Company registration number 09497292 (England and Wales)
HOLT VENTURE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
HOLT VENTURE LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2
Notes to the financial statements
3 - 10
HOLT VENTURE LIMITED
COMPANY INFORMATION
- 1 -
Director
Mr S Holt
Secretary
Mrs C V Holt
Company number
09497292
Registered office
Melbury House
1-3 Oxford Road
Bournemouth
Dorset
BH8 8ES
Accountants
Azets
37 Commercial Road
Poole
Dorset
BH14 0HU
HOLT VENTURE LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
45,487
44,605
Current assets
Debtors
6
4,837,979
4,512,583
Cash at bank and in hand
81,141
259,888
4,919,120
4,772,471
Creditors: amounts falling due within one year
7
(29,490)
(1,389,607)
Net current assets
4,889,630
3,382,864
Net assets
4,935,117
3,427,469
Capital and reserves
Called up share capital
8
2
2
Profit and loss reserves
4,935,115
3,427,467
Total equity
4,935,117
3,427,469

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 18 February 2026
Mr S Holt
Director
Company Registration No. 09497292
HOLT VENTURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Holt Venture Limited is a private company limited by shares incorporated in England and Wales. The registered office is Melbury House, 1-3 Oxford Road, Bournemouth, Dorset, BH8 8ES.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

HOLT VENTURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

HOLT VENTURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

HOLT VENTURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 6 -
1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
45,487
44,605
Movements in fixed asset investments
Shares in subsidiaries and joint ventures
£
Cost or valuation
At 1 July 2024
44,605
Additions
882
At 30 June 2025
45,487
Carrying amount
At 30 June 2025
45,487
At 30 June 2024
44,605
HOLT VENTURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
4
Subsidiaries

Details of the company's subsidiaries at 30 June 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Indirect
Holt Engineering Recruitment Limited
United Kingdom
Ordinary
60.00
-
Holt Executive Ltd
United Kingdom
Ordinary
76.00
-
Holt Recruitment Group Limited
United Kingdom
Ordinary
94.00
-
Holt Recruitment Ltd
United Kingdom
Ordinary
90.00
-
Solo 7 Investments Limited
United Kingdom
Ordinary
81.00
-
4 x Aces Ltd
United Kingdom
Ordinary
58.00
-
Holt Ventures International Inc
United States
Ordinary
100.00
-
Holt Executive Staffing Inc
United States
Ordinary
0
100.00
Holt Technical Staffing Limited
United Kingdom
Ordinary
60.00
-
5
Joint ventures

Details of the company's joint ventures at 30 June 2025 are as follows:

Name of undertaking
Registered office
Interest
% Held
held
Direct
Cool Homes Limited
United Kingdom
Ordinary
50.00
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
3,855,059
3,535,008
Amounts owed by undertakings in which the company has a participating interest
-
0
380,030
Other debtors
980,238
597,545
Prepayments and accrued income
2,682
-
0
4,837,979
4,512,583
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
262
164
Amounts owed to group undertakings
26,162
1,385,244
Corporation tax
366
1,679
Accruals and deferred income
2,700
2,520
29,490
1,389,607
HOLT VENTURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 8 -
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2
9
Directors' transactions

During the year, a total of £191,281 (2024: £233,647) was advanced to the Director and a total of £4,636 (2024: £666,805) was repaid from the Director in respect of their loan account. Interest of £5,924 (2024: £9,314) was charged at HMRC official rate of interest. The balance due from the Director at the year end was £385,530 (2024: £192,961).

HOLT VENTURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 9 -
10
Related party transactions

The company has taken advantage of the FRS102 section 33.1A exemption from disclosing transactions entered into between members of the group.

4x Aces Limited

(participating interest)

During the year, a total of £nil (202 4: £nil) was advanced to and a total of £75,400 (202 4: £100,000) was credited by 4x Aces Limited in respect of their intercompany account. No interest was charged on this balance. At the balance sheet date the amount due from 4x Aces Limited was £86,767 (202 4: £162,167).

Solo 7 Investments Limited

(participating interest)

During the year, a total of £nil (202 4: £nil) was advanced to and a total of £nil (202 4: £nil) was credited by Solo 7 Investments Limited in respect of their intercompany account. No interest was charged on this balance. At the balance sheet date the amount due from Solo 7 Investments Limited was £48,009 (202 4: £48,009).

Cool Homes Limited

(participating interest)

During the year, a total of £nil (202 4: £nil) was advanced to and a total of £380,030 (202 4: £nil) was credited by Cool Homes Limited in respect of their intercompany account. No interest was charged on this balance. At the balance sheet date the amount due from Cool Homes Limited was £nil (202 4: £380,030).

Holt Engineering Recruitment Limited

(part of group)

During the year, a total of £nil (202 4: £550,000) was advanced to and a total of £350,000 (202 4: £55,000) was credited by Holt Engineering Recruitment Limited in respect of their intercompany account. No interest was charged on this balance. At the balance sheet date the amount due from Holt Engineer ing Recruitment Limited was £200,000 (202 4: £55 0,000).

Holt Recruitment Group Limited

(part of group)

During the year, a total of £275,552 (202 4: £190,439) was advanced to and a total of £59,306 (202 4: £nil) was credited by Holt Recruitment Group Limited in respect of their intercompany account. No interest was charged on this balance. At the balance sheet date the amount due from Holt Recruitment Group Limited was £191,327 (202 4: (£24,919)).

Holt Executive Limited

(part of group)

During the year, a total of £129,960 (202 4: £712,000) was repaid to and a total of £155,725 (202 4: £1 50,000) was credited by Holt Executive Limited in respect of the intercompany account. No interest was charged on this balance. At the balance sheet date the amount due to Holt Executive Limited was £26,000 (202 4: £235).

Holt Recruitment Limited
(part of group)
During the year, a total of £1,685,090 (2024: £170,000) was repaid to and a total of £325,000 (2024: £410,000) was credited by Holt Venture Limited in respect of the intercompany account. No interest was charged on this balance. At the balance sheet date the amount due to Holt Recruitment Limited was £nil (2024: £1,360,090).
Holt Technical Staffing Limited
(part of group)
During the year, a total of £106,090 was advanced to and a total of £nil was credited by Holt Technical Staffing Limited in respect of their intercompany account. No interest was charged on this balance. At the balance sheet date the amount due from Holt Technical Staffing Limited was £106,090.
HOLT VENTURE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
10
Related party transactions
(Continued)
- 10 -
Holt Venture International
(part of group)
During the year, a total of £nil was repaid to and a total of £162 was credited by Holt Venture Limited in respect of the intercompany account. No interest was charged on this balance. At the balance sheet date the amount due to Holt Venture International was £162.
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