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Registration number: 12417837

THS Holdings Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 30 April 2024

 

THS Holdings Ltd

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 5

 

THS Holdings Ltd

Balance Sheet

as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Investments

1,646,930

1,646,930

Current assets

 

Cash at bank and in hand

 

11,172

15,853

Creditors: Amounts falling due within one year

5

(254,375)

(485,625)

Net current liabilities

 

(243,203)

(469,772)

Net assets

 

1,403,727

1,177,158

Capital and reserves

 

Allotted, called up and fully paid share capital

739,000

739,000

Profit and loss account

664,727

438,158

Shareholders' funds

 

1,403,727

1,177,158

Registration number: 12417837

 

THS Holdings Ltd

Balance Sheet

as at 30 April 2024 (continued)

For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 5 September 2024 and signed on its behalf by:
 

.........................................
Mrs C Barnes
Director

 

THS Holdings Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 30 April 2024

1

General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 12417837.

The address of its registered office is:
Heathfield Business Park
Heathfield Street
Elland
West Yorkshire
HX5 9AU

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

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 taxable income.

 

THS Holdings Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 30 April 2024 (continued)

2

Accounting policies (continued)

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year was 4 (2023 - 4).

 

THS Holdings Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 30 April 2024 (continued)

4

Investments

2024
£

2023
£

Investments in subsidiaries

1,646,930

1,646,930

Subsidiaries

£

Cost or valuation

At 1 May 2023

1,646,930

Provision

Carrying amount

At 30 April 2024

1,646,930

At 30 April 2023

1,646,930

5

Creditors

2024
£

2023
£

Due within one year

Directors loan accounts

254,375

485,625