Registered number: 00950515
 

 

HENRY C. COLLISON AND SONS LIMITED

FINANCIAL STATEMENTS
 

FOR THE YEAR ENDED 31 DECEMBER 2025

HENRY C. COLLISON AND SONS LIMITED

 

COMPANY INFORMATION

HENRY C. COLLISON AND SONS LIMITED

 

CONTENTS

HENRY C. COLLISON AND SONS LIMITED

REGISTERED NUMBER: 00950515

BALANCE SHEET

AS AT 31 DECEMBER 2025

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the Directors' Report and the Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies' regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 September 2026.

The notes on pages 2 to 6 form part of these financial statements.

Page 1

HENRY C. COLLISON AND SONS LIMITED

 

 

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Henry C. Collison and Sons Limited (company number: 00950515), having its registered office and principal place of business at 9 Savill Road, Lindfield, Haywards Heath, West Sussex, RH16 2NY is a private limited company incorporated in England and Wales.

2.Accounting policies

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The company is itself a subsidiary company and is exempt from the requirement to prepare group accounts by virture of section 400 of the Companies Act 2006. These financial statements therefore present information about the company as an individual undertaking and not about its group.

The following principal accounting policies have been applied:

The company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.

The company continues to have a strong Balance Sheet, with net current assets of £174,966 (2024: £257,566 ) and net assets of £273,254 (2024: £355,824). 

As a holding company, the company holds significant loan balances with related parties and its activities are dependent on the continuing operation of its subsidiaries and support of its parent.

Management regards the Group as having sufficient financial and operational capacity to continue operations. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Functional and presentation currency

The company's functional and presentational currency is Pound Sterling (GBP).

Transactions and balances

At each year end, foreign currency monetary items are translated using the closing rate.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Income and Retained Earnings.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in the Statement of Income and Retained Earnings within 'other operating income'.

Page 2

HENRY C. COLLISON AND SONS LIMITED

 

 

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

Interest income is recognised inthe Statement of Income and Retained Earnings using the effective interest method.

Investments in subsidiaries are measured at cost less accumulated impairment.

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

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Short-term creditors are measured at the transaction price. 

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Financial liabilities are initially recognised at the transaction price and are subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction. Financial liabilities are derecognised when the obligation specified in the contract is discharged, cancelled or expires.

Page 3

HENRY C. COLLISON AND SONS LIMITED

 

 

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

Tax is recognised in the Statement of Income and Retained Earnings except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Equity dividends are recognised when they become legally payable.

Page 4

HENRY C. COLLISON AND SONS LIMITED

 

 

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page 5

HENRY C. COLLISON AND SONS LIMITED

 

 

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

The immediate parent Company is Heineken Beverages (South Africa) (Pty) Ltd, a Company incorporated in the Republic of South Africa, and the ultimate parent Company is Heineken N.V., a company incorporated in Netherlands.

The smallest group to consolidate these financial statements is Heineken Beverages Holdings Limited, a company incorporated in the Republic of South Africa. Copies of the Heineken Beverages Holdings Limited consolidated financial statements can be obtained from the registered office  Aan de Wagenweg, Stellenbosch 7600, Republic of South Africa.

The largest group to consolidate these financial statements is Heineken N.V. The consolidated financial statement can be obtained from the Company’s registered office and on the website www.theheinekencompany.com

The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 10 September 2026 by Robert Bradman BA CA (Senior Statutory Auditor) on behalf of Wilder Coe Ltd.

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