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dpl-frs:Item12 2020-07-01 2021-06-30 NI031010 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2020-06-30 NI031010 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-06-30 NI031010 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2020-07-01 2021-06-30 NI031010 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-07-01 2021-06-30 NI031010 frs-bus:Original 1 2020-07-01 2021-06-30 NI031010 frs-bus:Original frs-countries:NorthernIreland 2020-07-01 2021-06-30
Registered number: NI031010
Holland Brothers (Engineering) Limited
Unaudited Financial Statements
For the Period 1 July 2021 to 31 December 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: NI031010
31 December 2022 30 June 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 288,821 273,029
288,821 273,029
CURRENT ASSETS
Stocks 4 35,000 30,000
Debtors 5 436,444 389,549
Cash at bank and in hand 111,988 235,226
583,432 654,775
Creditors: Amounts Falling Due Within One Year 6 (128,063 ) (166,018 )
NET CURRENT ASSETS (LIABILITIES) 455,369 488,757
TOTAL ASSETS LESS CURRENT LIABILITIES 744,190 761,786
Creditors: Amounts Falling Due After More Than One Year 7 (44,755 ) (46,747 )
NET ASSETS 699,435 715,039
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 699,433 715,037
SHAREHOLDERS' FUNDS 699,435 715,039
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For the period ending 31 December 2022 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Surgenor
Director
29/06/2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10% on Straight line basis
Plant & Machinery 20% on written down values
Motor Vehicles 25% 0n Written down values
Computer Software 33% on Written down values
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 17 (2021: 17)
17 17
3. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Software Total
£ £ £ £ £
Cost
As at 1 July 2021 281,896 373,757 213,134 8,894 877,681
Additions - 104,795 - - 104,795
As at 31 December 2022 281,896 478,552 213,134 8,894 982,476
Depreciation
As at 1 July 2021 190,075 264,853 140,831 8,893 604,652
Provided during the period 28,189 42,739 18,075 - 89,003
As at 31 December 2022 218,264 307,592 158,906 8,893 693,655
Net Book Value
As at 31 December 2022 63,632 170,960 54,228 1 288,821
As at 1 July 2021 91,821 108,904 72,303 1 273,029
4. Stocks
31 December 2022 30 June 2021
£ £
Stock - materials and work in progress - 30,000
Stock - work in progress 35,000 -
35,000 30,000
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5. Debtors
31 December 2022 30 June 2021
£ £
Due within one year
Trade debtors 421,630 337,382
Other debtors 14,814 25,814
Corporation tax recoverable assets - 26,353
436,444 389,549
6. Creditors: Amounts Falling Due Within One Year
31 December 2022 30 June 2021
£ £
Net obligations under finance lease and hire purchase contracts 14,321 34,914
Trade creditors 67,478 63,907
Bank loans and overdrafts 12,307 12,097
Corporation tax (6,172 ) 9,766
Other taxes and social security 10,610 10,610
VAT 12,477 17,682
Other creditors 1,192 1,192
Accruals and deferred income 5,850 5,850
Directors' loan accounts 10,000 10,000
128,063 166,018
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2022 30 June 2021
£ £
Net obligations under finance lease and hire purchase contracts 35,103 28,832
Bank loans 9,652 17,915
44,755 46,747
8. Obligations Under Finance Leases and Hire Purchase
31 December 2022 30 June 2021
£ £
The maturity of these amounts is as follows:
Within one year 14,321 34,914
Between one and five years 35,103 28,832
49,424 63,746
49,424 63,746
9. Share Capital
31 December 2022 30 June 2021
£ £
Allotted, Called up and fully paid 2 2
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10. General Information
Holland Brothers (Engineering) Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI031010 . The registered office is 20 Craigmore Road, Randalstown, Antrim, BT41 3HD.
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