REGISTERED NUMBER: 07149564 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

HOLROYD HOMES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S Holroyd

REGISTERED OFFICE:

29 The Broadway

Haywards Heath

West Sussex

RH16 3AS

REGISTERED NUMBER:

07149564 (England and Wales)

ACCOUNTANTS:

Bentleys Accounting Limited

5 Hazelgrove Road

Haywards Heath

West Sussex

RH16 3PH

FIXED ASSETS

Tangible assets

4

7,203

7,112

CURRENT ASSETS

Debtors

5

6,663

8,380

Cash at bank

103,036

75,982

109,699

84,362

CREDITORS

Amounts falling due within one year

6

74,124

62,472

NET CURRENT ASSETS

35,575

21,890

TOTAL ASSETS LESS CURRENT LIABILITIES

42,778

29,002

CAPITAL AND RESERVES

Called up share capital

7

20,000

20,000

Retained earnings

8

22,778

9,002

SHAREHOLDERS' FUNDS

42,778

29,002

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 27 August 2025 and were signed by:

S Holroyd - Director

1.	STATUTORY INFORMATION

HOLROYD HOMES 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.

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.

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.

Fixtures and fittings

-

15% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 March 2024

25,097

Additions

1,362

At 28 February 2025

26,459

DEPRECIATION

At 1 March 2024

17,985

Charge for year

1,271

At 28 February 2025

19,256

NET BOOK VALUE

At 28 February 2025

7,203

At 29 February 2024

7,112

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

4,163

5,880

Other debtors

2,500

2,500

6,663

8,380

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Tax

18,074

15,223

Social security and other taxes

-

207

VAT

4,543

1,487

Directors' current accounts

49,613

44,305

Accrued expenses

1,894

1,250

74,124

62,472

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.25

29.2.24

value:

£

£

20,000

Ordinary A Shares

£1

20,000

20,000

8.

RESERVES

Retained

earnings

£

At 1 March 2024

9,002

Profit for the year

63,776

Dividends

(50,000

)

At 28 February 2025

22,778