Company No: 17072135 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.05.2026
		£
Fixed assets
Investments	3	2,538,500
		2,538,500
Current assets
Debtors
- due within one year	4	1,574,000
- due after more than one year	4	605,563
		2,179,563
Creditors: amounts falling due within one year	5	( 1,574,000)
Net current assets		605,563
Total assets less current liabilities		3,144,063
Creditors: amounts falling due after more than one year	6	( 643,063)
Net assets		2,501,000
Capital and reserves
Called-up share capital		1,000
Profit and loss account		2,500,000
Total shareholders' funds		2,501,000

For the financial period ending 31 May 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 period 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 J Wakely and Sons Holdings Ltd (registered number: 17072135) were approved and authorised for issue by the Board of Directors on 02 September 2026. They were signed on its behalf by:

S Wakely Director

R J Wakely Director

1. Accounting policies

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

General information and basis of accounting

A J Wakely and Sons Holdings Ltd (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 Aj Wakely And Sons, 91 East Street, Bridport, DT6 3LB, 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 under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Reporting period length

The reporting period has been shortened to cover the period from 5 March to 31 May 2026.

The directors made the decision to change the accounting period for commercial reasons.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

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.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Period from 05.03.2026 to 31.05.2026
	Number
Monthly average number of persons employed by the Company during the period, including directors	2

3. Fixed asset investments

Investments in subsidiaries

	31.05.2026
	£
Cost
At 05 March 2026	0
Additions	2,538,500
At 31 May 2026	2,538,500
Carrying value at 31 May 2026	2,538,500

At the balance sheet date the company had 1 wholly owned subsidiary, acquired within the period.

4. Debtors

	31.05.2026
	£
Debtors: amounts falling due within one year
Amounts owed by Group undertakings	1,574,000
Debtors: amounts falling due after more than one year
Amounts owed by Group undertakings	605,563

Amounts owed by Group undertakings are repayable on demand and do not bear interest.

5. Creditors: amounts falling due within one year

	31.05.2026
	£
Amounts owed to connected persons	1,574,000

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

	31.05.2026
	£
Amounts owed to connected persons	643,063

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

Amounts owed to connected persons do not bear interest.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	31.05.2026
	£
Amounts owed to connected persons	126,000

7. Related party transactions

Transactions with entities in which the entity itself has a participating interest

The company has taken advantage of the exemptions provided from disclosing transactions with its wholly owned subsidiary.