Caseware UK (AP4) 2023.0.135 2023.0.135 2025-04-30 2025-04-30 false 2024-05-01 The principal activity of the company in the year under review was that of property consulting and investment.2 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02285857 2024-05-01 2025-04-30 02285857 2023-05-01 2024-04-30 02285857 2025-04-30 02285857 2024-04-30 02285857 2023-05-01 02285857 c:Director1 2024-05-01 2025-04-30 02285857 d:FreeholdInvestmentProperty 2025-04-30 02285857 d:FreeholdInvestmentProperty 2024-04-30 02285857 d:CurrentFinancialInstruments 2025-04-30 02285857 d:CurrentFinancialInstruments 2024-04-30 02285857 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 02285857 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 02285857 d:ShareCapital 2024-05-01 2025-04-30 02285857 d:ShareCapital 2025-04-30 02285857 d:ShareCapital 2023-05-01 2024-04-30 02285857 d:ShareCapital 2024-04-30 02285857 d:ShareCapital 2023-05-01 02285857 d:OtherMiscellaneousReserve 2024-05-01 2025-04-30 02285857 d:OtherMiscellaneousReserve 2025-04-30 02285857 d:OtherMiscellaneousReserve 2024-04-30 02285857 d:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 02285857 d:RetainedEarningsAccumulatedLosses 2025-04-30 02285857 d:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 02285857 d:RetainedEarningsAccumulatedLosses 2024-04-30 02285857 d:RetainedEarningsAccumulatedLosses 2023-05-01 02285857 d:AcceleratedTaxDepreciationDeferredTax 2025-04-30 02285857 d:AcceleratedTaxDepreciationDeferredTax 2024-04-30 02285857 d:OtherDeferredTax 2025-04-30 02285857 d:OtherDeferredTax 2024-04-30 02285857 c:FRS102 2024-05-01 2025-04-30 02285857 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 02285857 c:FullAccounts 2024-05-01 2025-04-30 02285857 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 02285857 2 2024-05-01 2025-04-30 02285857 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 02285857 HOLLYFORT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
01483 755 399 hamlyns.com
HOLLYFORT LIMITED REGISTERED NUMBER: 02285857 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 833,193 |  | 833,193
|  |  | 833,193 |  | 833,193
Current assets |  |  |  |  |
Cash at bank and in hand |  | 212,565 |  | 219,988 |
|  | 212,565 |  | 219,988 |
Creditors: amounts falling due within one year | 5 | (13,493) |  | (22,402) |
Net current assets |  |  | 199,072 |  | 197,586
Total assets less current liabilities |  |  | 1,032,265 |  | 1,030,779
Provisions for liabilities |  |  |  |  |
Deferred tax | 6 | (31,280) |  | (26,055) |
|  |  | (31,280) |  | (26,055)
Net assets |  |  | 1,000,985 |  | 1,004,724
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10,000 |  | 10,000
Fair value reserves |  |  | 93,720 |  | -
Retained earnings |  |  | 897,265 |  | 994,724
|  |  | 1,000,985 |  | 1,004,724
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 October 2025. Page 1
HOLLYFORT LIMITED REGISTERED NUMBER: 02285857 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025
Andrew Michael Fryer
Director
Page 2
HOLLYFORT LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 APRIL 2025
| Called up share capital | Other reserves | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 May 2024 | 10,000 | - | 994,724 | 1,004,724
Comprehensive income for the year |  |  |  |
Loss for the year | - | - | (739) | (739)
Taxation in respect of items of other comprehensive income | - | - | (93,720) | (93,720)
Other comprehensive income for the year | - | - | (93,720) | (93,720)
Total comprehensive income for the year | - | - | (94,459) | (94,459)
Contributions by and distributions to owners |  |  |  |
Dividends: Equity capital | - | - | (3,000) | (3,000)
Transfer to/from profit and loss account | - | 93,720 | - | 93,720
Total transactions with owners | - | 93,720 | (3,000) | 90,720
At 30 April 2025 | 10,000 | 93,720 | 897,265 | 1,000,985
| The notes on pages 5 to 8 form part of these financial statements.
Page 3
HOLLYFORT LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 APRIL 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 May 2023 | 10,000 | 965,076 | 975,076
Comprehensive income for the year |  |  |
Profit for the year | - | 34,648 | 34,648
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | 34,648 | 34,648
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (5,000) | (5,000)
Total transactions with owners | - | (5,000) | (5,000)
At 30 April 2024 | 10,000 | 994,724 | 1,004,724
| The notes on pages 5 to 8 form part of these financial statements.
Page 4
HOLLYFORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | Statutory information
Hollyfort Limited is a private company,limited by shares, registered in England and Wales. The company's registered number and registered office address can ben found on the Company Information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 5
HOLLYFORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 6
HOLLYFORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Wages and salaries | 37,670 | -
| Cost of defined contribution scheme | 175 | -
|  | 37,845 | -
| The average monthly number of employees, including directors, during the year was 2 (2024 - 1).
4. | Investment property
|  | Investment property
|  | £
| Valuation |
| At 1 May 2024 | 833,193
| At 30 April 2025 | 833,193
| Cost or valuation at 30 April 2025 is represented by : |
| Cost | 708,193
| Annual revaluation surplus/(deficit): |
| 2025 | 125,000
| At 30 April 2025 | 833,193
The 2025 valuations were made by the director a RICS member, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cost | 708,193 | 708,193
|  | 708,193 | 708,193
Page 7
HOLLYFORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Value of land in freehold land and building | 833,193 | 833,193
|  | 833,193 | 833,193
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 1,075 | 8,150
| Other taxation and social security | 953 | 887
| Other creditors | 4,000 | 9,065
| Accruals and deferred income | 7,465 | 4,300
|  | 13,493 | 22,402
6. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (26,055)
| Charged to profit or loss | (5,225)
| At end of year | (31,280)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Deferred Tax at beginning of year | (26,055) | (26,055)
| Other timing differences | (5,225) | -
|  | (31,280) | (26,055)
7. | Reserves
Other reserves Other reserves consist of a fair value reserve in relation to the revaluation of the investment property and is non-distributable for the purposes of dividend payments. Page 8