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Registration number: 07792172

Holme Valley Marble & Granite Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 30 September 2024

 

Holme Valley Marble & Granite Limited

Contents

Company Information

1

Director's Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

5 to 10

 

Holme Valley Marble & Granite Limited

Company Information





 

Director




 

C Kelly

Company secretary



 

M Kelly

Registered office





 

311 New Mill Road
Brockholes
Holmfirth
HD9 7AE

Accountants

D & A Hill
No.18 T8/9 Brooke's Mill
Armitage Bridge
Huddersfield
West Yorkshire
HD4 7NR

 

Holme Valley Marble & Granite Limited

Director's Report
for the Year Ended 30 September 2024

The director presents his report and the financial statements for the year ended 30 September 2024.

Director of the company

The director who held office during the year was as follows:

C Kelly

Principal activity

The principal activity of the company is that of the supply of marble and granite.

Small companies provision statement

This report has 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.

Approved and authorised by the director on 25 March 2025
 

.........................................
C Kelly
Director

 

Holme Valley Marble & Granite Limited

(Registration number: 07792172 )
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

52,148

61,411

Current assets

 

Stocks

5

27,500

30,000

Debtors

6

50,408

38,193

Cash at bank and in hand

 

16,282

20,078

 

94,190

88,271

Creditors: Amounts falling due within one year

7

(145,859)

(149,075)

Net current liabilities

 

(51,669)

(60,804)

Net assets

 

479

607

Capital and reserves

 

Called up share capital

8

10

10

Retained earnings

469

597

Shareholders' funds

 

479

607

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

Director's 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 director acknowledges his 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 25 March 2025
 

 

Holme Valley Marble & Granite Limited

(Registration number: 07792172 )
Balance Sheet as at 30 September 2024

.........................................
C Kelly
Director

 

Holme Valley Marble & Granite Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
311 New Mill Road
Brockholes
Holmfirth
HD9 7AE
United Kingdom

These financial statements were authorised for issue by the director on 25 March 2025.

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.

Going concern

The financial statements have been prepared on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Holme Valley Marble & Granite Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2024

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

15% on reducing balance

Fork lift truck

25% on reducing balance

Motor vehicles

25% on reducing balance

Computer equipment

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

 

Holme Valley Marble & Granite Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2024

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 6 (2023 - 6).

 

Holme Valley Marble & Granite Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2024

4

Tangible assets

Showroom
£

Fixtures and fittings
£

Plant and machinery
£

Office equipment
£

Cost or valuation

At 1 October 2023

7,310

4,167

108,031

2,227

At 30 September 2024

7,310

4,167

108,031

2,227

Depreciation

At 1 October 2023

-

3,521

65,732

1,575

Charge for the year

-

162

6,345

130

At 30 September 2024

-

3,683

72,077

1,705

Carrying amount

At 30 September 2024

7,310

484

35,954

522

At 30 September 2023

7,310

646

42,299

652

Motor vehicles
 £

Total
£

Cost or valuation

At 1 October 2023

34,707

156,442

At 30 September 2024

34,707

156,442

Depreciation

At 1 October 2023

24,203

95,031

Charge for the year

2,626

9,263

At 30 September 2024

26,829

104,294

Carrying amount

At 30 September 2024

7,878

52,148

At 30 September 2023

10,504

61,411

5

Stocks

2024
£

2023
£

Other inventories

27,500

30,000

 

Holme Valley Marble & Granite Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2024

6

Debtors

Current

2024
£

2023
£

Trade debtors

41,116

22,776

Prepayments

422

422

Other debtors

8,870

14,995

 

50,408

38,193

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

9

30,638

49,260

Trade creditors

 

29,133

35,512

Taxation and social security

 

82,053

60,145

Accruals and deferred income

 

4,035

4,158

 

145,859

149,075

8

Share capital

Allotted, called up and fully paid shares

 

2024

2023

 

No.

£

No.

£

Ordinary of £1 each

10

10

10

10

         
 

Holme Valley Marble & Granite Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2024

9

Loans and borrowings

2024
£

2023
£

Current loans and borrowings

Bank borrowings

13,232

20,787

Other borrowings

17,406

28,473

30,638

49,260