J.W. Simpkin (Holdings) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13663691 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

J.W. Simpkin (Holdings) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S O Moore

J D Cokayne

R McHugh

REGISTERED OFFICE:

Unit 10

High Holborn Road

Ripley

Derbyshire

DE5 3NW

REGISTERED NUMBER:

13663691 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Investments

4

108,252

Investment property

5

600,000

708,252

CURRENT ASSETS

Debtors

6

168,619

276,160

Cash at bank

8,671

33,625

177,290

309,785

CREDITORS

Amounts falling due within one year

7

16,938

16,248

NET CURRENT ASSETS

160,352

293,537

TOTAL ASSETS LESS CURRENT
LIABILITIES

868,604

1,001,789

CREDITORS

Amounts falling due after more than one
year

8

(131,045

)

(142,943

)

PROVISIONS FOR LIABILITIES

(33,000

)

(33,000

)

NET ASSETS

704,559

825,846

CAPITAL AND RESERVES

Called up share capital

452

Fair value reserve

10

148,217

Retained earnings

10

555,890

677,177

704,559

825,846

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by:

J D Cokayne - Director

1.	STATUTORY INFORMATION

J.W. Simpkin (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.

Preparation of consolidated financial statements

The financial statements contain information about J.W. Simpkin (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents rental income receivable for the period and is recognised in the period that the rent relates to.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less provision for permanent diminution in value.

Investment property

Investment property is not depreciated but is revalued annually at its fair value. Any aggregate surplus or deficit arising from changes in fair value are taken to the profit and loss account and transferred to a fair value reserve.

Deferred tax

Provision is made at current rates for taxation deferred in respect of all material timing differences, including provisions made for potential tax arising on assets which have been revalued.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2025

and 28 February 2026

108,252

NET BOOK VALUE

At 28 February 2026

108,252

At 28 February 2025

108,252

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

and 28 February 2026

600,000

NET BOOK VALUE

At 28 February 2026

600,000

At 28 February 2025

600,000

Fair value at 28 February 2026 is represented by:

£

Valuation in 2026

600,000

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

Cost

418,783

Investment property was valued on a fair value basis on 28 February 2026 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

2,500

-

Amounts owed by group companies

163,197

73,197

Other debtors

2,400

202,400

Prepayments

522

563

168,619

276,160

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

11,227

10,787

Trade creditors

1,042

1,345

Tax

3,226

2,586

Accrued expenses

1,443

1,530

16,938

16,248

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Loan

131,045

142,943

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Loan

142,272

153,730

The loan is secured on property owned by the company.

10.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

At 1 March 2025

677,177

148,217

825,394

Profit for the year

255,589

Dividends

(376,876

)

(376,876

)

At 28 February 2026

555,890

148,217

704,107