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REGISTERED NUMBER: 12151764 (England and Wales)















HOLME ESTATES LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024






HOLME ESTATES LIMITED (REGISTERED NUMBER: 12151764)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HOLME ESTATES LIMITED

COMPANY INFORMATION
for the year ended 31 March 2024







DIRECTOR: Mrs E L C Thorpe





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





REGISTERED NUMBER: 12151764 (England and Wales)





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

HOLME ESTATES LIMITED (REGISTERED NUMBER: 12151764)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 70,959 120,959
Tangible assets 5 18,264 20,740
89,223 141,699

CURRENT ASSETS
Debtors 6 25,758 39,417
Cash at bank 4,424 5,355
30,182 44,772
CREDITORS
Amounts falling due within one year 7 (47,389 ) (152,063 )
NET CURRENT LIABILITIES (17,207 ) (107,291 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

72,016

34,408

PROVISIONS FOR LIABILITIES 8 (959 ) (1,147 )
NET ASSETS 71,057 33,261

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 70,957 33,161
SHAREHOLDERS' FUNDS 71,057 33,261

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 2024


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 16 September 2024 and were signed by:





Mrs E L C Thorpe - Director


HOLME ESTATES LIMITED (REGISTERED NUMBER: 12151764)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024


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.

Further turnover comprises licensing income. This is recognised in the period to which it relates, 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 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.

HOLME ESTATES LIMITED (REGISTERED NUMBER: 12151764)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2023
and 31 March 2024 150,000
AMORTISATION
At 1 April 2023 29,041
Charge for year 50,000
At 31 March 2024 79,041
NET BOOK VALUE
At 31 March 2024 70,959
At 31 March 2023 120,959

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 35,400
DEPRECIATION
At 1 April 2023 14,660
Charge for year 2,476
At 31 March 2024 17,136
NET BOOK VALUE
At 31 March 2024 18,264
At 31 March 2023 20,740

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 21,401 -
Other debtors 4,357 39,417
25,758 39,417

HOLME ESTATES LIMITED (REGISTERED NUMBER: 12151764)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 13,201 4,107
Other creditors 34,188 147,956
47,389 152,063

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 959 1,147

Deferred
tax
£   
Balance at 1 April 2023 1,147
Credit to Income Statement during year (188 )
Balance at 31 March 2024 959

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 March 2024 and the period ended 31 March 2023:

2024 2023
£    £   
Mrs E L C Thorpe
Balance outstanding at start of year (137,004 ) (174 )
Amounts advanced 141,361 13,170
Amounts repaid - (150,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 4,357 (137,004 )

10. RELATED PARTY DISCLOSURES

Loans owing by the director of £4,357 (in 2023 £137,004 was owed from the company) to the company were outstanding at the year end. These amounts are interest free and repayable on demand.