REGISTERED NUMBER: 05845320 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

G.Holmes Associates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr G Holmes

REGISTERED OFFICE:

Thatcher House

12 Mount Ephraim

Tunbridge Wells

Kent

TN4 8AS

REGISTERED NUMBER:

05845320 (England and Wales)

ACCOUNTANTS:

Ward Mackenzie Ltd

Thatcher House

12 Mount Ephraim

Tunbridge Wells

Kent

TN4 8AS

Fixed assets

Investment property

4

126,369

126,369

Current assets

Debtors

5

37

-

Cash at bank

60

169

97

169

Creditors

Amounts falling due within one year

6

(95,503

)

(93,979

)

Net current liabilities

(95,406

)

(93,810

)

Total assets less current liabilities

30,963

32,559

Capital and reserves

Called up share capital

100

100

Retained earnings

7

30,863

32,459

Shareholders' funds

30,963

32,559

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 22 September 2025 and were signed by:

Dr G Holmes - Director

1.	STATUTORY INFORMATION

G.Holmes Associates 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 (£).

The principal activity of the company was that of General medical practice activities.

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.

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.

DEFERRED TAX

Deferred tax is not recognised in respect of all timing differences that have originated but not reversed at the

balance sheet date as these are considered immaterial.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2024

and 30 June 2025

126,369

NET BOOK VALUE

At 30 June 2025

126,369

At 30 June 2024

126,369

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

37

-

The directors consider the carrying value of trade and other receivables approximate to their fair values.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

-

37

Directors' current accounts

93,076

91,628

Accrued expenses

2,427

2,314

95,503

93,979

The directors consider the carrying amounts of current liabilities approximate to their fair values.

7.

RESERVES

Retained

earnings

£

At 1 July 2024

32,459

Deficit for the year

(1,096

)

Dividends

(500

)

At 30 June 2025

30,863

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

Dr G Holmes

Balance outstanding at start of year

(91,628

)

(90,933

)

Amounts advanced

4,477

4,355

Amounts repaid

(5,925

)

(5,050

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(93,076

)

(91,628

)