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REGISTERED NUMBER: 10570093 (England and Wales)















HOLROYD HOMES (YORKSHIRE) LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023






HOLROYD HOMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 10570093)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 August 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HOLROYD HOMES (YORKSHIRE) LIMITED

COMPANY INFORMATION
for the year ended 31 August 2023







DIRECTORS: R J Holroyd
J W Holroyd





REGISTERED OFFICE: The Studio
14 Park Drive (Rear Of)
Huddersfield
West Yorkshire
HD1 4EB





REGISTERED NUMBER: 10570093 (England and Wales)





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

HOLROYD HOMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 10570093)

BALANCE SHEET
31 August 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 108,157 117,641

CURRENT ASSETS
Debtors 5 1,433,644 1,262,845
Cash at bank and in hand 62,050 328,496
1,495,694 1,591,341
CREDITORS
Amounts falling due within one year 6 (1,378,599 ) (1,331,826 )
NET CURRENT ASSETS 117,095 259,515
TOTAL ASSETS LESS CURRENT
LIABILITIES

225,252

377,156

CREDITORS
Amounts falling due after more than one
year

7

-

(9,868

)

PROVISIONS FOR LIABILITIES 9 (25,936 ) (28,457 )
NET ASSETS 199,316 338,831

CAPITAL AND RESERVES
Called up share capital 99 99
Retained earnings 199,217 338,732
SHAREHOLDERS' FUNDS 199,316 338,831

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

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

HOLROYD HOMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 10570093)

BALANCE SHEET - continued
31 August 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 Board of Directors and authorised for issue on 22 February 2024 and were signed on its behalf by:





R J Holroyd - Director


HOLROYD HOMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 10570093)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2023


1. STATUTORY INFORMATION

Holroyd Homes (Yorkshire) 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents sales to customers where legal title has passed, except in respect of contracting activities where cumulative turnover for long term contracts is ascertained on interim stage valuations or a prudent review of the costs incurred to date and the assessment of completion of the contract, on a contract by contract basis.

Turnover is compared with payments on account. Where turnover exceeds payments on account, an amount recoverable on contracts is established and disclosed within debtors. If payments on account exceed turnover, the excess is classified as a deduction from any balance on that contract within long term contracts in stock, and any residual balance is classified as a payment on account within creditors.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Computer equipment - 33% on cost

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.

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.

HOLROYD HOMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 10570093)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022 238,933
Additions 32,598
Disposals (18,545 )
At 31 August 2023 252,986
DEPRECIATION
At 1 September 2022 121,292
Charge for year 36,214
Eliminated on disposal (12,677 )
At 31 August 2023 144,829
NET BOOK VALUE
At 31 August 2023 108,157
At 31 August 2022 117,641

HOLROYD HOMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 10570093)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2023


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 September 2022
and 31 August 2023 74,750
DEPRECIATION
At 1 September 2022 32,703
Charge for year 10,512
At 31 August 2023 43,215
NET BOOK VALUE
At 31 August 2023 31,535
At 31 August 2022 42,047

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts recoverable on contract 1,430,089 1,254,161
Other debtors 3,555 8,684
1,433,644 1,262,845

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 9,868 16,917
Trade creditors 21,069 52,196
Amounts owed to associates 434,718 -
Taxation and social security 13,245 44,724
Other creditors 899,699 1,217,989
1,378,599 1,331,826

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts - 9,868

HOLROYD HOMES (YORKSHIRE) LIMITED (REGISTERED NUMBER: 10570093)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2023


8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 9,868 26,785

Hire purchase contracts are secured over the assets to which they relate.

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 25,936 28,457

Deferred
tax
£   
Balance at 1 September 2022 28,457
Credit to Income Statement during year (2,521 )
Balance at 31 August 2023 25,936

10. RELATED PARTY DISCLOSURES

A loan of £780,000 (2022 £780,000) was owing in the year to Lower Edge Developments Ltd on an interest free basis. Some of the directors and shareholders of Holroyd Homes (Yorkshire) Ltd are also directors and shareholders of Lower Edge Developments Ltd.

A loan of £434,718 was owing to Holroyd Homes (Fold Farm) Ltd on an interest free basis. The directors and shareholders of Holroyd Homes (Yorkshire) Ltd are also directors and shareholders of Holroyd Homes (Fold Farm) Ltd