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HOLMBURY LIMETREES LIMITED

Registered Number
08321231
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

HOLMBURY LIMETREES LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

DALGLEISH, David James
DALGLEISH, Peta-Maree

Registered Address

31 Graham Park Road
Newcastle Upon Tyne
NE3 4BJ

Registered Number

08321231 (England and Wales)
HOLMBURY LIMETREES LIMITED
Statement of Financial Position
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,2013,324
2,2013,324
Current assets
Debtors41,17538,075
Current asset investments5235,462192,424
Cash at bank and on hand298,345144,581
534,982375,080
Creditors amounts falling due within one year6(48,997)(50,213)
Net current assets (liabilities)485,985324,867
Total assets less current liabilities488,186328,191
Provisions for liabilities7(550)(831)
Net assets487,636327,360
Capital and reserves
Called up share capital200200
Profit and loss account487,436327,160
Shareholders' funds487,636327,360
The financial statements were approved and authorised for issue by the Board of Directors on 18 May 2025, and are signed on its behalf by:
DALGLEISH, David James
Director
Registered Company No. 08321231
HOLMBURY LIMETREES LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover comprises revenue earned for the provision of services to third parties.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 January 243,16211,91015,072
At 31 December 243,16211,91015,072
Depreciation and impairment
At 01 January 243,1628,58611,748
Charge for year-1,1231,123
At 31 December 243,1629,70912,871
Net book value
At 31 December 24-2,2012,201
At 31 December 23-3,3243,324
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-37,553
Other debtors1,175522
Total1,17538,075
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Current asset investments
The company holds investments in listed equity instruments for trading purposes. The fair value of these instruments has been determined on the quoted market price available in an active market. The quoted price used is the current bid price. Cash held in investments is £1,835 (2023: £889). Market value of investments held is £233,627 (2023: £191,535). Total investment held at market value is £235,462 (2023: £192,424). The historic cost of investments was £215,584 (2023: £234,948).
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security38,40641,633
Other creditors8,4176,529
Accrued liabilities and deferred income2,1742,051
Total48,99750,213
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Included within other creditors is an amount of £4,250 due to the directors (2023: £2,319).
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)550831
Total550831