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REGISTERED NUMBER: 12970290 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

HOLDEN AND HOLROYD PROPERTIES LIMITED

HOLDEN AND HOLROYD PROPERTIES LIMITED (REGISTERED NUMBER: 12970290)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Balance Sheet 1

Notes to the Financial Statements 3


HOLDEN AND HOLROYD PROPERTIES LIMITED (REGISTERED NUMBER: 12970290)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 5,552,711 5,039,155

CURRENT ASSETS
Debtors 5 958 1,412

CREDITORS
Amounts falling due within one year 6 (4,396,480 ) (4,389,538 )
NET CURRENT LIABILITIES (4,395,522 ) (4,388,126 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,157,189

651,029

CREDITORS
Amounts falling due after more than one
year

7

(10,266

)

(10,077

)

PROVISIONS FOR LIABILITIES (405,094 ) (276,706 )
NET ASSETS 741,829 364,246

CAPITAL AND RESERVES
Called up share capital 120 120
Revaluation reserve 9 1,549,413 1,000,000
Retained earnings (807,704 ) (635,874 )
741,829 364,246

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

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

HOLDEN AND HOLROYD PROPERTIES LIMITED (REGISTERED NUMBER: 12970290)

BALANCE SHEET - continued
31 DECEMBER 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2025 and were signed on its behalf by:





N G Holroyd - Director


HOLDEN AND HOLROYD PROPERTIES LIMITED (REGISTERED NUMBER: 12970290)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

Holden And Holroyd Properties 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: 12970290

Registered office: Abbots Moss Hall
Tarporley Road
Oakmere
Northwich
Cheshire
CW8 2ES

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 as modified by the revaluation of certain assets.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Furniture - 20% on cost
Furnishings - 50% on cost
Plant and machinery - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

HOLDEN AND HOLROYD PROPERTIES LIMITED (REGISTERED NUMBER: 12970290)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. TANGIBLE FIXED ASSETS
Freehold Plant and
property Furniture Furnishings machinery Totals
£    £    £    £    £   
COST OR VALUATION
At 1 January 2024 4,932,333 127,040 93,718 245 5,153,336
Additions - 6,637 107 - 6,744
Revaluations 549,413 - - - 549,413
At 31 December 2024 5,481,746 133,677 93,825 245 5,709,493
DEPRECIATION
At 1 January 2024 - 40,176 73,937 68 114,181
Charge for year - 26,661 15,891 49 42,601
At 31 December 2024 - 66,837 89,828 117 156,782
NET BOOK VALUE
At 31 December 2024 5,481,746 66,840 3,997 128 5,552,711
At 31 December 2023 4,932,333 86,864 19,781 177 5,039,155

Cost or valuation at 31 December 2024 is represented by:

Freehold Plant and
property Furniture Furnishings machinery Totals
£    £    £    £    £   
Valuation in 2022 1,000,000 - - - 1,000,000
Valuation in 2024 549,413 - - - 549,413
Cost 3,932,333 133,677 93,825 245 4,160,080
5,481,746 133,677 93,825 245 5,709,493

If the properties had not been revalued they would have been included at the following historical cost:

Property 1823,136
Property 21,063,778
Property 3886,809
Renovation costs 1,158,610
Total cost3,932,333

Property 1 was revalued in February 2022 on an open market basis by TP & Co Surveying.

Property 2 was revalued in February 2025 on an open market basis by Abode Sales & Lettings.

Property 3 was revalued in February 2025 on an open market basis by Beresford Adams Llandudno.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 958 1,412

HOLDEN AND HOLROYD PROPERTIES LIMITED (REGISTERED NUMBER: 12970290)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 2,456,398 2,472,030
Hire purchase contracts 1,836 2,848
Trade creditors 4,863 12,583
Taxation and social security 13,077 10,534
Other creditors 1,920,306 1,891,543
4,396,480 4,389,538

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 10,266 10,077

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 2,378,750 2,378,750
Hire purchase contracts 12,102 12,925
2,390,852 2,391,675

The hire purchase is secured on the asset concerned.

The bank loans/mortgages are secured on the related property.

9. RESERVES
Revaluation
reserve
£   
At 1 January 2024 1,000,000
Movement 549,413

At 31 December 2024 1,549,413