REGISTERED NUMBER: 11784018 (England and Wales)

WESTON SMITH HOLDINGS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M R Weston Smith

Mrs J A Weston Smith

SECRETARY:

M R Weston Smith

REGISTERED OFFICE:

Chartley House

Rising Lane

Knowle

Solihull

West Midlands

B93 0DB

REGISTERED NUMBER:

11784018 (England and Wales)

ACCOUNTANTS:

Charles Lovell & Co Limited

Chartered Certified Accountants

and Statutory Auditors

8 Church Green East

Redditch

Worcestershire

B98 8BP

FIXED ASSETS

Investments

4

17,601,732

11,895,194

CURRENT ASSETS

Debtors

5

33,534

55,055

Cash at bank

11,097,954

15,266,445

11,131,488

15,321,500

CREDITORS

Amounts falling due within one year

6

2,120,016

2,906,656

NET CURRENT ASSETS

9,011,472

12,414,844

TOTAL ASSETS LESS CURRENT LIABILITIES

26,613,204

24,310,038

PROVISIONS FOR LIABILITIES

7

1,526,442

1,026,478

NET ASSETS

25,086,762

23,283,560

CAPITAL AND RESERVES

Called up share capital

8

150

150

Share premium

9

2,200,000

2,200,000

Retained earnings

9

22,886,612

21,083,410

SHAREHOLDERS' FUNDS

25,086,762

23,283,560

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by:

M R Weston Smith - Director

1.	STATUTORY INFORMATION

Weston Smith Holdings 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 as modified by the revaluation of certain assets.

The company is exempt from preparing group accounts as it is part of a small group.

Investments in subsidiaries

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST OR VALUATION

At 1 January 2025

760,275

11,134,919

11,895,194

Additions

-

3,706,683

3,706,683

Revaluations

-

1,999,855

1,999,855

At 31 December 2025

760,275

16,841,457

17,601,732

NET BOOK VALUE

At 31 December 2025

760,275

16,841,457

17,601,732

At 31 December 2024

760,275

11,134,919

11,895,194

Cost or valuation at 31 December 2025 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

£

£

Valuation in 2025

-

6,105,768

6,105,768

Cost

760,275

10,735,689

11,495,964

760,275

16,841,457

17,601,732

If fixed asset investments had not been revalued they would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

11,495,964

7,789,281

Listed asset investments were valued on an open market basis on 31 December 2025.

The company's investments at the Balance Sheet date in the share capital of companies include the following:-

Clarman Engineering Company Limited

Registered office: United Kingdom

Nature of business: Investment company

Class of shares

% holding

31.12.25

31.12.24

£

£

Ordinary £1

100

960

960

Aggregate capital and reserves

934,477

794,190

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

33,534

55,055

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Taxation and social security

33,836

110,896

Other creditors

2,086,180

2,795,760

2,120,016

2,906,656

7.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

1,526,442

1,026,478

Deferred

tax

£

Balance at 1 January 2025

1,026,478

Provided during year

499,964

Balance at 31 December 2025

1,526,442

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

15,002

Ordinary

£0.01

150

150

9.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 January 2025

21,083,410

2,200,000

23,283,410

Profit for the year

2,028,232

2,028,232

Dividends

(225,030

)

(225,030

)

At 31 December 2025

22,886,612

2,200,000

25,086,612

10.	RELATED PARTY DISCLOSURES

As at the balance sheet date, the company owed £2,084,680 (2024: £2,793,000) to M R Weston Smith, members of his direct family and a family trust. The loans were unsecured and repayable on demand. Interest on the loans of £101,306 (2024 £65,471) was paid during year.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M R Weston Smith.