Holden Capital Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10910705 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Holden Capital Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Holden

REGISTERED OFFICE:

Carlyle House

78 Chorley New Road

Bolton

BL1 4BY

REGISTERED NUMBER:

10910705 (England and Wales)

ACCOUNTANTS:

Philip Burley & Co

Chartered Accountants

28 Bagdale

Whitby

YO21 1QL

FIXED ASSETS

Tangible assets

4

56,486

74,863

Investment property

5

1,392,647

1,449,133

1,467,510

CURRENT ASSETS

Stocks

684

-

Debtors

6

79,247

55,641

Cash at bank

28

175

79,959

55,816

CREDITORS

Amounts falling due within one year

7

1,068,564

1,116,953

NET CURRENT LIABILITIES

(988,605

)

(1,061,137

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

460,528

406,373

CREDITORS

Amounts falling due after more than one year

8

228,506

269,620

NET ASSETS

232,022

136,753

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

231,922

136,653

232,022

136,753

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

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

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 30 September 2025 and were signed by:

A Holden - Director

1.	STATUTORY INFORMATION

Holden Capital Investments 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.

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 recognised at the fair value of the consideration received or receivable for services provided in the normal course of business and is shown net of VAT.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contract costs and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

The rental revenue is recognised when the month's rent is due.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment are also recognised in profit or loss.

Work in progress is valued with reference to costs incurred to the stage of completion.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 January 2024

14,927

82,836

97,763

Additions

-

419

At 31 December 2024

14,927

83,255

98,182

DEPRECIATION

At 1 January 2024

10,820

12,080

22,900

Charge for year

1,081

17,715

18,796

At 31 December 2024

11,901

29,795

41,696

NET BOOK VALUE

At 31 December 2024

3,026

53,460

56,486

At 31 December 2023

4,107

70,756

74,863

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

and 31 December 2024

1,392,647

NET BOOK VALUE

At 31 December 2024

1,392,647

At 31 December 2023

1,392,647

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade debtors

76,903

53,470

Other debtors

2,344

2,171

79,247

55,641

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Bank loans and overdrafts

39,500

Trade creditors

11,826

43,640

Taxation and social security

12,105

12,421

Other creditors

1,005,133

1,021,392

1,068,564

1,116,953

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

Bank loans

205,049

246,163

Other creditors

23,457

228,506

269,620

Amounts falling due in more than five years:

Repayable by instalments

Bank loans > five years

47,049

88,163