B.H. Holt And Sons Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 03511774

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,244		31,433
Investment Properties	5		644,293		484,247
Investments	6		5		5

			666,542		515,685
CURRENT ASSETS
Stocks	7	445,770		296,745
Debtors	8	696,979		888,304
Cash at bank and in hand		1,084		1,124

		1,143,833		1,186,173
Creditors: Amounts Falling Due Within One Year	9	(756,525 )		(468,136 )

NET CURRENT ASSETS (LIABILITIES)			387,308		718,037

TOTAL ASSETS LESS CURRENT LIABILITIES			1,053,850		1,233,722

NET ASSETS			1,053,850		1,233,722

CAPITAL AND RESERVES
Called up share capital	10		300		300
Profit and Loss Account			1,053,550		1,233,422

SHAREHOLDERS' FUNDS			1,053,850		1,233,722

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B.H. Holt And Sons 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 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.

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 M C Holt

Director

2 December 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

B.H. Holt And Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03511774 . The registered office is The Wells Farm, Bradley, Stafford, Staffordshire, ST18 9EE.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of plant and machinery is recognised when significant risks and rewards of ownershipof the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery of the plant and machinery.

Operating Lease Income

Operating lease income is recognised on a straight line baiss over the period of the lease.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Freehold	not depreciated
Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	30% on reducing balance
Computer Equipment	30% on reducing balance

2.4. Investment Properties

Investments property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

2.5. Leasing and Hire Purchase Contracts

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

2.6. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable valye, after making due allowance for obsolete and slow moving items.

2.7. Foreign Currencies

Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the function currency and the foreign currency at the date of the transaction.

Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.

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B.H. Holt And Sons Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.8. 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 assesments in periods different from those in which they aare 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.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to profit or los in the period to which they relate.

2.10. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	28,787	62,341	15,477	8,598	115,203
Additions	-	-	-	1,378	1,378
Disposals	-	(16,350 )	-	-	(16,350 )

As at 31 March 2025	28,787	45,991	15,477	9,976	100,231

Depreciation
As at 1 April 2024	28,284	35,299	12,301	7,886	83,770
Provided during the period	128	6,063	958	629	7,778
Disposals	-	(13,561 )	-	-	(13,561 )

As at 31 March 2025	28,412	27,801	13,259	8,515	77,987

Net Book Value
As at 31 March 2025	375	18,190	2,218	1,461	22,244

As at 1 April 2024	503	27,042	3,176	712	31,433

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B.H. Holt And Sons Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Investment Property

	2025
	£
Fair Value
As at 1 April 2024	484,247
Additions	160,046

As at 31 March 2025	644,293

6. Investments

	Listed
	£
Cost
As at 1 April 2024	5

As at 31 March 2025	5

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	5

As at 1 April 2024	5

7. Stocks

	2025	2024
	£	£
Stock	445,770	296,745

8. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	216,172	95,249
Prepayments and accrued income	18,456	12,314
Other debtors	279,921	623,651
VAT	63,183	-
Directors' loan accounts	104,247	157,090
Amounts owed by associates	15,000	-

	696,979	888,304

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B.H. Holt And Sons Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	529,735	85,158
Bank loans and overdrafts	201,171	343,792
Corporation tax	-	5,341
VAT	-	4,530
Amounts owed by/to associates	-	7,153
Accruals and deferred income	25,619	22,162

	756,525	468,136

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	300	300

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Mark Holt	157,090	108,339	161,181	-	104,247

The rate of interest provided on the director's loan account is 2.25%, this is the current market rate of interest and is repayable on demand.

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