Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10837807 Mr John Holden Mrs Mary Holden Mr James Holden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10837807 2024-03-31 10837807 2025-03-31 10837807 2024-04-01 2025-03-31 10837807 frs-core:CurrentFinancialInstruments 2025-03-31 10837807 frs-core:ComputerEquipment 2025-03-31 10837807 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10837807 frs-core:ComputerEquipment 2024-03-31 10837807 frs-core:FurnitureFittings 2025-03-31 10837807 frs-core:FurnitureFittings 2024-04-01 2025-03-31 10837807 frs-core:FurnitureFittings 2024-03-31 10837807 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 10837807 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 10837807 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 10837807 frs-core:ShareCapital 2025-03-31 10837807 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10837807 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10837807 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10837807 frs-bus:SmallEntities 2024-04-01 2025-03-31 10837807 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10837807 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10837807 frs-bus:Director1 2024-04-01 2025-03-31 10837807 frs-bus:Director2 2024-04-01 2025-03-31 10837807 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 10837807 1 2024-04-01 2025-03-31 10837807 frs-countries:EnglandWales 2024-04-01 2025-03-31 10837807 2023-03-31 10837807 2024-03-31 10837807 2023-04-01 2024-03-31 10837807 frs-core:CurrentFinancialInstruments 2024-03-31 10837807 frs-core:ShareCapital 2024-03-31 10837807 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 10837807 1 2023-04-01 2024-03-31
Registered number: 10837807
Holden Group Management Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Holden Group Management Limited
Contents
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Holden Group Management Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 10837807
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 155,414 158,109
155,414 158,109
CURRENT ASSETS
Debtors 5 1,542,887 2,629,182
Investments 6 100 100
Cash at bank and in hand 1,066,298 24,007
2,609,285 2,653,289
Creditors: Amounts Falling Due Within One Year 7 (1,215,907 ) (1,364,273 )
NET CURRENT ASSETS (LIABILITIES) 1,393,378 1,289,016
TOTAL ASSETS LESS CURRENT LIABILITIES 1,548,792 1,447,125
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,126 ) (1,800 )
NET ASSETS 1,547,666 1,445,325
CAPITAL AND RESERVES
Called up share capital 200 200
Profit and Loss Account 1,547,466 1,445,125
SHAREHOLDERS' FUNDS 1,547,666 1,445,325
Page 1
Page 2
Holden Group Management Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr John Holden
Director
08/09/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Holden Group Management Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Holden Group Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10837807 . The registered office is 66 Derby Road, Longridge, Preston, PR3 3FE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has therefore taken advantage of the option provided by section 399 of the Companies Act 2006 not to prepare group accounts and these accounts accordingly present information about this Company only and not its group.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets over their expected useful lives on the following bases:
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
2.4. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
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Holden Group Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees during the year was as follows:
2025 2024
Directors 2 2
2 2
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 150,909 6,739 4,044 161,692
As at 31 March 2025 150,909 6,739 4,044 161,692
Depreciation
As at 1 April 2024 - 2,039 1,544 3,583
Provided during the period - 1,685 1,010 2,695
As at 31 March 2025 - 3,724 2,554 6,278
Net Book Value
As at 31 March 2025 150,909 3,015 1,490 155,414
As at 1 April 2024 150,909 4,700 2,500 158,109
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,887 13,108
Loan - J & J Holden Homes Limited 1,540,000 2,616,074
1,542,887 2,629,182
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Holden Group Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Current Asset Investments
2025 2024
£ £
Shares in subsidiaries 100 100
This company holds 100% of the ordinary share capital in J & J Holden Homes Limited, a company which is a residential property developer and is registered in England, Company No.03494022.
The capital reserves of this undertaking at 31st March 2025 amounted to £85,635 (2024-£40,117) and its profit before tax for the year was £60,5036 (2024-£(74,143)). 
This investment is stated at cost.
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 34,788 30,459
VAT 913 1,856
Accruals and deferred income 8,206 27,338
Directors' loan accounts 500,000 810,000
Loan - Holden Group Property Limited 422,000 494,620
Loan - J.T.H Construction Limited 250,000 -
1,215,907 1,364,273
8. Related Party Transactions
J.T.H Construction LimitedJ.T.H Construction Limited, a company of which J Holden is a Director, and his son James Thomas Holden is a Director and Shareholder, loaned monies to Holden Group Management Limited and the amount owing in this respect at 31 March 2025 amounted to £250,000 (2024-nil). This was the maximum amount outstanding during the year (2024-nil) and interest amounting to £1,531 (2024-nil) was paid thereon during the year.

