Company No: 14186735 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Directors	A Ovenden
	M Ovenden

Registered office	Hegdale Quarry Hegdale Quarry
	Ashford Rd
	Badlesmere
	Faversham
	ME13 0JX
	United Kingdom

Company number

14186735 (England and Wales)

	Note	31.12.2024		30.06.2023
		£		£
Fixed assets
Tangible assets	4	980,730		0
Investments	5	500		0
		981,230		0
Current assets
Cash at bank and in hand		15,529		100
		15,529		100
Creditors: amounts falling due within one year	6	( 187,270)		0
Net current (liabilities)/assets		(171,741)		100
Total assets less current liabilities		809,489		100
Net assets		809,489		100
Capital and reserves
Called-up share capital	7	100		100
Other reserves		802,213		0
Profit and loss account		7,176		0
Total shareholder's funds		809,489		100

For the financial period ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of R H Ovenden Holdings Ltd (registered number: 14186735) were approved and authorised for issue by the Board of Directors on 30 September 2025. They were signed on its behalf by:

A Ovenden Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

R H Ovenden Holdings Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Hegdale Quarry Hegdale Quarry, Ashford Rd, Badlesmere,, Faversham, ME13 0JX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period length

The financial statements cover the period from 1 July 2023 to 31 December 2024, a period of 18 months. This extended reporting period has been adopted to align the company's year-end with that of its group companies, resulting in a coterminous reporting date of 31 December.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	40 years straight line
Plant and machinery etc.	20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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 Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	Period from 01.07.2023 to 31.12.2024		Period from 21.06.2022 to 30.06.2023
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	2		2

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 July 2023	0		0		0
Additions	107,293		1,047,913		1,155,206
Disposals	0		( 42,406)		( 42,406)
At 31 December 2024	107,293		1,005,507		1,112,800
Accumulated depreciation
At 01 July 2023	0		0		0
Charge for the financial period	3,673		128,397		132,070
At 31 December 2024	3,673		128,397		132,070
Net book value
At 31 December 2024	103,620		877,110		980,730
At 30 June 2023	0		0		0

5. Fixed asset investments

Investments in subsidiaries

	31.12.2024
	£
Cost
At 01 July 2023	0
Additions	100
At 31 December 2024	100
Carrying value at 31 December 2024	100
Carrying value at 30 June 2023	0

	Investments in associates		Total
	£		£
Cost or valuation before impairment
At 01 July 2023	0		0
Additions	400		400
At 31 December 2024	400		400
Carrying value at 31 December 2024	400		400
Carrying value at 30 June 2023	0		0

6. Creditors: amounts falling due within one year

	31.12.2024		30.06.2023
	£		£
Amounts owed to Group undertakings	50,932		0
Obligations under finance leases and hire purchase contracts	121,138		0
Other creditors	15,200		0
	187,270		0

7. Called-up share capital

	31.12.2024		30.06.2023
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

8. Ultimate controlling party

Parent Company:

R H Ovenden Investment Company Ltd

Hegdale Quarry Hegdale Quarry, Ashford Road, Faversham, Kent, United Kingdom, ME13 0JX