2024-08-01 2025-07-31 04049798 Nick Holmes Limited false 04049798 2024-08-01 2025-07-31 04049798 uk-bus:Director1 2024-08-01 2025-07-31 04049798 uk-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04049798 uk-bus:SmallEntities 2024-08-01 2025-07-31 04049798 uk-bus:FullAccounts 2024-08-01 2025-07-31 04049798 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04049798 2024-08-01 04049798 2025-07-31 04049798 2024-07-31 xbrli:pure iso4217:GBP 04049798 2023-08-01 2024-07-31
Company Registration Number : 04049798 (England and Wales)
04049798
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-07-31
false
Nick Holmes Limited
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2024-08-01
Nick Holmes Limited
Unaudited filleted financial statements
For the year ended 31 July 2025
Nick Holmes Limited
Contents
For the year ended 31 July 2025
CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 6


Nick Holmes Limited
Company Information
For the year ended 31 July 2025
Company registration number 04049798 (England and Wales)
Director Nicholas Holmes
Registered office address Highcroft House
Croft Bank, Croft
Skegness
Lincolnshire
PE24 4AL
Accountant Greenhalgh Johnson Ltd
Chartered Management Accountants
Elland House, 22 High Street
Burgh le Marsh, Skegness, Lincolnshire
PE245JT
Nick Holmes Limited
Statement of Financial Position
For the year ended 31 July 2025
2025 2024
Notes £ £
Fixed assets
Property, plant and equipment 71,165 81,459
5 71,165 81,459
Current assets
Debtors 10,402 10,065
Cash and cash equivalents 179,299 186,762
189,701 196,827
Current liabilities
Creditors: Amounts falling due within one year (124,499) (184,337)
Corporation tax payable (23,824) (8,840)
(148,323) (193,176)
Net current assets/(liabilities) 41,378 3,651
Total assets less current liabilities 112,544 85,110
Non-current liabilities
Provisions for liabilities (10,268) (10,322)
Net assets/(liabilities) 102,275 74,788
Capital and reserves
Called up share capital 4 4
Retained earnings 102,271 74,784
Shareholder's funds 102,275 74,788
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 31 July 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 director acknowledges their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared 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.
Approved by the Board on 01 October 2025
.............................
Nicholas Holmes (Director)
Company registration number: 04049798
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2025-07-31 31 July 2025
2025 2024
£ £
Fixed Assets 71,165 81,459
Current Assets 189,606 196,492
Prepayments and accrued income 95 335
Creditors: amounts falling due within one year (148,323) (193,176)
Net current assets/(liabilities) 41,378 3,651
Total assets less current liabilities 112,544 85,110
Provisions for liabilities (10,268) (10,322)
Net Assets/(liabilities) 102,275 74,788
Capital and Reserves 102,275 74,788
For the year ending 31/07/2025 the company was entitled to exemption 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. For the year ending 31-07-2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 01 October 2025 2025-10-01 and signed on behalf of the board,
.............................
Nicholas Holmes
Director
Company registration number: 04049798
Nick Holmes Limited
Notes to the Financial Statements
For the year ended 31 July 2025
(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is Highcroft House, Croft Bank, Croft, Skegness, Lincolnshire, PE24 4AL.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate
Land and Buildings15% reducing balance
Plant and Machinery25% reducing balance
Short Leasehold Properties
Investment Properties
Long Leasehold Properties
Commercial Vehicles
Fixtures and Fittings15% reducing balance
Equipment
Motor Cars
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred Tax
A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current and previous periods.

Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Timing differences result from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

Deferred tax is recognised on all timing differences at the reporting date apart from certain exceptions. Unrelieved tax losses and other deferred tax assets are only 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.

Deferred tax liabilities and assets 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.

(4) Employees
During the year, the average number of employees including director was 1 (2024 : 1).

(5) Fixed assets
Tangible

£
Cost
As at 01 August 2024113,669
Additions5,448
As at 31 July 2025119,117
Depreciation/Amortisation
As at 01 August 202432,210
For the year15,742
As at 31 July 202547,952
Net book value
As at 31 July 202571,165
As at 31 July 202481,459