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REGISTERED NUMBER: 10916605 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

HPH HOLIDAYS LIMITED

HPH HOLIDAYS LIMITED (REGISTERED NUMBER: 10916605)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HPH HOLIDAYS LIMITED

COMPANY INFORMATION
for the Year Ended 30 September 2024







DIRECTORS: Mrs R Whitfield
Mr I Houghton





REGISTERED OFFICE: 17 Rogers Lane
Ettington
Stratford-Upon-Avon
Warwickshire
CV37 7TA





REGISTERED NUMBER: 10916605 (England and Wales)





ACCOUNTANTS: Bernard Rogers & Co
Bank Gallery
High Street
Kenilworth
Warwickshire
CV8 1LY

HPH HOLIDAYS LIMITED (REGISTERED NUMBER: 10916605)

BALANCE SHEET
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 695 1,042
Investment property 5 915,000 915,000
915,695 916,042

CURRENT ASSETS
Debtors 6 1,432 332
Cash at bank 2,288 17,994
3,720 18,326
CREDITORS
Amounts falling due within one year 7 707,131 744,826
NET CURRENT LIABILITIES (703,411 ) (726,500 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

212,284

189,542

PROVISIONS FOR LIABILITIES 16,860 16,860
NET ASSETS 195,424 172,682

CAPITAL AND RESERVES
Called up share capital 1 1
Fair value reserve 9 71,877 71,877
Retained earnings 123,546 100,804
SHAREHOLDERS' FUNDS 195,424 172,682

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

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

HPH HOLIDAYS LIMITED (REGISTERED NUMBER: 10916605)

BALANCE SHEET - continued
30 September 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 26 June 2025 and were signed on its behalf by:





Mrs R Whitfield - Director


HPH HOLIDAYS LIMITED (REGISTERED NUMBER: 10916605)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024


1. STATUTORY INFORMATION

HPH Holidays Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.
Plant and machinery etc - 25% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 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 NIL (2023 - NIL).

HPH HOLIDAYS LIMITED (REGISTERED NUMBER: 10916605)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023
and 30 September 2024 5,245
DEPRECIATION
At 1 October 2023 4,203
Charge for year 347
At 30 September 2024 4,550
NET BOOK VALUE
At 30 September 2024 695
At 30 September 2023 1,042

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023
and 30 September 2024 915,000
NET BOOK VALUE
At 30 September 2024 915,000
At 30 September 2023 915,000

Fair value at 30 September 2024 is represented by:
£   
Valuation in 2019 40,361
Valuation in 2021 30,000
Valuation in 2023 18,376
Cost 826,263
915,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,432 332

HPH HOLIDAYS LIMITED (REGISTERED NUMBER: 10916605)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 318 -
Amounts owed to group undertakings 10,133 12,948
Taxation and social security 6,301 125
Other creditors 690,379 731,753
707,131 744,826

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Loans from directors 453,498 453,498

There are two legal charges on properties. One charge attracts interest of 4.5% per annum which has been waived.

9. RESERVES
Fair
value
reserve
£   
At 1 October 2023
and 30 September 2024 71,877

10. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

At 30 September 2024 other creditors included loans made to the company by the directors of £688,909 (2023: £729,985). No interest has been paid in the year (2023: £nil) and they have no fixed date for repayment.

The directors are also directors of HPH Roslyn Holidays Limited.

At 30 September 2024 other debtors included amounts due from HPH Roslyn Holidays Limited of £1,432 (2023: £332).

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the Directors..