon A Stephenson Limited (Registered number: 05363927) |

Notes to the Financial Statements - continued

for the Year Ended 31st October 2025

4. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1st November 2024

| and 31st October 2025 | 567,850 |  |

| NET BOOK VALUE

| At 31st October 2025 | 567,850 |  |

| At 31st October 2024 | 567,850 |  |