Company registration number 02073156 (England and Wales)
HOLMAN SPECIALIST PAINTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
HOLMAN SPECIALIST PAINTS LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
HOLMAN SPECIALIST PAINTS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
6,446
10,923
Current assets
Stocks
70,982
107,078
Debtors
4
57,441
83,594
Cash at bank and in hand
49,725
98,374
178,148
289,046
Creditors: amounts falling due within one year
5
(139,243)
(197,718)
Net current assets
38,905
91,328
Total assets less current liabilities
45,351
102,251
Provisions for liabilities
(778)
(2,803)
Net assets
44,573
99,448
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
44,473
99,348
Total equity
44,573
99,448
HOLMAN SPECIALIST PAINTS LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 November 2025 and are signed on its behalf by:
Mr P D Hague
Director
Company registration number 02073156 (England and Wales)
HOLMAN SPECIALIST PAINTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Holman Specialist Paints Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Central Trading Estate, Signal Way, Swindon, Wiltshire, SN3 1PD.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

1.3
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
10% on cost
Plant and machinery etc
33% on cost
Fixtures and fittings
15% on cost
Computers
25% on cost
Motor vehicles
25% on cost
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

HOLMAN SPECIALIST PAINTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
8
8
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 July 2024
6,796
126,408
133,204
Additions
-
0
458
458
At 30 June 2025
6,796
126,866
133,662
Depreciation and impairment
At 1 July 2024
6,796
115,485
122,281
Depreciation charged in the year
-
0
4,935
4,935
At 30 June 2025
6,796
120,420
127,216
Carrying amount
At 30 June 2025
-
0
6,446
6,446
At 30 June 2024
-
0
10,923
10,923
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
38,206
73,608
Corporation tax recoverable
831
-
0
Other debtors
18,404
9,986
57,441
83,594
HOLMAN SPECIALIST PAINTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
96,626
125,630
Corporation tax
-
0
11,126
Other taxation and social security
19,662
27,750
Other creditors
22,955
33,212
139,243
197,718
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