REGISTERED NUMBER: 14763022 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

PA Holmes Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P A Holmes

Miss L E Holmes

Mrs E T Holmes

REGISTERED OFFICE:

9 Cottage Fields

St. Martins

Oswestry

SY11 3EJ

REGISTERED NUMBER:

14763022 (England and Wales)

ACCOUNTANTS:

G Ceidiog Hughes Limited

40 Brookhouse Road

Denbigh

Clwyd

LL16 4RQ

FIXED ASSETS

Tangible assets

4

116,513

-

Investments

5

1,088,404

70,000

1,204,917

70,000

CURRENT ASSETS

Debtors

6

86,143

-

Cash at bank and in hand

61,740

21,875

147,883

21,875

CREDITORS

Amounts falling due within one year

7

360,854

61,073

NET CURRENT LIABILITIES

(212,971

)

(39,198

)

TOTAL ASSETS LESS CURRENT LIABILITIES

991,946

30,802

PROVISIONS FOR LIABILITIES

9

29,128

-

NET ASSETS

962,818

30,802

CAPITAL AND RESERVES

Called up share capital

125

125

Retained earnings

962,693

30,677

SHAREHOLDERS' FUNDS

962,818

30,802

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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2025 and were signed on its behalf by:

P A Holmes - Director

1.	STATUTORY INFORMATION

PA Holmes Consulting 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.

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.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors and trade creditors.

Trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Non-basic financial instruments are recognised initially at their fair value, with any subsequent changes in fair value recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

129,759

At 31 March 2025

129,759

DEPRECIATION

Charge for year

13,246

At 31 March 2025

13,246

NET BOOK VALUE

At 31 March 2025

116,513

5.	FIXED ASSET INVESTMENTS

Other

investment

£

COST OR VALUATION

At 1 April 2024

70,000

Additions

1,054,923

Revaluations

(36,519

)

At 31 March 2025

1,088,404

NET BOOK VALUE

At 31 March 2025

1,088,404

At 31 March 2024

70,000

Cost or valuation at 31 March 2025 is represented by:

Other

investment

£

Valuation in 2025

1,088,404

If fixed asset investments had not been revalued they would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

1,124,923

-

Fixed asset investments were valued on an open market basis on 31 March 2025 by St James's Place .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

86,143

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts (see note 8)

12

600

Trade creditors

906

401

Tax

315,088

33,143

Directors' current accounts

44,698

26,779

Accrued expenses

150

150

360,854

61,073

8.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

12

600

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

29,128

-

Deferred

tax

£

Movement in the year due to:

Changes in tax allowances

29,128

Changes in tax rates

Balance at 31 March 2025

29,128

10.	CAPITAL COMMITMENTS

31.3.25

31.3.24

£

£

Contracted but not provided for in the

financial statements

-

-

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P A Holmes.