0
01/01/2025
31/12/2025
2025-12-31
false
false
false
false
false
false
false
true
false
false
true
false
false
false
false
true
true
false
No description of principal activities is disclosed
2025-01-01
Sage Accounts Production 23.0 - FRS102_2023
xbrli:pure
xbrli:shares
iso4217:GBP
04297551
2025-01-01
2025-12-31
04297551
2025-12-31
04297551
2024-12-31
04297551
2024-01-01
2024-12-31
04297551
2024-12-31
04297551
2023-12-31
04297551
bus:RegisteredOffice
2025-01-01
2025-12-31
04297551
bus:Director1
2025-01-01
2025-12-31
04297551
bus:Director2
2025-01-01
2025-12-31
04297551
core:WithinOneYear
2025-12-31
04297551
core:WithinOneYear
2024-12-31
04297551
core:RetainedEarningsAccumulatedLosses
2024-12-31
04297551
core:RetainedEarningsAccumulatedLosses
2023-12-31
04297551
core:RetainedEarningsAccumulatedLosses
2025-12-31
04297551
core:RetainedEarningsAccumulatedLosses
2024-12-31
04297551
core:ShareCapital
2025-12-31
04297551
core:ShareCapital
2024-12-31
04297551
1
2025-01-01
2025-12-31
04297551
1
2024-01-01
2024-12-31
04297551
core:CostValuation
core:Non-currentFinancialInstruments
2024-12-31
04297551
core:AdditionsToInvestments
core:Non-currentFinancialInstruments
2025-12-31
04297551
core:DisposalsRepaymentsInvestments
core:Non-currentFinancialInstruments
2025-12-31
04297551
core:Non-currentFinancialInstruments
core:RevaluationsIncreaseDecreaseInInvestments
2025-12-31
04297551
core:CostValuation
core:Non-currentFinancialInstruments
2025-12-31
04297551
core:Non-currentFinancialInstruments
2025-12-31
04297551
core:Non-currentFinancialInstruments
2024-12-31
04297551
core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal
core:Non-currentFinancialInstruments
2025-12-31
04297551
bus:SmallEntities
2025-01-01
2025-12-31
04297551
bus:AuditExempt-NoAccountantsReport
2025-01-01
2025-12-31
04297551
bus:SmallCompaniesRegimeForAccounts
2025-01-01
2025-12-31
04297551
bus:CompanyLimitedByGuarantee
2025-01-01
2025-12-31
04297551
bus:FullAccounts
2025-01-01
2025-12-31
Company registration number:
04297551
Summerley Investments Ltd
Company limited by guarantee
Unaudited financial statements
31 December 2025
Summerley Investments Ltd
Company limited by guarantee
Contents
Directors and other information
Directors report
Statement of income and retained earnings
Statement of financial position
Notes to the financial statements
Summerley Investments Ltd
Company limited by guarantee
Directors and other information
|
|
|
|
Directors |
Mr Malcolm Heald |
|
|
Mrs Beverley Heald |
|
|
|
|
|
|
|
Company number |
04297551 |
|
|
|
|
|
|
|
Registered office |
Littleworth Common |
|
|
Bucks |
|
|
SL1 8QE |
|
|
|
|
|
|
|
Business address |
Horseshoe Hill House |
|
|
Littleworth Common |
|
|
Bucks |
|
|
SL1 8QE |
|
|
|
Summerley Investments Ltd
Company limited by guarantee
Directors report
Year ended 31 December 2025
The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2025.
Directors
The directors who served the company during the year were as follows:
|
|
Mr Malcolm Heald |
|
Mrs Beverley Heald |
|
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
26 August 2026
and signed on behalf of the board by:
Mr Malcolm Heald
Director
Summerley Investments Ltd
Company limited by guarantee
Statement of income and retained earnings
Year ended 31 December 2025
|
|
|
|
2025 |
|
2024 |
|
|
|
|
Note |
|
£ |
|
£ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Turnover |
|
|
|
- |
|
- |
|
|
|
Cost of sales |
|
|
|
- |
|
- |
|
|
|
Administrative expenses |
|
|
|
(
17,387) |
|
(
13,276) |
|
|
|
|
|
|
_______ |
|
_______ |
|
|
|
Operating loss |
|
|
|
(
17,387) |
|
(
13,276) |
|
|
|
|
|
|
|
|
|
|
|
|
Gain on financial assets at fair value through profit or loss |
|
|
|
196,249 |
|
191,535 |
|
|
|
Income from other fixed asset investments |
|
|
|
24,160 |
|
23,443 |
|
|
|
Other interest receivable and similar income |
|
|
|
4,845 |
|
5,858 |
|
|
|
Profit before taxation |
|
4 |
|
207,867 |
|
207,560 |
|
|
|
|
|
|
|
|
|
|
|
|
Tax on profit |
|
|
|
- |
|
- |
|
|
|
|
|
|
_______ |
|
_______ |
|
|
|
Profit for the financial year and total comprehensive income |
|
|
|
207,867 |
|
207,560 |
|
|
|
|
|
|
_______ |
|
_______ |
|
|
|
|
|
|
|
|
|
|
|
|
Dividends declared and paid or payable during the year |
|
|
|
(
1,003,800) |
|
- |
|
|
|
|
|
|
|
|
|
|
|
|
Retained earnings at the start of the year |
|
|
|
1,991,858 |
|
1,784,298 |
|
|
|
|
|
|
_______ |
|
_______ |
|
|
|
Retained earnings at the end of the year |
|
|
|
1,195,925 |
|
1,991,858 |
|
|
|
|
|
|
_______ |
|
_______ |
|
|
|
|
|
|
|
|
|
|
|
All the activities of the company are from continuing operations.
