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REGISTERED NUMBER: 07122985












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

PA SIMMONDS LTD
PA SIMMONDS LTD (REGISTERED NUMBER: 07122985)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

PA SIMMONDS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2026







DIRECTOR: P A Simmonds





SECRETARY: E L Simmonds





REGISTERED OFFICE: 19 Goldington Road
Bedford
MK40 3JY





REGISTERED NUMBER: 07122985





ACCOUNTANTS: Monico Tunley Limited
Chartered Accountants
19 Goldington Road
Bedford
MK40 3JY
Page 1
PA SIMMONDS LTD (REGISTERED NUMBER: 07122985)

BALANCE SHEET
31 JANUARY 2026

2026 2025
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 61,891 85,100
Tangible assets 5 1,872 3,635
63,763 88,735

CURRENT ASSETS
Debtors 6 7,700 -
Cash at bank and in hand 156,692 167,422
164,392 167,422
CREDITORS
Amounts falling due within one year 7 119,568 134,491
NET CURRENT ASSETS 44,824 32,931
TOTAL ASSETS LESS CURRENT
LIABILITIES
108,587
121,666

PROVISIONS FOR LIABILITIES 356 817
NET ASSETS 108,231 120,849

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 108,131 120,749
SHAREHOLDERS' FUNDS 108,231 120,849

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 notes form part of these financial statements

Page 2 continued...
PA SIMMONDS LTD (REGISTERED NUMBER: 07122985)

BALANCE SHEET - continued
31 JANUARY 2026


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 April 2026 and were signed by:





P A Simmonds - Director


The notes form part of these financial statements

Page 3
PA SIMMONDS LTD (REGISTERED NUMBER: 07122985)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

1. STATUTORY INFORMATION

PA Simmonds Limited is a private company, limited by shares, registered in England within the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

Turnover
Turnover represents commissions due in respect of the period.

Grants are accounted for in the period to which they relate.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, has been amortised evenly over its estimated useful life of four years.

Intangible assets other than goodwill
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Other intangible assets are being amortised evenly over their estimated useful life of 4 years. This period has been selected as the purchase of the asset is expected to lead to increased income streams for 4 years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% straight line
Computer equipment - 33% straight line

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Page 4 continued...
PA SIMMONDS LTD (REGISTERED NUMBER: 07122985)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026

2. ACCOUNTING POLICIES - continued

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.

Hire purchase and leasing commitments
Rentals under operating leases are charged to the profit and loss account on a straight line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the period until the date rent is expected to be adjusted to the prevailing market rate.

Employee benefits
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 February 2025
and 31 January 2026 100,000 647,836 747,836
AMORTISATION
At 1 February 2025 100,000 562,736 662,736
Charge for year - 23,209 23,209
At 31 January 2026 100,000 585,945 685,945
NET BOOK VALUE
At 31 January 2026 - 61,891 61,891
At 31 January 2025 - 85,100 85,100

Page 5 continued...
PA SIMMONDS LTD (REGISTERED NUMBER: 07122985)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 February 2025 8,228 27,766 35,994
Additions 252 420 672
At 31 January 2026 8,480 28,186 36,666
DEPRECIATION
At 1 February 2025 7,953 24,406 32,359
Charge for year 310 2,125 2,435
At 31 January 2026 8,263 26,531 34,794
NET BOOK VALUE
At 31 January 2026 217 1,655 1,872
At 31 January 2025 275 3,360 3,635

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Other debtors 7,700 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade creditors 12,945 5,945
Taxation and social security 104,211 99,453
Other creditors 2,412 29,093
119,568 134,491

8. OTHER FINANCIAL COMMITMENTS

At the year end, the company had no financial commitments under operating leases.

Page 6
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
PA SIMMONDS LTD

The following reproduces the text of the report prepared for the director 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 Director 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 PA Simmonds Ltd for the year ended 31 January 2026 which comprise the Profit and Loss Account, 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 http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of PA Simmonds Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of PA Simmonds Ltd and state those matters that we have agreed to state to the director of PA Simmonds Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PA Simmonds Ltd and its director for our work or for this report.

It is your duty to ensure that PA Simmonds Ltd 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 profit of PA Simmonds Ltd. You consider that PA Simmonds Ltd 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 PA Simmonds Ltd. 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.






Monico Tunley Limited
Chartered Accountants
19 Goldington Road
Bedford
MK40 3JY


22 April 2026

This page does not form part of the statutory financial statements

Page 7