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REGISTERED NUMBER: 12151764 (England and Wales)















HOLME ESTATES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 SEPTEMBER 2022 TO 31 MARCH 2023






HOLME ESTATES LIMITED (REGISTERED NUMBER: 12151764)

CONTENTS OF THE FINANCIAL STATEMENTS
for the period 1 September 2022 to 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HOLME ESTATES LIMITED

COMPANY INFORMATION
for the period 1 September 2022 to 31 March 2023







DIRECTOR: Mrs E L C Thorpe





REGISTERED OFFICE: Netherleigh
145 Church Street
Netherthong
Holmfirth
HD9 3EA





REGISTERED NUMBER: 12151764 (England and Wales)





ACCOUNTANTS: Sheards
Chartered Accountants
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS

HOLME ESTATES LIMITED (REGISTERED NUMBER: 12151764)

BALANCE SHEET
31 March 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 120,959 -
Tangible assets 5 20,740 20,128
141,699 20,128

CURRENT ASSETS
Debtors 6 39,417 4,568
Cash at bank 5,355 4,724
44,772 9,292
CREDITORS
Amounts falling due within one year 7 (152,063 ) (13,386 )
NET CURRENT LIABILITIES (107,291 ) (4,094 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

34,408

16,034

PROVISIONS FOR LIABILITIES 8 (1,147 ) (1,056 )
NET ASSETS 33,261 14,978

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 33,161 14,878
SHAREHOLDERS' FUNDS 33,261 14,978

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

HOLME ESTATES LIMITED (REGISTERED NUMBER: 12151764)

BALANCE SHEET - continued
31 March 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 January 2024 and were signed by:





Mrs E L C Thorpe - Director


HOLME ESTATES LIMITED (REGISTERED NUMBER: 12151764)

NOTES TO THE FINANCIAL STATEMENTS
for the period 1 September 2022 to 31 March 2023


1. STATUTORY INFORMATION

Holme Estates 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 is derived from rental income, which is recognised on an accruals basis excluding value added tax.

Additional turnover is derived from consultancy income. This is recognised on completion of the service, and net of value added tax.

Intangible assets
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.

Patents and licences are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on reducing balance

Taxation
Taxation for the period 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 period 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.

HOLME ESTATES LIMITED (REGISTERED NUMBER: 12151764)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 September 2022 to 31 March 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2022 - NIL).

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
Additions 150,000
At 31 March 2023 150,000
AMORTISATION
Charge for period 29,041
At 31 March 2023 29,041
NET BOOK VALUE
At 31 March 2023 120,959

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022 33,100
Additions 2,300
At 31 March 2023 35,400
DEPRECIATION
At 1 September 2022 12,972
Charge for period 1,688
At 31 March 2023 14,660
NET BOOK VALUE
At 31 March 2023 20,740
At 31 August 2022 20,128

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 39,417 4,568

HOLME ESTATES LIMITED (REGISTERED NUMBER: 12151764)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 September 2022 to 31 March 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 4,107 5,442
Other creditors 147,956 7,944
152,063 13,386

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 1,147 1,056

Deferred
tax
£   
Balance at 1 September 2022 1,056
Charge to Income Statement during period 91
Balance at 31 March 2023 1,147

9. RELATED PARTY DISCLOSURES

Loans owing to the director of £137,004 (2022: £174) from the company were outstanding at the year end. These amounts are interest free and repayable on demand.