J.T.H Construction Limited

J.T.H Construction Limited, a company of which J Holden is a Director, and his son James Thomas Holden is a Director and Shareholder, loaned monies to Holden Group Management Limited and the amount owing in this respect at 31 March 2025 amounted to £250,000 (2024-nil). This was the maximum amount outstanding during the year (2024-nil) and interest amounting to £1,531 (2024-nil) was paid thereon during the year.

Holdens Estate Agents LimitedThe Company received licence fees for the joint use of its business premises from Holdens Estate Agents Limited, a Company owned by the son of the Directors/Shareholders of this Company. The amount receivable during the year was £7,800 (2024-£7,800 of which £650 (2024-£650) was owing at 31st March 2025.

Holdens Estate Agents Limited

The Company received licence fees for the joint use of its business premises from Holdens Estate Agents Limited, a Company owned by the son of the Directors/Shareholders of this Company. The amount receivable during the year was £7,800 (2024-£7,800 of which £650 (2024-£650) was owing at 31st March 2025.

J & J Holden Homes LimitedThe Company received consultancy fees amounting to £31,650 (2024-£27,750) during the year from J & J Holden Homes Limited, a company in which J. Holden and M.B. Holden are Shareholders and Directors. No amount was owing in this respect at 31st March 2025 (2024-£NIL). The company loaned monies to J & J Holden Homes Limited and the amount owing at 31st March 2025 was £1,540,000 (2024-£2,616,074). The maximum amount owing in this respect during the year was £2,656,074 (2024-£2,616,074) and interest of £167,928 (2024-£139,543) was received on this loan during the year.

J & J Holden Homes Limited

The Company received consultancy fees amounting to £31,650 (2024-£27,750) during the year from J & J Holden Homes Limited, a company in which J. Holden and M.B. Holden are Shareholders and Directors. No amount was owing in this respect at 31st March 2025 (2024-£NIL). The company loaned monies to J & J Holden Homes Limited and the amount owing at 31st March 2025 was £1,540,000 (2024-£2,616,074). The maximum amount owing in this respect during the year was £2,656,074 (2024-£2,616,074) and interest of £167,928 (2024-£139,543) was received on this loan during the year.

J & M B HoldenThe Company received property management fees from J & M B Holden during the year amounting to £1,266 (2024-£1,440). There was no amount outstanding in this respect at 31st March 2025 (2024-£NIL).J & M B Holden have loaned monies to Holden Group Management Limited and the amount owing in this respect at 31st March 2025 amounted to £500,000 (2024-£810,000). The maximum amount owing during the year was £835,000 (2024-£810,000). Interest was paid by the Company during the year on this loan amounting to £49,607 (2024-£44,406) and the amount owing in this respect at 31st March 2025 was £NIL (2024-£NIL).

J & M B Holden

The Company received property management fees from J & M B Holden during the year amounting to £1,266 (2024-£1,440). There was no amount outstanding in this respect at 31st March 2025 (2024-£NIL).

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Holden Group Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

J & M B Holden have loaned monies to Holden Group Management Limited and the amount owing in this respect at 31st March 2025 amounted to £500,000 (2024-£810,000). The maximum amount owing during the year was £835,000 (2024-£810,000). Interest was paid by the Company during the year on this loan amounting to £49,607 (2024-£44,406) and the amount owing in this respect at 31st March 2025 was £NIL (2024-£NIL).

Holden Group Property LimitedThe Company received property management fees amounting to £5,832 (2024-£5,197) during the year from Holden Group Property Limited, a company in which J. Holden and M.B. Holden are Shareholders and Directors. There was no amount outstanding in this respect at 31st March 2025 (2024-£NIL). Holden Group Property Limited loaned monies to Holden Group Management Limited and the amount owing in this respect at 31st March 2025 amounted to £422,000 (2024-£494,620). The maximum amount owing during the year was £517,000 (2024-£494,620) and interest of £29,111 (2024-£22,162) was paid in respect of that loan during the year.

Holden Group Property Limited

The Company received property management fees amounting to £5,832 (2024-£5,197) during the year from Holden Group Property Limited, a company in which J. Holden and M.B. Holden are Shareholders and Directors. There was no amount outstanding in this respect at 31st March 2025 (2024-£NIL). Holden Group Property Limited loaned monies to Holden Group Management Limited and the amount owing in this respect at 31st March 2025 amounted to £422,000 (2024-£494,620). The maximum amount owing during the year was £517,000 (2024-£494,620) and interest of £29,111 (2024-£22,162) was paid in respect of that loan during the year.

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