REGISTERED NUMBER: 06455900 (England and Wales)

PARKER & SON (HOLDINGS) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr M T Parker

Mr C D T Parker

REGISTERED OFFICE:

81 Burton Road

Derby

Derbyshire

DE1 1TJ

REGISTERED NUMBER:

06455900 (England and Wales)

ACCOUNTANTS:

Johnson Tidsall Limited

Chartered Accountants

81 Burton Road

Derby

Derbyshire

DE1 1TJ

CURRENT ASSETS

Cash at bank

563

27,481

CREDITORS

Amounts falling due within one year

5

28,698

49,708

NET CURRENT LIABILITIES

(28,135

)

(22,227

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(28,135

)

(22,227

)

CAPITAL AND RESERVES

Called up share capital

6

50,850

50,850

Other reserves

7

40,688

40,688

Retained earnings

7

(119,673

)

(113,765

)

SHAREHOLDERS' FUNDS

(28,135

)

(22,227

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 August 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

Mr M T Parker - Director

1.	STATUTORY INFORMATION

Parker & Son (Holdings) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The directors have confirmed their continuing financial support for the company through their directors' loan accounts.

The comparative figures cover the eighteen month period ended 28 August 2024 and are therefore not directly comparable with the current twelve month period.

Preparation of consolidated financial statements

The financial statements contain information about Parker & Son (Holdings) Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Sales, rental income and commission shown in the profit and loss account represents amounts invoiced during the year exclusive of value added tax.

Tangible fixed assets

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

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost or deemed cost less any provision for impairment.

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 29 August 2024

and 28 August 2025

121,438

PROVISIONS

At 29 August 2024

and 28 August 2025

121,438

NET BOOK VALUE

At 28 August 2025

-

At 28 August 2024

-

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,242

6,339

VAT

1

1,900

Directors' current accounts

23,241

38,857

Accruals and deferred income

1,214

2,612

28,698

49,708

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50,850

Ordinary

£1

50,850

50,850

7.

RESERVES

Retained

Other

earnings

reserves

Totals

£

£

£

At 29 August 2024

(113,765

)

40,688

(73,077

)

Deficit for the year

(5,908

)

(5,908

)

At 28 August 2025

(119,673

)

40,688

(78,985

)

Other reserves relates to a merger reserve.

8.	RELATED PARTY DISCLOSURES

2025

2024

£

£

Amounts owed to directors

23,241

38,857

The above amounts are interest free, and have no formal repayment terms.

Parker & Son (Printers) Ltd, a wholly owned subsidiary, was placed into liquidation on 17 February 2023 and remained in liquidation at the year end.