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REGISTERED NUMBER: 04744250 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th June 2024

for

Holt Construction Limited

Holt Construction Limited (Registered number: 04744250)






Contents of the Financial Statements
for the Year Ended 30th June 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Holt Construction Limited (Registered number: 04744250)

Balance Sheet
30th June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 66,047 30,933

CURRENT ASSETS
Stocks 20,000 20,000
Debtors 5 501,563 616,086
Cash at bank 1,320,571 913,790
1,842,134 1,549,876
CREDITORS
Amounts falling due within one year 6 784,543 792,380
NET CURRENT ASSETS 1,057,591 757,496
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,123,638

788,429

CREDITORS
Amounts falling due after more than one year 7 (49,549 ) (31,251 )

PROVISIONS FOR LIABILITIES (12,031 ) (5,877 )
NET ASSETS 1,062,058 751,301

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 1,061,958 751,201
SHAREHOLDERS' FUNDS 1,062,058 751,301

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 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.

Holt Construction Limited (Registered number: 04744250)

Balance Sheet - continued
30th June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th March 2025 and were signed on its behalf by:





R B Holt - Director


Holt Construction Limited (Registered number: 04744250)

Notes to the Financial Statements
for the Year Ended 30th June 2024

1. COMPANY INFORMATION

Holt Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04744250

Registered office: Unit G1, London House 42 Upper Richmond
Mortlake
London
SW14 8DD

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful life as follows:

Plant and equipment - 25% reducing balance
Computer equipment - 3 years straight line
Motor vehicles - 25% reducing balance

Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


Holt Construction Limited (Registered number: 04744250)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 9 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st July 2023 7,644 79,124 14,862 101,630
Additions - 46,090 4,067 50,157
At 30th June 2024 7,644 125,214 18,929 151,787
DEPRECIATION
At 1st July 2023 7,575 49,030 14,092 70,697
Charge for year 69 13,285 1,689 15,043
At 30th June 2024 7,644 62,315 15,781 85,740
NET BOOK VALUE
At 30th June 2024 - 62,899 3,148 66,047
At 30th June 2023 69 30,094 770 30,933

Holt Construction Limited (Registered number: 04744250)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 36,573 166,955
Amounts owed by group undertakings 463,821 448,244
Other debtors 200 200
Wages control 240 -
Prepayments 729 687
501,563 616,086

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 9,893 9,893
Hire purchase < 1 year 7,013 2,465
Trade creditors 354,938 303,341
Tax 168,485 136,090
Social security and other taxes 2,493 2,541
CIS 5,004 9,765
VAT 88,490 138,826
Other creditors 12,685 12,163
Directors' loan accounts 9,774 18,008
Accruals and deferred income 125,768 159,288
784,543 792,380

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

Creditors due after more than one year includes £15,825 (2023: £25,718) relating to a bounceback loan. This loan is for a term of 6 years and interest is charged at 2.5% per annum.

8. SECURED DEBTS

The following secured debts are included within creditors:

30.6.24 30.6.23
£    £   
Hire purchase < 1 year 40,737 7,998

Hire purchase liabilities are secured against the assets to which they relate.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
54 Ordinary A 1 100 54
44 Ordinary B 1 - 44
2 Ordinary C & D 1 - 1
100 99

All classes of shares have equal rights to voting, capital distributions and redemption, but rights to dividends are as declared for the class.

Holt Construction Limited (Registered number: 04744250)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2024

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, the company operated a loan account with R Holt. At the balance sheet date, the company owed £6,374 (2023: £14,108) to R Holt.

During the year, the company operated a loan account with J Holt. At the balance sheet date, the company owed £3,400 (2023: £3,900) to J Holt. During the year,

These balances are included within other creditors and are unsecured, interest-free and repayable-on-demand.

11. RELATED PARTY DISCLOSURES

During the year, total dividends of £149,566 (2023 - £227,298) were paid to the directors .

During the year, the company operated a loan account with Holt Group Holdings Ltd; a related party by virtue of common control. At the balance sheet date, the company was owed £400 (2023: £100) from Holt Group Holdings Ltd.

During the year, the company operated a loan account with Holt Assets Limited; a related party by virtue of common control. At the balance sheet date, the company was owed £433,380 (2023: £433,380) from Holt Assets Limited. .

During the year, the company operated a loan account with RJH Group Holdings LLP £30,041 (2023: £13,864); a related party by virtue of common control. During the year, the company advanced £16,176 (2023: £2,922).

These balances are included within other debtors and are unsecured, interest-free and repayable-on-demand.

12. ULTIMATE CONTROLLING PARTY

The controlling party is R B Holt.