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REGISTERED NUMBER: 11589329 (England and Wales)















27 Holdings Ltd

Unaudited Financial Statements for the Year Ended 31 July 2023






27 Holdings Ltd (Registered number: 11589329)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


27 Holdings Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTOR: Mr D Evans





REGISTERED OFFICE: Unit 2a Penn Street
Wolverhampton
WV3 0JJ





REGISTERED NUMBER: 11589329 (England and Wales)





ACCOUNTANTS: Portfolio Accountants Ltd
9 Shottery Brook Office Park
Timothys Bridge Road
Stratford-Upon-Avon
CV37 9NR

27 Holdings Ltd (Registered number: 11589329)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 211,584 211,584

CURRENT ASSETS
Debtors 5 - 100
Cash at bank 4,695 25
4,695 125
CREDITORS
Amounts falling due within one year 6 73,126 51,425
NET CURRENT LIABILITIES (68,431 ) (51,300 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

143,153

160,284

CREDITORS
Amounts falling due after more than
one year

7

121,205

142,532
NET ASSETS 21,948 17,752

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 21,848 17,652
SHAREHOLDERS' FUNDS 21,948 17,752

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 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.

27 Holdings Ltd (Registered number: 11589329)

Balance Sheet - continued
31 July 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 18 April 2024 and were signed by:





Mr D Evans - Director


27 Holdings Ltd (Registered number: 11589329)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

27 Holdings Ltd 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 (£).


All monetary amounts are rounded to the nearest pound.

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.

Going concern
The financial statements have been prepared on a going concern basis.

Judgements and estimates
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year 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.


27 Holdings Ltd (Registered number: 11589329)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2022
and 31 July 2023 210,000 1,584 211,584
NET BOOK VALUE
At 31 July 2023 210,000 1,584 211,584
At 31 July 2022 210,000 1,584 211,584

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Amounts owed by group undertakings - 100

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans and overdrafts 6,618 6,618
Trade creditors 1,052 1,052
Amounts owed to group undertakings 42,513 21,563
Taxation and social security 1,202 1,051
Other creditors 21,741 21,141
73,126 51,425

27 Holdings Ltd (Registered number: 11589329)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans 38,135 43,560
Other creditors 83,070 98,972
121,205 142,532

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instalments 5,045 17,088
Other loans more 5yrs by
instalments - 37,348
5,045 54,436

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.23 31.7.22
value: £    £   
100 Ordinary 1 100 100

9. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10. ULTIMATE CONTROLLING PARTY

The company's immediate and ultimate parent is Running Cow Ltd, incorporated in England and Wales.

The ultimate controlling party is Mr D Evans.