Holtamerch Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01427756 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

HOLTAMERCH LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

S J Roberts

P D Curran

REGISTERED OFFICE:

20 Havelock Road

Hastings

East Sussex

TN34 1BP

REGISTERED NUMBER:

01427756 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

FIXED ASSETS

Tangible assets

4

1,139

1,443

Investment property

5

550,000

551,139

551,443

CURRENT ASSETS

Cash at bank

47,019

41,259

CREDITORS

Amounts falling due within one year

6

27,649

33,212

NET CURRENT ASSETS

19,370

8,047

TOTAL ASSETS LESS CURRENT
LIABILITIES

570,509

559,490

CREDITORS

Amounts falling due after more than one year

7

25,000

NET ASSETS

545,509

534,490

CAPITAL AND RESERVES

Called up share capital

8

100

Revaluation reserve

9

415,826

Retained earnings

129,583

118,564

SHAREHOLDERS' FUNDS

545,509

534,490

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by:

S J Roberts - Director

1.	STATUTORY INFORMATION

Holtamerch 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.

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 as modified by the revaluation of certain assets.

The directors have made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. As a result they have adopted the going concern basis of accounting.

Turnover

Turnover represents net invoiced sales of services and rents receivable. These are recognised at the point of invoicing.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Office and computer equipment

-

25% on reducing balance

Investment property

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Office

Fixtures

and

computer

fittings

equipment

Totals

£

COST

At 1 September 2024

and 31 August 2025

7,838

13,423

21,261

DEPRECIATION

At 1 September 2024

6,741

13,077

19,818

Charge for year

217

87

304

At 31 August 2025

6,958

13,164

20,122

NET BOOK VALUE

At 31 August 2025

880

259

1,139

At 31 August 2024

1,097

346

1,443

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

550,000

NET BOOK VALUE

At 31 August 2025

550,000

At 31 August 2024

550,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2025

550,000

If Investment property had not been revalued it would have been included at the following historical cost:

31.8.25

31.8.24

£

Cost

123,174

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Tax

2,656

1,056

Social security and other taxes

420

-

Other creditors

14,737

20,180

Tenant's security deposit

-

2,843

Directors' current accounts

7,254

6,739

Accruals and deferred income

2,582

2,394

27,649

33,212

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

Other loans more 5yrs non-inst

25,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

25,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

100

Ordinary

£1

100

9.

RESERVES

Revaluation

reserve

£

At 1 September 2024

and 31 August 2025

415,826

10.	RELATED PARTY DISCLOSURES

The company was under the control of the director, Mrs J Curran upto the 07/08/2025 when Mr P Curran became the PSC holding over 50% of the company shares

At the year end directors current account existed and the director S J Roberts was owed £4,671 (2024: £196) and director Mr P D Curran was owed £2,582 (2024: £NIL). Mrs J Curran was owed £3,008 upto 07/08/2025 (2024: £3,008) at which point it was transferred to Mr P D Curran. No interest is charged on these amounts and the account is repayable on demand.

No transactions with related parties were undertaken such as are required to be disclosed under the Financial Reporting Standard for Smaller Entities.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Holtamerch Limited for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Holtamerch Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Holtamerch Limited and state those matters that we have agreed to state to the Board of Directors of Holtamerch Limited, as a body, in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Holtamerch Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Holtamerch Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Holtamerch Limited. You consider that Holtamerch Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Holtamerch Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

12 December 2025