REGISTERED NUMBER: 08369484 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HOLLAND TRADING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A R Holland

J Holland

REGISTERED OFFICE:

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

BUSINESS ADDRESS:

385 Innsworth Lane

Gloucester

Gloucestershire

GL3 1HA

REGISTERED NUMBER:

08369484 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

FIXED ASSETS

Property, plant and equipment

4

74,051

43,670

CURRENT ASSETS

Debtors

5

1,870

-

Cash at bank and in hand

143,724

161,977

145,594

161,977

CREDITORS

Amounts falling due within one year

6

71,803

68,143

NET CURRENT ASSETS

73,791

93,834

TOTAL ASSETS LESS CURRENT LIABILITIES

147,842

137,504

PROVISIONS FOR LIABILITIES

19,132

10,922

NET ASSETS

128,710

126,582

CAPITAL AND RESERVES

Called up share capital

1,010

1,010

Capital redemption reserve

5

5

Retained earnings

127,695

125,567

SHAREHOLDERS' FUNDS

128,710

126,582

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

A R Holland - Director

J Holland - Director

1.	STATUTORY INFORMATION

Holland Trading Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover

Turnover represents the net invoices of the sale of vehicles and caravans and park maintenance, excluding value added tax. Revenue is recognised on the sale of vehicles and caravans when they are released to the customer. Revenue is recognised on the park maintenance once the work has been completed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 assessments in periods different from those in which they are 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.

Going concern

There are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

Provisions

Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

Financial instruments

Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

43,294

1,757

45,051

Additions

42,500

1,065

43,565

At 31 March 2025

85,794

2,822

88,616

DEPRECIATION

At 1 April 2024

917

464

1,381

Charge for year

12,428

756

13,184

At 31 March 2025

13,345

1,220

14,565

NET BOOK VALUE

At 31 March 2025

72,449

1,602

74,051

At 31 March 2024

42,377

1,293

43,670

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

VAT

1,870

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

4,224

Corporation Tax

9,373

20,344

VAT

-

7,726

Directors' loan accounts

59,955

32,699

Accruals and deferred income

2,475

3,150

71,803

68,143

7.	TRANSACTIONS WITH DIRECTORS

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

A R Holland

Balance outstanding at start of year

(32,699

)

(72,254

)

Amounts advanced

62,643

79,570

Amounts repaid

(89,899

)

(40,015

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(59,955

)

(32,699

)

No interest has been charged on the balance and there are no set repayment terms.