Hercock Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 12928400 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Hercock Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

SJ Hercock

REGISTERED OFFICE:

The Airfield Depot

Dalby Road

Melton Mowbray

Leicestershire

LE13 0BL

REGISTERED NUMBER:

12928400 (England and Wales)

ACCOUNTANTS:

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

FIXED ASSETS

Tangible assets

4

1,328,261

Investments

5

3,092,449

3,042,525

4,420,710

4,370,786

CURRENT ASSETS

Cash at bank

297,576

815,562

CREDITORS

Amounts falling due within one year

6

327,888

3,365

NET CURRENT (LIABILITIES)/ASSETS

(30,312

)

812,197

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,390,398

5,182,983

CREDITORS

Amounts falling due after more than one
year

7

1,827,196

2,677,871

NET ASSETS

2,563,202

2,505,112

CAPITAL AND RESERVES

Called up share capital

8

100

Revaluation reserve

9

340,529

Retained earnings

2,222,573

2,164,483

SHAREHOLDERS' FUNDS

2,563,202

2,505,112

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 director acknowledges her 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 16 October 2025 and were signed by:

SJ Hercock - Director

1.	STATUTORY INFORMATION

Hercock Holdings 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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1 April 2024

and 31 March 2025

1,328,261

NET BOOK VALUE

At 31 March 2025

1,328,261

At 31 March 2024

1,328,261

Cost or valuation at 31 March 2025 is represented by:

Land and

buildings

£

Valuation in 2022

340,529

Cost

987,732

1,328,261

5.	FIXED ASSET INVESTMENTS

31.3.25

31.3.24

£

Shares in group undertakings

2,992,449

2,942,525

Other investments not loans

100,000

3,092,449

3,042,525

Additional information is as follows:

Shares in

group

undertakings

£

COST

At 1 April 2024

2,942,525

Additions

49,924

At 31 March 2025

2,992,449

NET BOOK VALUE

At 31 March 2025

2,992,449

At 31 March 2024

2,942,525

Investments (neither listed nor unlisted) were as follows:

31.3.25

31.3.24

£

H&B Commercial Projects Ltd

100,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Taxation and social security

1,992

3,365

Other creditors

325,896

-

327,888

3,365

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.25

31.3.24

£

Amounts owed to group undertakings

1,827,196

1,650,871

Other creditors

-

1,027,000

1,827,196

2,677,871

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

100

Ordinary

1

100

9.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

340,529

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hercock Holdings Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Hercock Holdings Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hercock Holdings Limited and state those matters that we have agreed to state to the director of Hercock Holdings Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Hercock Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hercock Holdings Limited. You consider that Hercock Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hercock Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

9 October 2025