Holdens Estate Agents Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06812224

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		27,240		9,235

			27,240		9,235
CURRENT ASSETS
Debtors	5	171,980		128,718
Cash at bank and in hand		64,029		42,935

		236,009		171,653
Creditors: Amounts Falling Due Within One Year	6	(72,666 )		(61,674 )

NET CURRENT ASSETS (LIABILITIES)			163,343		109,979

TOTAL ASSETS LESS CURRENT LIABILITIES			190,583		119,214

Creditors: Amounts Falling Due After More Than One Year	7		(24,479 )		(30,009 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,810 )		(2,309 )

NET ASSETS			159,294		86,896

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			159,094		86,696

SHAREHOLDERS' FUNDS			159,294		86,896

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Holdens Estate Agents Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Peter Holden

Director

21/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Holdens Estate Agents Limited registered number 06812224 is a company limited by shares incorporated in England & Wales. The Registered Office is 6 Watkin Lane, Lostock Hall, Preston, PR5 5RD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

2.4. Taxation

Taxation represents the sum of the tax currently payable and deferred tax.

The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 9)

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Holdens Estate Agents Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	-	6,683	8,453	15,136
Additions	19,000	831	2,471	22,302

As at 31 March 2025	19,000	7,514	10,924	37,438

Depreciation
As at 1 April 2024	-	2,473	3,428	5,901
Provided during the period	90	1,736	2,471	4,297

As at 31 March 2025	90	4,209	5,899	10,198

Net Book Value
As at 31 March 2025	18,910	3,305	5,025	27,240

As at 1 April 2024	-	4,210	5,025	9,235

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	10,939	8,467
Prepayments and accrued income	2,255	3,467
Amounts owed by associates	158,786	116,784

	171,980	128,718

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,209	4,549
Bank loans and overdrafts	5,552	5,412
Corporation tax	32,298	3,213
Other taxes and social security	1,320	5,443
VAT	21,885	15,810
Net wages	-	16,141
Accruals and deferred income	4,152	3,461
Director's loan account	5,250	7,645

	72,666	61,674

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Holdens Estate Agents Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	24,479	30,009

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2025		2024
	£		£
Bank loans	-		7,361

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than one year	-	10,000

	-	10,000

10. Related Party Transactions

HEA Lettings Limited

The sole Director and Shareholder of Holden Estate Agents Limited is the sole Director and Shareholder of HEA Lettings Limited. Holden Estate Agents Limited has loaned monies to HEA Lettings Limited and the amount outstanding at 31st March 2025 was £158,786 (2024-£116,784). The loan is interest free and repayable on demand.

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