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UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 APRIL 2024 TO 31 DECEMBER 2024

FOR

HOLDEN ASSETS & INVESTMENTS LTD

HOLDEN ASSETS & INVESTMENTS LTD (REGISTERED NUMBER: 13459503)






CONTENTS OF THE FINANCIAL STATEMENTS
for the period 1 April 2024 to 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 8

HOLDEN ASSETS & INVESTMENTS LTD

COMPANY INFORMATION
for the period 1 April 2024 to 31 December 2024







DIRECTOR: Mr S B C Holden





REGISTERED OFFICE: 70-72 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BN





REGISTERED NUMBER: 13459503 (England and Wales)





ACCOUNTANTS: Hewitt Card Limited
Chartered Certified Accountants
70-72 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BN

HOLDEN ASSETS & INVESTMENTS LTD (REGISTERED NUMBER: 13459503)

BALANCE SHEET
31 December 2024

31.12.24 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 9,748 9,748
Tangible assets 5 6,300 7,708
Investments 6 681,903 681,903
Investment property 7 1,395,000 1,375,825
2,092,951 2,075,184

CURRENT ASSETS
Debtors 8 - 3,329
Cash at bank and in hand 5,658 57,691
5,658 61,020
CREDITORS
Amounts falling due within one year 9 57,060 68,182
NET CURRENT LIABILITIES (51,402 ) (7,162 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,041,549 2,068,022

CREDITORS
Amounts falling due after more than one year 10 (748,555 ) (785,068 )

PROVISIONS FOR LIABILITIES (1,248 ) -
NET ASSETS 1,291,746 1,282,954

CAPITAL AND RESERVES
Called up share capital 5 5
Share premium 680,995 680,995
Fair value reserve 12 3,743 (11,489 )
Retained earnings 607,003 613,443
1,291,746 1,282,954

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 ASSETS & INVESTMENTS LTD (REGISTERED NUMBER: 13459503)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 August 2025 and were signed by:





Mr S B C Holden - Director


HOLDEN ASSETS & INVESTMENTS LTD (REGISTERED NUMBER: 13459503)

NOTES TO THE FINANCIAL STATEMENTS
for the period 1 April 2024 to 31 December 2024

1. STATUTORY INFORMATION

Holden Assets & Investments Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - Straight line over 3 years

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at 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 period 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 period 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 period was NIL (2024 - NIL).

HOLDEN ASSETS & INVESTMENTS LTD (REGISTERED NUMBER: 13459503)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 April 2024 to 31 December 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2024
and 31 December 2024 9,748
NET BOOK VALUE
At 31 December 2024 9,748
At 31 March 2024 9,748

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2024
and 31 December 2024 10,470 898 11,368
DEPRECIATION
At 1 April 2024 3,086 574 3,660
Charge for period 1,108 300 1,408
At 31 December 2024 4,194 874 5,068
NET BOOK VALUE
At 31 December 2024 6,276 24 6,300
At 31 March 2024 7,384 324 7,708

6. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 April 2024
and 31 December 2024 681,903
NET BOOK VALUE
At 31 December 2024 681,903
At 31 March 2024 681,903

HOLDEN ASSETS & INVESTMENTS LTD (REGISTERED NUMBER: 13459503)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 April 2024 to 31 December 2024

7. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024 1,375,825
Revaluations 19,175
At 31 December 2024 1,395,000
NET BOOK VALUE
At 31 December 2024 1,395,000
At 31 March 2024 1,375,825

Fair value at 31 December 2024 is represented by:
£   
Valuation in 2023 (14,184 )
Valuation in 2024 19,175
Cost 1,390,009
1,395,000

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.3.24
£    £   
Deferred tax asset - 2,695
Prepayments - 634
- 3,329

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.3.24
£    £   
Bank loans and overdrafts 53,582 56,460
Trade creditors 1 2
Tax 1,424 -
Directors' current accounts 139 10,195
Accrued expenses 1,914 1,525
57,060 68,182

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.24 31.3.24
£    £   
Bank loans - 1-2 years 65,409 55,158
Bank loans - 2-5 years 166,309 172,123
Bank loans more 5 yr by instal 516,837 557,787
748,555 785,068

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 516,837 557,787

HOLDEN ASSETS & INVESTMENTS LTD (REGISTERED NUMBER: 13459503)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 April 2024 to 31 December 2024

11. SECURED DEBTS

The following secured debts are included within creditors:

31.12.24 31.3.24
£    £   
Bank loans 802,137 841,528

12. RESERVES
Fair
value
reserve
£   
At 1 April 2024 (11,489 )
Fair Value Transfer 15,232

At 31 December 2024 3,743

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
HOLDEN ASSETS & INVESTMENTS LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Holden Assets & Investments Ltd for the period ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Holden Assets & Investments Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Holden Assets & Investments Ltd and state those matters that we have agreed to state to the director of Holden Assets & Investments Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/gb/en/technical-activities/technical-resources-
search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Holden Assets & Investments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Holden Assets & Investments Ltd. You consider that Holden Assets & Investments Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Holden Assets & Investments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Hewitt Card Limited
Chartered Certified Accountants
70-72 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BN


Date: .............................................