Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-302023-07-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01285253 2023-07-01 2024-06-30 01285253 2022-07-01 2023-06-30 01285253 2024-06-30 01285253 2023-06-30 01285253 2022-07-01 01285253 c:Director1 2023-07-01 2024-06-30 01285253 c:RegisteredOffice 2023-07-01 2024-06-30 01285253 d:FurnitureFittings 2023-07-01 2024-06-30 01285253 d:FurnitureFittings 2024-06-30 01285253 d:FurnitureFittings 2023-06-30 01285253 d:ComputerEquipment 2023-07-01 2024-06-30 01285253 d:ComputerEquipment 2024-06-30 01285253 d:ComputerEquipment 2023-06-30 01285253 d:FreeholdInvestmentProperty 2024-06-30 01285253 d:FreeholdInvestmentProperty 2023-06-30 01285253 d:CurrentFinancialInstruments 2024-06-30 01285253 d:CurrentFinancialInstruments 2023-06-30 01285253 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 01285253 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 01285253 d:ShareCapital 2023-07-01 2024-06-30 01285253 d:ShareCapital 2024-06-30 01285253 d:ShareCapital 2022-07-01 2023-06-30 01285253 d:ShareCapital 2023-06-30 01285253 d:ShareCapital 2022-07-01 01285253 d:RevaluationReserve 2023-07-01 2024-06-30 01285253 d:RevaluationReserve 2024-06-30 01285253 d:RevaluationReserve 2022-07-01 2023-06-30 01285253 d:RevaluationReserve 2023-06-30 01285253 d:RevaluationReserve 2022-07-01 01285253 d:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 01285253 d:RetainedEarningsAccumulatedLosses 2024-06-30 01285253 d:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 01285253 d:RetainedEarningsAccumulatedLosses 2023-06-30 01285253 d:RetainedEarningsAccumulatedLosses 2022-07-01 01285253 c:FRS102 2023-07-01 2024-06-30 01285253 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 01285253 c:FullAccounts 2023-07-01 2024-06-30 01285253 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 01285253 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Company registration number: 01285253







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2024


HOLDMOOR LIMITED






































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HOLDMOOR LIMITED
 


 
COMPANY INFORMATION


Director
G Illingworth 




Registered number
01285253



Registered office
Magna House
18-32 London Road

Staines-Upon-Thames

Surrey

TW18 4BP




Trading Address
4 Dareham Court
The Boulevard

Horsham

West Sussex

RH12 1EJ






Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


HOLDMOOR LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Statement of Changes in Equity
3 - 4
Notes to the Financial Statements
5 - 8


 


HOLDMOOR LIMITED
REGISTERED NUMBER:01285253



STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
71

Investment property
 5 
180,000
180,000

  
180,000
180,071

Current assets
  

Debtors: amounts falling due within one year
 6 
644
664

Cash at bank and in hand
  
5,220
5,465

  
5,864
6,129

Creditors: amounts falling due within one year
 7 
(100,384)
(75,826)

Net current liabilities
  
 
 
(94,520)
 
 
(69,697)

Total assets less current liabilities
  
85,480
110,374

  

Net assets
  
85,480
110,374


Capital and reserves
  

Called up share capital 
  
23,000
23,000

Revaluation reserve
 8 
61,778
61,778

Profit and loss account
 8 
702
25,596

  
85,480
110,374


Page 1

 


HOLDMOOR LIMITED
REGISTERED NUMBER:01285253


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



G Illingworth
Director
Date: 14 August 2024

The notes on pages 5 to 8 form part of these financial statements.

Page 2

 


HOLDMOOR LIMITED
 



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2024


Called up share capital
Revaluation reserve
Profit and loss account
Total equity

£
£
£
£

At 1 July 2023
23,000
61,778
25,596
110,374


Comprehensive income for the year

Loss for the year

-
-
(3,894)
(3,894)


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
(3,894)
(3,894)


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(21,000)
(21,000)


Total transactions with owners
-
-
(21,000)
(21,000)


At 30 June 2024
23,000
61,778
702
85,480


The notes on pages 5 to 8 form part of these financial statements.

Page 3

 


HOLDMOOR LIMITED
 



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2023


Called up share capital
Revaluation reserve
Profit and loss account
Total equity

£
£
£
£

At 1 July 2022
23,000
61,778
20,382
105,160


Comprehensive income for the year

Profit for the year

-
-
6,214
6,214


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
6,214
6,214


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(1,000)
(1,000)


Total transactions with owners
-
-
(1,000)
(1,000)


At 30 June 2023
23,000
61,778
25,596
110,374


The notes on pages 5 to 8 form part of these financial statements.

Page 4

 


HOLDMOOR LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Holdmoor Ltd is a private company, limited by shares, registered in England & Wales. The company's registered number and registered office can be found on the company information page. 
The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Rent is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Rent is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
15%
reducing balance
Computer equipment
-
33%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 5

 


HOLDMOOR LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.5

Investment property

Investment property is carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£





At 1 July 2023
790
3,459
4,249


Disposals
(790)
(3,459)
(4,249)



At 30 June 2024

-
-
-





At 1 July 2023
724
3,454
4,178


Disposals
(724)
(3,454)
(4,178)



At 30 June 2024

-
-
-



Net book value



At 30 June 2024
-
-
-



At 30 June 2023
66
5
71

Page 6

 


HOLDMOOR LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Investment property


Freehold investment property

£



Valuation


At 1 July 2023
180,000



At 30 June 2024
180,000

The 2024 valuations were made by the director, on an open market value for existing use basis. In the opinion of the director the value of the freehold investment property has not materially changed.

2024
2023
£
£

Revaluation reserves


Net surplus/(deficit) in movement properties
61,778
61,778

At 30 June 2024
61,778
61,778



If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

2024
2023
£
£


Historic cost
118,222
118,222

118,222
118,222

Page 7

 


HOLDMOOR LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Debtors

2024
2023
£
£


Prepayments and accrued income
644
664

644
664



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
-
1,461

Other creditors
96,374
70,430

Accruals and deferred income
4,010
3,935

100,384
75,826



8.


Reserves

Revaluation reserve

The revaluation reserve represnts the excess revaluations on the investment property held less deferred tax. Transferred to a seperate reserve to distinguish between distributable and non distributable reserves.

Profit and loss account

The profit and loss reserve represents retained profits less profits on revalaution of investment properties which are transferred to a seperate reserve.

 
Page 8