| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| FOR |
| SIMPSON (RYE HARBOUR) LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| FOR |
| SIMPSON (RYE HARBOUR) LIMITED |
| SIMPSON (RYE HARBOUR) LIMITED (REGISTERED NUMBER: 00247297) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Chartered Accountants' Report | 8 |
| SIMPSON (RYE HARBOUR) LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants & Business Advisers |
| 28 Wilton Road |
| Bexhill on Sea |
| East Sussex |
| TN40 1EZ |
| SIMPSON (RYE HARBOUR) LIMITED (REGISTERED NUMBER: 00247297) |
| BALANCE SHEET |
| 31 DECEMBER 2025 |
| 31.12.25 | 31.12.24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 8 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Capital redemption reserve | 10 |
| Retained earnings | 10 |
| SHAREHOLDERS' FUNDS |
| 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. |
| SIMPSON (RYE HARBOUR) LIMITED (REGISTERED NUMBER: 00247297) |
| BALANCE SHEET - continued |
| 31 DECEMBER 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| SIMPSON (RYE HARBOUR) LIMITED (REGISTERED NUMBER: 00247297) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 1. | STATUTORY INFORMATION |
| Simpson (Rye Harbour) Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The directors have made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. Although current liabilities exceed current assets (net current liabilities £15,033 (2024 £14,372), the directors are optimistic that the company will meet all liabilities as they become due. |
| As a result they have adopted the going concern basis of accounting. |
| Turnover |
| Turnover represents invoices raised in respect of property rental and income received from investments. |
| Turnover is recognised at the point which the right to consideration becomes due. |
| Tangible fixed assets |
| Freehold property | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| 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. |
| Intangible assets |
| Investments are included at market value as at the balance sheet date. Profits or losses arising from disposal of fixed asset investments are treated as part of the result from ordinary activities. |
| Income from investments comprises of dividends declared during the accounting period and interest received on listed and unlisted investments. |
| SIMPSON (RYE HARBOUR) LIMITED (REGISTERED NUMBER: 00247297) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Freehold | Plant and | and |
| property | machinery | fittings | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 January 2025 |
| and 31 December 2025 |
| DEPRECIATION |
| At 1 January 2025 |
| Charge for year |
| At 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 December 2024 |
| 5. | FIXED ASSET INVESTMENTS |
| Unlisted |
| investments |
| £ |
| COST OR VALUATION |
| At 1 January 2025 |
| Revaluations |
| At 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 December 2024 |
| SIMPSON (RYE HARBOUR) LIMITED (REGISTERED NUMBER: 00247297) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 5. | FIXED ASSET INVESTMENTS - continued |
| Cost or valuation at 31 December 2025 is represented by: |
| Unlisted |
| investments |
| £ |
| Valuation in 2016 | 12,716 |
| Valuation in 2017 | 3,916 |
| Valuation in 2018 | (17,318 | ) |
| Valuation in 2019 | (3,824 | ) |
| Valuation in 2020 | (18,801 | ) |
| Valuation in 2021 | 173 |
| Valuation in 2022 | (3,140 | ) |
| Valuation in 2023 | 4,054 |
| Valuation in 2024 | 7,853 |
| Valuation in 2025 | 6,537 |
| Cost | 43,021 |
| 35,187 |
| If fixed assets investments had not been revalued they would have been included at the following historical cost: |
| 31.12.25 | 31.12.24 |
| £ | £ |
| Cost | 17,495 | 17,495 |
| Stock exchange securities were valued on an open market basis on 31 December 2025 by the London Stock Exchange . |
| Included within the valuation for 2016 is the valuation for 2015. This is split as (11,239: 2015) and (1,477: 2016). This totals 12,716. |
| The investments comprise of Stock Exchange securities, unquoted shares and rare coins. |
| The rare coins were originally purchased for £5,500 during 1992 but their value has been reduced to £1,000 following the verbal opinion obtained by the directors. |
| The market value of the investments listed on the Stock Exchange at 31 December 2024 was £35,187 (2024 - £28,650). |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.12.25 | 31.12.24 |
| £ | £ |
| Prepayments |
| SIMPSON (RYE HARBOUR) LIMITED (REGISTERED NUMBER: 00247297) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.12.25 | 31.12.24 |
| £ | £ |
| Social security and other taxes |
| Directors' current accounts |
| Income received in advance |
| Accrued expenses |
| 8. | PROVISIONS FOR LIABILITIES |
| 31.12.25 | 31.12.24 |
| £ | £ |
| Deferred tax |
| Accelerated capital allowances |
| Deferred |
| tax |
| £ |
| Balance at 1 January 2025 |
| Provided during year |
| Balance at 31 December 2025 |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.12.25 | 31.12.24 |
| value: | £ | £ |
| Ordinary shares | 0.25 | 3,394 | 3,394 |
| 10. | RESERVES |
| Capital |
| Retained | redemption |
| earnings | reserve | Totals |
| £ | £ | £ |
| At 1 January 2025 | 16,473 |
| Deficit for the year | ( |
) | ( |
) |
| Revaluations | 6,538 | - | 6,538 |
| At 31 December 2025 | 21,489 |
| 11. | RELATED PARTY DISCLOSURES |
| At the balance sheet date the company owed Mr P Gould £181,994 (2024 - £172,889). |
| This loan is interest free and has no terms attached. |
| CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS |
| ON THE UNAUDITED FINANCIAL STATEMENTS OF |
| SIMPSON (RYE HARBOUR) LIMITED |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Simpson (Rye Harbour) Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. |
| As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook. |
| This report is made solely to the Board of Directors of Simpson (Rye Harbour) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Simpson (Rye Harbour) Limited and state those matters that we have agreed to state to the Board of Directors of Simpson (Rye Harbour) Limited, as a body, in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Simpson (Rye Harbour) Limited and its Board of Directors, as a body, for our work or for this report. |
| It is your duty to ensure that Simpson (Rye Harbour) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Simpson (Rye Harbour) Limited. You consider that Simpson (Rye Harbour) Limited is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of Simpson (Rye Harbour) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
| Chartered Accountants & Business Advisers |
| 28 Wilton Road |
| Bexhill on Sea |
| East Sussex |
| TN40 1EZ |