Summerley Investments Ltd
Company limited by guarantee
Statement of financial position
31 December 2025
|
|
|
2025 |
|
|
|
2024 |
|
|
|
|
Note |
£ |
|
£ |
|
£ |
|
£ |
|
|
|
|
|
|
|
|
|
|
|
Fixed assets |
|
|
|
|
|
|
|
|
|
|
Investments |
|
5 |
1,733,207 |
|
|
|
2,391,725 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
1,733,207 |
|
|
|
2,391,725 |
|
|
|
|
|
|
|
|
|
|
|
Current assets |
|
|
|
|
|
|
|
|
|
|
Debtors |
|
|
7,119 |
|
|
|
- |
|
|
|
Cash at bank and in hand |
|
|
85,103 |
|
|
|
124,637 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
92,222 |
|
|
|
124,637 |
|
|
|
Creditors: amounts falling due |
|
|
|
|
|
|
|
|
|
|
within one year |
|
|
(
557,804) |
|
|
|
(
452,804) |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
Net current liabilities |
|
|
|
|
(
465,582) |
|
|
|
(
328,167) |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
Total assets less current liabilities |
|
|
|
|
1,267,625 |
|
|
|
2,063,558 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
_______ |
|
|
|
_______ |
|
Net assets |
|
|
|
|
1,267,625 |
|
|
|
2,063,558 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
|
|
|
|
Capital and reserves |
|
|
|
|
|
|
|
|
|
|
Called up share capital |
|
|
|
|
71,700 |
|
|
|
71,700 |
|
Profit and loss account |
|
|
|
|
1,195,925 |
|
|
|
1,991,858 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
Members funds |
|
|
|
|
1,267,625 |
|
|
|
2,063,558 |
|
|
|
|
|
_______ |
|
|
|
_______ |
|
|
|
|
|
|
|
|
|
|
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These financial statements were approved by the
board of directors
and authorised for issue on
26 August 2026
, and are signed on behalf of the board by:
Mr Malcolm Heald
Director
Company registration number:
04297551
Summerley Investments Ltd
Company limited by guarantee
Notes to the financial statements
Year ended 31 December 2025
1.
General information
The company is a private company limited by guarantee, registered in England. The address of the registered office is Horseshoe Hill House, Littleworth Common, Bucks, SL1 8QE.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
5.
Investments
|
|
Shares in group undertakings and participating interests |
Other investments other than loans |
Total |
|
|
|
|
|
£ |
£ |
£ |
|
|
|
|
Cost or valuation |
|
|
|
|
|
|
|
At 1 January 2025 |
699,850 |
1,691,875 |
2,391,725 |
|
|
|
|
Additions |
- |
680,918 |
680,918 |
|
|
|
|
Disposals |
- |
(
1,529,153) |
(
1,529,153) |
|
|
|
|
Revaluations |
- |
189,717 |
189,717 |
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
At 31 December 2025 |
699,850 |
1,033,357 |
1,733,207 |
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
Impairment |
|
|
|
|
|
|
|
At 1 January 2025 and 31 December 2025 |
- |
- |
- |
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
Carrying amount |
|
|
|
|
|
|
|
At 31 December 2025 |
699,850 |
1,033,357 |
1,733,207 |
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
At 31 December 2024 |
699,850 |
1,691,875 |
2,391,725 |
|
|
|
|
|
_______ |
_______ |
_______ |
|
|
|
|
|
|
|
|
|
|
|
Quoted investments are carried at market value with revaluations taken to the profit and loss account.