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Company Registration No. 09241537 (England and Wales)
MICHAEL HOLDEN (FRICS) LTD Unaudited accounts for the year ended 31 March 2025
MICHAEL HOLDEN (FRICS) LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
MICHAEL HOLDEN (FRICS) LTD Company Information for the year ended 31 March 2025
Directors
HOLDEN, Michael John HOLDEN, William Arthur Mcmorrine HOLDEN, Joseph Ashley
Company Number
09241537 (England and Wales)
Registered Office
Pleasington Golf Club Pleasington Lane Pleasington Blackburn Lancashire BB2 5JF England
Accountants
H&F Accountants 11a Skelton St Colne Lancashire BB8 9JE
- 3 -
MICHAEL HOLDEN (FRICS) LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
45,000 
- 
Tangible assets
5
29,550 
14,212 
74,550 
14,212 
Current assets
Debtors
6
11,948 
(88,484)
Cash at bank and in hand
110,890 
76,853 
122,838 
(11,631)
Creditors: amounts falling due within one year
7
(139,439)
(91,734)
Net current liabilities
(16,601)
(103,365)
Total assets less current liabilities
57,949 
(89,153)
Creditors: amounts falling due after more than one year
8
(10,114)
76,863 
Net assets/(liabilities)
47,835 
(12,290)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
47,735 
(12,390)
Shareholders' funds
47,835 
(12,290)
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2025 and were signed on its behalf by
HOLDEN, Michael John Director Company Registration No. 09241537
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MICHAEL HOLDEN (FRICS) LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
MICHAEL HOLDEN (FRICS) LTD is a private company, limited by shares, registered in England and Wales, registration number 09241537. The registered office is Pleasington Golf Club, Pleasington Lane, Pleasington, Blackburn, Lancashire, BB2 5JF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
33% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
10,000 
Additions
50,000 
At 31 March 2025
60,000 
Amortisation
At 1 April 2024
10,000 
Charge for the year
5,000 
At 31 March 2025
15,000 
Net book value
At 31 March 2025
45,000 
- 5 -
MICHAEL HOLDEN (FRICS) LTD Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
11,749 
- 
11,062 
5,674 
28,485 
Additions
- 
22,995 
- 
- 
22,995 
At 31 March 2025
11,749 
22,995 
11,062 
5,674 
51,480 
Depreciation
At 1 April 2024
5,934 
- 
6,467 
1,872 
14,273 
Charge for the year
679 
4,599 
507 
1,872 
7,657 
At 31 March 2025
6,613 
4,599 
6,974 
3,744 
21,930 
Net book value
At 31 March 2025
5,136 
18,396 
4,088 
1,930 
29,550 
At 31 March 2024
5,815 
- 
4,595 
3,802 
14,212 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
(34,565)
(132,008)
Trade debtors
22,662 
19,673 
Other debtors
23,851 
23,851 
11,948 
(88,484)
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
17,750 
- 
Trade creditors
50,611 
60,797 
Taxes and social security
15,122 
28,330 
Other creditors
- 
1,107 
Loans from directors
30,456 
- 
Accruals
25,500 
1,500 
139,439 
91,734 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
10,114 
20,762 
Loans from directors
- 
(97,625)
10,114 
(76,863)
- 6 -
MICHAEL HOLDEN (FRICS) LTD Notes to the Accounts for the year ended 31 March 2025
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
This is interest free and payable upon demand
48,812 
- 
60,878 
(12,066)
This is interest free and payable upon demand
48,812 
- 
53,381 
(4,569)
This is interest free and payable upon demand
- 
- 
13,820 
(13,820)
97,624 
- 
128,079 
(30,455)
This is interest free and payable upon demand.
10
Average number of employees
During the year the average number of employees was 8 (2024: 8).
- 7 -