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Company Registration No. 16215380 (England and Wales)
Southern Maintenance Holdings Ltd Unaudited accounts for the period from 29 January 2025 to 31 January 2026
Southern Maintenance Holdings Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Southern Maintenance Holdings Ltd Company Information for the period from 29 January 2025 to 31 January 2026
Directors
Lewis Tremayne Evans Michaela Evans
Company Number
16215380 (England and Wales)
Registered Office
70 Higher Brimley Road Teignmouth Devon TQ14 8JU England
Accountants
Mrs Catherine Flannery, FMAAT, FCCA, BSc (Hons) South Devon Accounting Ltd 6 Orchard Close Ogwell Newton Abbot TQ12 6AL
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Southern Maintenance Holdings Ltd Statement of financial position as at 31 January 2026
2026 
Notes
£ 
Fixed assets
Investments
4
301,500 
Current assets
Cash at bank and in hand
5,825 
Creditors: amounts falling due within one year
5
(49,991)
Net current liabilities
(44,166)
Total assets less current liabilities
257,334 
Creditors: amounts falling due after more than one year
6
(229,167)
Net assets
28,167 
Capital and reserves
Called up share capital
10 
Profit and loss account
28,157 
Shareholders' funds
28,167 
For the period ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2026 and were signed on its behalf by
Lewis Tremayne Evans Director Company Registration No. 16215380
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Southern Maintenance Holdings Ltd Notes to the Accounts for the period from 29 January 2025 to 31 January 2026
1
Statutory information
Southern Maintenance Holdings Ltd is a private company, limited by shares, registered in England and Wales, registration number 16215380. The registered office is 70 Higher Brimley Road, Teignmouth, Devon, TQ14 8JU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss. A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities. An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a longterm interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate. Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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Southern Maintenance Holdings Ltd Notes to the Accounts for the period from 29 January 2025 to 31 January 2026
4
Investments
Subsidiary undertakings 
£ 
Valuation at 29 January 2025
- 
Additions
301,500 
Valuation at 31 January 2026
301,500 
5
Creditors: amounts falling due within one year
2026 
£ 
Bank loans and overdrafts
50,000 
Loans from directors
(9)
49,991 
6
Creditors: amounts falling due after more than one year
2026 
£ 
Bank loans
229,167 
7
Average number of employees
During the period the average number of employees was 2.
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