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REGISTERED NUMBER: 05020153 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HOLM OAK ESTATES LIMITED

HOLM OAK ESTATES LIMITED (REGISTERED NUMBER: 05020153)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HOLM OAK ESTATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: I S Lauder
A S Lauder
P E Knighton



REGISTERED OFFICE: 7 Hill Farm Court
Mears Ashby
Northamptonshire
NN6 0ER



REGISTERED NUMBER: 05020153 (England and Wales)



ACCOUNTANTS: Shaw Gibbs Limited
Eagle House
28 Billing Road
Northampton
NN1 5AJ



BANKERS: HSBC Bank Plc
9 High Street
Kettering
Northamptonshire
NN16 8ST

HOLM OAK ESTATES LIMITED (REGISTERED NUMBER: 05020153)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,182 -
Investments 5 577,246 574,693
Investment property 6 4,425,000 4,388,660
5,003,428 4,963,353

CURRENT ASSETS
Debtors 7 26,897 -
Cash at bank 317,981 367,558
344,878 367,558
CREDITORS
Amounts falling due within one year 8 43,953 60,177
NET CURRENT ASSETS 300,925 307,381
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,304,353

5,270,734

PROVISIONS FOR LIABILITIES 196,627 187,336
NET ASSETS 5,107,726 5,083,398

CAPITAL AND RESERVES
Called up share capital 9 60,000 60,000
Share premium 10 1,791,949 1,791,949
Investment property reserve 10 945,740 918,485
Capital redemption reserve 10 90,000 90,000
Retained earnings 10 2,220,037 2,222,964
SHAREHOLDERS' FUNDS 5,107,726 5,083,398

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

HOLM OAK ESTATES LIMITED (REGISTERED NUMBER: 05020153)

BALANCE SHEET - continued
31 MARCH 2025


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 22 August 2025 and were signed on its behalf by:





A S Lauder - Director


HOLM OAK ESTATES LIMITED (REGISTERED NUMBER: 05020153)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Holm Oak Estates 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.

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.

Significant judgements and estimates
The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies below.

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

Fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Where parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items of property, plant and equipment.

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

Investment property
Investment properties are shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in the investment property reserve.

HOLM OAK ESTATES LIMITED (REGISTERED NUMBER: 05020153)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued

Financial instruments
Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income under administrative expenses.

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.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Listed investments
Listed investments are shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit or loss.

HOLM OAK ESTATES LIMITED (REGISTERED NUMBER: 05020153)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
Additions 1,533
At 31 March 2025 1,533
DEPRECIATION
Charge for year 351
At 31 March 2025 351
NET BOOK VALUE
At 31 March 2025 1,182

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 April 2024 574,693
Additions 5,622
Disposals (3,169 )
Revaluations 100
At 31 March 2025 577,246
NET BOOK VALUE
At 31 March 2025 577,246
At 31 March 2024 574,693

Cost or valuation at 31 March 2025 is represented by:

Other
investments
£   
Valuation in 2025 79,682
Cost 497,564
577,246

HOLM OAK ESTATES LIMITED (REGISTERED NUMBER: 05020153)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024 4,388,660
Revaluations 36,340
At 31 March 2025 4,425,000
NET BOOK VALUE
At 31 March 2025 4,425,000
At 31 March 2024 4,388,660

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2007 45,031
Valuation in 2019 241,692
Valuation in 2021 305,086
Valuation in 2022 53,000
Valuation in 2023 441,000
Valuation in 2025 36,340
Cost 3,302,851
4,425,000

If investment property had not been revalued it would have been included at the following historical cost:

2025 2024
£    £   
Cost 3,302,851 3,302,851

Investment property was valued on an open market basis on 31 March 2025 by the directors .

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 24,869 -
Other debtors 2,028 -
26,897 -

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 41,433 49,161
Other creditors 2,520 11,016
43,953 60,177

HOLM OAK ESTATES LIMITED (REGISTERED NUMBER: 05020153)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
59,280 Ordinary £1 59,280 59,280
720 Ordinary B shares £1 720 720
60,000 60,000

10. RESERVES
Investment Capital
Retained Share property redemption
earnings premium reserve reserve Totals
£    £    £    £    £   

At 1 April 2024 2,222,964 1,791,949 918,485 90,000 5,023,398
Profit for the year 24,328 24,328
Reserves transfer (27,255 ) - 27,255 - -
At 31 March 2025 2,220,037 1,791,949 945,740 90,000 5,047,726

11. TRANSACTIONS WITH DIRECTORS

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
I S Lauder
Balance outstanding at start of year - -
Amounts advanced 660 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 660 -

P E Knighton
Balance outstanding at start of year - -
Amounts advanced 684 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 684 -

HOLM OAK ESTATES LIMITED (REGISTERED NUMBER: 05020153)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


11. TRANSACTIONS WITH DIRECTORS - continued

A S Lauder
Balance outstanding at start of year - -
Amounts advanced 684 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 684 -

There is no interest charged on the amounts owed by the directors at the year end, and these amounts will be repaid within 9 months of the year end.

12. PARENT COMPANY

The parent company at the year end is Ottilia Holdings Limited (registered company number 15488891) whose registered address is 7 Hill Farm Court, Mears Ashby, Northampton, NN7 0ER.