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Registration number: 15281662

Horsfields Holdings Limited
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 July 2025

Horsfields Holdings Limited

Contents

Abridged Balance Sheet | 1
Notes to the Unaudited Abridged Financial Statements | 2 to 4

Horsfields Holdings Limited

(Registration number: 15281662)
Abridged Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 200 | 200
Current assets |  |  |
Debtors |  | 71,198 | 36,000
Creditors: Amounts falling due within one year |  | (36,714) | (36,000)
Net current assets |  | 34,484 | -
Net assets |  | 34,684 | 200
Capital and reserves |  |  |
Called up share capital |  | 200 | 200
Profit and loss account |  | 34,484 | -
Total equity |  | 34,684 | 200

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

| The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
| The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 5 March 2026

Mr M Horsfield
Director

Horsfields Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Church Farm
Church Lane
Woolley
Wakefield
West Yorkshire
WF4 2JU

These financial statements were authorised for issue by the director on 5 March 2026.

2 | Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Horsfields Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the Group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the Group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss account. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Investments

| Total £
Cost or valuation
At 1 August 2024 | 200
Provision
Carrying amount
At 31 July 2025 | 200
At 31 July 2024 | 200

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Horsfields (Church Farm) 1984 Ltd | Calyx House South Road Taunton Somerset TA1 3DU England and Wales |
Ordinary shares
100%
100%

Horsfields Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
Horsfields Solar Limited | Church Farm Church Street Woolley Wakefield, West Yorkshire WF4 2JU England and Wales |
Ordinary shares
100%
100%

Subsidiary undertakings
Horsfields (Church Farm) 1984 Ltd The principal activity of Horsfields (Church Farm) 1984 Ltd is farming.
Horsfields Solar Limited The principal activity of Horsfields Solar Limited is solar panel rental.