REGISTERED NUMBER: OC403430 (England and Wales)

JOHN HOLT & SONS LLP

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs M Holt

J C J Holt

REGISTERED OFFICE:

Dale Pitt Lakes & Lodges

Bawtry Road

Hatfield Woodhouse

Doncaster

DN7 6PH

REGISTERED NUMBER:

OC403430 (England and Wales)

ACCOUNTANTS:

W H Prior

Chartered Certified Accountants

Railway Court

Off Ten Pound Walk

Doncaster

South Yorkshire

DN4 5FB

SOLICITORS:

Malcolm C Foy & Co Ltd.

Lazarus House

14 Princes Street

Doncaster

DN1 3NJ

FIXED ASSETS

Tangible assets

4

1,640,233

1,826,976

CURRENT ASSETS

Stocks

19,853

34,024

Debtors

5

159,135

179,409

Cash at bank

68,619

423

247,607

213,856

CREDITORS

Amounts falling due within one year

6

742,431

435,561

NET CURRENT LIABILITIES

(494,824

)

(221,705

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,145,409

1,605,271

CREDITORS

Amounts falling due after more than one year

7

-

16,000

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,145,409

1,589,271

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

1,145,409

1,589,271

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

1,145,409

1,589,271

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31st March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 29th December 2025 and were signed by:

J C J Holt - Designated member

1.	STATUTORY INFORMATION

John Holt & Sons LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2024

733,158

2,586,634

3,319,792

Additions

-

67,116

67,116

Disposals

-

(69,575

)

(69,575

)

At 31st March 2025

733,158

2,584,175

3,317,333

DEPRECIATION

At 1st April 2024

-

1,492,816

1,492,816

Charge for year

-

239,209

239,209

Eliminated on disposal

-

(54,925

)

(54,925

)

At 31st March 2025

-

1,677,100

1,677,100

NET BOOK VALUE

At 31st March 2025

733,158

907,075

1,640,233

At 31st March 2024

733,158

1,093,818

1,826,976

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

Plant and

machinery

etc

£

COST

At 1st April 2024

510,000

Transfer to ownership

(275,000

)

At 31st March 2025

235,000

DEPRECIATION

At 1st April 2024

161,875

Charge for year

63,750

Transfer to ownership

(137,500

)

At 31st March 2025

88,125

NET BOOK VALUE

At 31st March 2025

146,875

At 31st March 2024

348,125

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

137,588

142,535

Other debtors

21,547

36,874

159,135

179,409

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

16,000

110,430

Trade creditors

462,638

276,715

Taxation and social security

868

2,791

Other creditors

262,925

45,625

742,431

435,561

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

16,000

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

16,000

126,430

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Amounts owed to members in respect of profits

1,145,409

1,589,271

Falling due within one year

1,145,409

1,589,271

Loans & other debts due to members are unsecured and would rank pari passu with other unsecured creditors in the event of a winding up.