REGISTERED NUMBER: 00701466 (England and Wales)

Unaudited Financial Statements

for the Year Ended 5 April 2025

for

Holmdene Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S A George

Mr D G George

Mr M S George

SECRETARY:

Mrs S A George

REGISTERED OFFICE:

64 Quarry Road

Winchester

Hampshire

SO23 0JS

REGISTERED NUMBER:

00701466 (England and Wales)

ACCOUNTANTS:

Butler & Co Alresford Limited

Chartered Accountants

The Old Stables

Sutton Manor Farm

Bishops Sutton

Alresford

Hampshire

SO24 0AA

FIXED ASSETS

Tangible assets

4

10,436

14,103

Investments

5

140,935

159,671

Investment property

6

2,215,250

2,215,250

2,366,621

2,389,024

CURRENT ASSETS

Debtors

7

11,039

11,346

Cash at bank and in hand

12,486

10,288

23,525

21,634

CREDITORS

Amounts falling due within one year

8

30,899

28,303

NET CURRENT LIABILITIES

(7,374

)

(6,669

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,359,247

2,382,355

CREDITORS

Amounts falling due after more than one year

9

107,759

139,573

PROVISIONS FOR LIABILITIES

11

300,867

305,122

CAPITAL AND RESERVES

Called up share capital

12

101

101

Fair value reserve - non-distributable

1,274,191

1,260,858

Retained earnings

676,329

676,701

SHAREHOLDERS' FUNDS

1,950,621

1,937,660

2,359,247

2,382,355

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 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 8 December 2025 and were signed on its behalf by:

Mr D G George - Director

Mrs S A George - Director

1.	STATUTORY INFORMATION

Holmdene Investments 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% reducing balance basis

Computer equipment

-

33.3% reducing balance basis

Investment property and investments

Investment property and investments are included at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the investments are sold.

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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.

EMPLOYEES

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

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 6 April 2024

and 5 April 2025

22,381

15,869

38,250

DEPRECIATION

At 6 April 2024

9,981

14,166

24,147

Charge for year

3,100

567

3,667

At 5 April 2025

13,081

14,733

27,814

NET BOOK VALUE

At 5 April 2025

9,300

1,136

10,436

At 5 April 2024

12,400

1,703

14,103

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 6 April 2024

and 5 April 2025

21,028

DEPRECIATION

At 6 April 2024

9,200

Charge for year

2,957

At 5 April 2025

12,157

NET BOOK VALUE

At 5 April 2025

8,871

At 5 April 2024

11,828

5.	FIXED ASSET INVESTMENTS

Listed

Unlisted

investments

investments

Totals

£

£

£

COST OR VALUATION

At 6 April 2024

156,171

3,500

159,671

Revaluations

(18,736

)

-

(18,736

)

At 5 April 2025

137,435

3,500

140,935

NET BOOK VALUE

At 5 April 2025

137,435

3,500

140,935

At 5 April 2024

156,171

3,500

159,671

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

32,167

32,167

Fixed asset investments were valued on an open market basis on 5 April 2025 by the directors.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 6 April 2024

and 5 April 2025

2,215,250

NET BOOK VALUE

At 5 April 2025

2,215,250

At 5 April 2024

2,215,250

Fair value at 5 April 2025 is represented by:

£

Valuation in 2015

785,509

Valuation in 2017

233,548

Valuation in 2019

445,250

Cost

750,943

2,215,250

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

2025

2024

£

£

Cost

750,943

750,943

Investment property was valued on an open market basis on 5 April 2025 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

3,446

2,915

Prepayments and accrued income

7,593

8,431

11,039

11,346

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,814

9,377

Hire purchase contracts

3,900

5,200

Trade creditors

360

228

Corporation tax

6,461

3,464

Social security and other taxes

-

88

Other creditors

2,065

2,065

Directors' current accounts

5,539

5,181

Accruals and deferred income

2,760

2,700

30,899

28,303

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans more than 5 years

107,759

135,673

Hire purchase contracts

-

3,900

107,759

139,573

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

107,759

135,673

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

117,573

145,050

The company has a secured bank loan with Lloyds Bank Plc with a legal charge over 194 Stanmore Lane, Winchester, Hampshire, SO22 4DR dated 7 November 2011.

Lloyds Bank Plc hold a fixed and floating charge on the property 93 Cromwell Road, Winchester, Hampshire, SO22 4AD dated 31 March 2016.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

1,982

2,678

Revaluations of investments and investment property

298,885

302,444

300,867

305,122

Deferred

tax

£

Balance at 6 April 2024

305,122

Accelerated capital allowances

(696

)

Revaluation of investments

and investment property

(3,559

)

Balance at 5 April 2025

300,867

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

1

Ordinary 'A'

£1

1

1

101

101

The Ordinary shares carry full voting rights, entitlement to dividends and any distribution made on a winding up of the company.

The Ordinary 'A' shares only carry entitlement to dividends.

Dividends may be paid to the holders of one or more classes of shares to the exclusion of the other at the director's discretion.

13.	RELATED PARTY DISCLOSURES

During the year, total dividends of £2,500 were paid to the directors .

2025

2024

£

£

Amount due to/(from) related party at balance sheet date

Mr D G George - director

4,819

4,461

Mrs S A George - director

720

720