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Registered number: 09317210
Holy Brook Associates Ltd.
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2024
Pincott Lee (Accountants) Ltd
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 09317210
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,393 564
1,393 564
CURRENT ASSETS
Debtors 43,535 34,401
Investments 50,000 -
Cash at bank and in hand 26,228 81,201
119,763 115,602
Creditors: Amounts Falling Due Within One Year (38,448 ) (32,780 )
NET CURRENT ASSETS (LIABILITIES) 81,315 82,822
TOTAL ASSETS LESS CURRENT LIABILITIES 82,708 83,386
NET ASSETS 82,708 83,386
CAPITAL AND RESERVES
Called up share capital 5 650 650
Profit and Loss Account 82,058 82,736
SHAREHOLDERS' FUNDS 82,708 83,386
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For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Ms Rachel Eden
Director
Mr Richard Davies
Director
20/09/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Holy Brook Associates Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09317210 . The registered office is Curious Lounge, !st Floor, Pinnacle Building, Tudor Road, Reading, RG1 1NH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover comprises revenue earned from the rendering of services and is recognised by reference to the stage of completion of the contract and with reference to the likely outcome of the contract.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 33%
Computer Equipment 33%
2.4. Leasing and Hire Purchase Contracts

Rentals under operating leases are charged to profit and loss account on a straight line basis over the lease term.
2.5. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.6. Pensions
The company pays into defined contribution schemes. Contributions are charged to the profit and loss account as they become payable.
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2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
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4. Tangible Assets
Total
£
Cost
As at 1 April 2023 4,258
Additions 1,761
As at 31 March 2024 6,019
Depreciation
As at 1 April 2023 3,694
Provided during the period 932
As at 31 March 2024 4,626
Net Book Value
As at 31 March 2024 1,393
As at 1 April 2023 564
5. Share Capital
2024 2023
Allotted, called up and fully paid £ £
520 Ordinary Shares of £ 1 each 520 520
130 Ordinary A shares of £ 1 each 130 130
650 650
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6. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 746 1,279
Later than one year and not later than five years - 746
746 2,025
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loan to a director made at the end of the financial year.
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr Richard Davies 3,000 - 3,000 - -
The above loan is unsecured, with interest chargeable at the Official Rate.
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