Company No: 10082637 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Investments	3	2,000,000		2,000,000
		2,000,000		2,000,000
Current assets
Cash at bank and in hand		35		35
		35		35
Net current assets		35		35
Total assets less current liabilities		2,000,035		2,000,035
Creditors: amounts falling due after more than one year	4	( 1,104,600)		( 1,110,600)
Net assets		895,435		889,435
Capital and reserves
Called-up share capital	5	171,435		171,435
Capital redemption reserve		184,000		178,000
Profit and loss account		540,000		540,000
Total shareholders' funds		895,435		889,435

For the financial year ending 31 March 2026 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of A. R. Haddy & Son Holdings Limited (registered number: 10082637) were approved and authorised for issue by the Board of Directors on 14 August 2026. They were signed on its behalf by:

G W Haddy Director

R G Haddy Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

A. R. Haddy & Son Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Polmarkyn Farm, Trerulefoot, Saltash, PL12 5BG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

Dividend income

Dividend income is recognised when the company's right to receive payment has been established.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Investments
Investments in equity shares where shares are publicly traded or their fair value is reliably measurable are measured at fair value through the Profit and Loss Account. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

3. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 April 2025	2,000,000
At 31 March 2026	2,000,000
Carrying value at 31 March 2026	2,000,000
Carrying value at 31 March 2025	2,000,000

4. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Other creditors	1,104,600		1,110,600

There are no amounts included above in respect of which any security has been given by the small entity.

5. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
2,850 A Ordinary shares of £ 0.01 each	28.50		28.50
300 B Ordinary shares of £ 0.01 each	3.00		3.00
175 C Ordinary shares of £ 0.01 each	1.75		1.75
175 D Ordinary shares of £ 0.01 each	1.75		1.75
	35.00		35.00
171,400 Non-Redeemable Preference shares shares of £ 1.00 each	171,400.00		171,400.00
	171,435.00		171,435.00