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REGISTERED NUMBER: 11310045 (England and Wales)























Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Entwistle Holding Limited

Entwistle Holding Limited (Registered number: 11310045)

Contents of the Financial Statements
for the Year Ended 31 December 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Entwistle Holding Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: Mr K H Hartley
Mr A W Hartley





REGISTERED OFFICE: Horrobin Farm
Bolton Road
Hoghton
Preston
Lancashire
PR5 0SP





REGISTERED NUMBER: 11310045 (England and Wales)





ACCOUNTANTS: McDade Roberts Accountants Limited
Chartered Accountants
316 Blackpool Road
Fulwood
Preston
Lancashire
PR2 3AE

Entwistle Holding Limited (Registered number: 11310045)

Statement of Financial Position
31 December 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 3 1,084,704 1,209,004
Investments 4 100 100
1,084,804 1,209,104

CURRENT ASSETS
Debtors 5 17,743 8,487
Cash at bank 145,132 114,695
162,875 123,182
CREDITORS
Amounts falling due within one year 6 795,200 942,453
NET CURRENT LIABILITIES (632,325 ) (819,271 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

452,479

389,833

PROVISIONS FOR LIABILITIES 56,969 80,586
NET ASSETS 395,510 309,247

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 395,410 309,147
SHAREHOLDERS' FUNDS 395,510 309,247

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.

Entwistle Holding Limited (Registered number: 11310045)

Statement of Financial Position - 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2025 and were signed on its behalf by:




Mr A W Hartley - Director



Mr K H Hartley - Director


Entwistle Holding Limited (Registered number: 11310045)

Notes to the Financial Statements
for the Year Ended 31 December 2024


1. 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.

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

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

2. EMPLOYEES AND DIRECTORS

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

Entwistle Holding Limited (Registered number: 11310045)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


3. TANGIBLE FIXED ASSETS
Plant and Biomass Motor
machinery Boiler vehicles Totals
£    £    £    £   
COST
At 1 January 2024 1,368,290 162,685 334,211 1,865,186
Additions 104,514 - 78,906 183,420
Disposals - - (31,641 ) (31,641 )
At 31 December 2024 1,472,804 162,685 381,476 2,016,965
DEPRECIATION
At 1 January 2024 460,745 52,543 142,894 656,182
Charge for year 202,412 24,403 63,107 289,922
Eliminated on disposal - - (13,843 ) (13,843 )
At 31 December 2024 663,157 76,946 192,158 932,261
NET BOOK VALUE
At 31 December 2024 809,647 85,739 189,318 1,084,704
At 31 December 2023 907,545 110,142 191,317 1,209,004

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2024
and 31 December 2024 100
NET BOOK VALUE
At 31 December 2024 100
At 31 December 2023 100

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Other debtors 17,743 8,487

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 19,956 16,189
Other creditors 775,244 926,264
795,200 942,453

Entwistle Holding Limited (Registered number: 11310045)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


7. RELATED PARTY DISCLOSURES

At the year end the company owed £757,069.49 to a company under common control.

The loans are interest free and repayable on demand.