ACCOUNTS - Final Accounts preparation

Registered number: 08061525

A.L. HOLLAND LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

A.L. HOLLAND LTD

REGISTERED NUMBER: 08061525

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		575		1,150
Investments	5		285,339		312,698
			285,914		313,848
Current assets
Debtors: amounts falling due within one year	6	30,057		-
Cash at bank and in hand	7	103,612		75,720
		133,669		75,720
Creditors: amounts falling due within one year	8	(35,217)		(45,764)
Net current assets			98,452		29,956
Total assets less current liabilities			384,366		343,804

Net assets			384,366		343,804

Capital and reserves
Called up share capital	9	100	100
Other reserves		(14,522)	(18,936)
Profit and loss account		398,788	362,640
		384,366	343,804

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A.L. HOLLAND LTD

REGISTERED NUMBER: 08061525

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

A L Holland

Director

Date: 22 December 2025

The notes on pages 3 to 8 form part of these financial statements.

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A.L. HOLLAND LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

A.L. Holland Ltd, 08061525, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at Welsh Bridge, 1 Frankwell, Shrewsbury, Shropshire, SY3 8LG.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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A.L. HOLLAND LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Other fixed assets

25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 4

A.L. HOLLAND LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

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A.L. HOLLAND LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Tangible fixed assets

		Other fixed assets
		£
	Cost or valuation
	At 1 April 2024	4,384
	Disposals	(2,084)
	At 31 March 2025	2,300
	Depreciation
	At 1 April 2024	3,234
	Charge for the year on owned assets	575
	Disposals	(2,084)
	At 31 March 2025	1,725
	Net book value
	At 31 March 2025	575
	At 31 March 2024	1,150

5.	Fixed asset investments

		Unlisted investments
		£
	Cost or valuation
	At 1 April 2024	312,699
	Additions	(27,360)
	At 31 March 2025	285,339

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A.L. HOLLAND LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Debtors

					2025	2024
					£	£


Other debtors	30,057	-
	30,057	-

7.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	103,612	75,720
	103,612	75,720

8.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other taxation and social security	34,431	44,210
Other creditors	-	834
Accruals and deferred income	786	720
	35,217	45,764

9.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

91 (2024 - 91) Ordinary A shares of £1.00 each	91	91
3 (2024 - 3) Ordinary B shares of £1.00 each	3	3
3 (2024 - 3) Ordinary C shares of £1.00 each	3	3
3 (2024 - 3) Ordinary D shares of £1.00 each	3	3

	100	100

Page 7

A.L. HOLLAND LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

10.	Transactions with directors

Included within other debtors is an amount due from a director of the company, to the value of £30,057. Interest was charged at the official rate.

Page 8