IRIS Accounts Production v26.1.0.640 03071606 Board of Directors Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false Ordinary A shares 1.00000 Ordinary B shares 1.00000 Redeemable Preference Shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03071606 2024-12-31 03071606 2025-12-31 03071606 2025-01-01 2025-12-31 03071606 2023-12-31 03071606 2024-01-01 2024-12-31 03071606 2024-12-31 03071606 ns15:EnglandWales 2025-01-01 2025-12-31 03071606 ns14:PoundSterling 2025-01-01 2025-12-31 03071606 ns10:Director1 2025-01-01 2025-12-31 03071606 ns10:Director2 2025-01-01 2025-12-31 03071606 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03071606 ns10:SmallEntities 2025-01-01 2025-12-31 03071606 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03071606 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 03071606 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03071606 ns10:FullAccounts 2025-01-01 2025-12-31 03071606 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 03071606 ns10:OrdinaryShareClass2 2025-01-01 2025-12-31 03071606 ns10:OrdinaryShareClass3 2025-01-01 2025-12-31 03071606 ns10:Director3 2025-01-01 2025-12-31 03071606 ns10:CompanySecretary1 2025-01-01 2025-12-31 03071606 ns10:RegisteredOffice 2025-01-01 2025-12-31 03071606 ns5:CurrentFinancialInstruments 2025-12-31 03071606 ns5:CurrentFinancialInstruments 2024-12-31 03071606 ns5:Non-currentFinancialInstruments 2025-12-31 03071606 ns5:Non-currentFinancialInstruments 2024-12-31 03071606 ns5:ShareCapital 2025-12-31 03071606 ns5:ShareCapital 2024-12-31 03071606 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 03071606 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 03071606 ns5:LandBuildings 2024-12-31 03071606 ns5:PlantMachinery 2024-12-31 03071606 ns5:LandBuildings 2025-01-01 2025-12-31 03071606 ns5:PlantMachinery 2025-01-01 2025-12-31 03071606 ns5:LandBuildings 2025-12-31 03071606 ns5:PlantMachinery 2025-12-31 03071606 ns5:LandBuildings 2024-12-31 03071606 ns5:PlantMachinery 2024-12-31 03071606 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 03071606 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 03071606 ns10:OrdinaryShareClass1 2025-12-31 03071606 ns10:OrdinaryShareClass2 2025-12-31 03071606 ns10:OrdinaryShareClass3 2025-12-31

REGISTERED NUMBER: 03071606 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Holmfields Limited

| Holmfields Limited (Registered number: 03071606) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Holmfields Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | P E Hill

| Mrs J K Hemmings

| M Q Hemmings

| SECRETARY: | Mrs J K Hemmings

| REGISTERED OFFICE: | 19 Warren Park Way

| Enderby

| Leicester

| LE19 4SA

| REGISTERED NUMBER: | 03071606 (England and Wales)

| ACCOUNTANTS: | Carter & Co

| 19 Warren Park Way

| Enderby

| Leicester

| LE19 4SA

| Holmfields Limited (Registered number: 03071606) |

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 164,892 |  | 174,206 |  |

CURRENT ASSETS

Stocks | 21,270 |  | 18,270 |  |

Debtors | 5 | 7,996 |  | 53,954 |  |

Cash at bank and in hand | 937,876 |  | 893,572 |  |

967,142 |  | 965,796 |  |

CREDITORS

Amounts falling due within one year | 6 | 403,639 |  | 248,549 |  |

NET CURRENT ASSETS | 563,503 |  | 717,247 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 728,395 |  | 891,453 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 21,403 |  | 144,986 |  |

NET ASSETS | 706,992 |  | 746,467 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 375,024 |  | 375,024 |  |

Retained earnings | 331,968 |  | 371,443 |  |

SHAREHOLDERS' FUNDS | 706,992 |  | 746,467 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

| Holmfields Limited (Registered number: 03071606) |

Balance Sheet - continued

31 December 2025

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 27 February 2026 and were signed on its behalf by:

P E Hill - Director

Mrs J K Hemmings - Director

| Holmfields Limited (Registered number: 03071606) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Holmfields 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.

| 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.

| Leasehold property |  | - 10 years on straight line basis |  |

| Plant & machinery |  | - 7 years on straight line basis |  |

| Motor vehicles |  | - 4 years on straight line basis |  |

| Fixtures & fittings |  | - 7 years on straight line basis |  |

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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

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

| Holmfields Limited (Registered number: 03071606) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2024 - 13 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 152,706 |  | 504,984 |  | 657,690 |  |

| Additions | - |  | 37,713 |  | 37,713 |  |

| Disposals | - |  | (12,851 | ) | (12,851 | ) |

| At 31 December 2025 | 152,706 |  | 529,846 |  | 682,552 |  |

| DEPRECIATION

| At 1 January 2025 | 148,785 |  | 334,699 |  | 483,484 |  |

| Charge for year | 2,571 |  | 40,471 |  | 43,042 |  |

| Eliminated on disposal | - |  | (8,866 | ) | (8,866 | ) |

| At 31 December 2025 | 151,356 |  | 366,304 |  | 517,660 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,350 |  | 163,542 |  | 164,892 |  |

| At 31 December 2024 | 3,921 |  | 170,285 |  | 174,206 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 3,920 |  | 15,095 |  |

| Other debtors | - |  | 33,615 |  |

| Prepayments | 4,076 |  | 5,244 |  |

7,996 |  | 53,954 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 24,146 |  | 23,283 |  |

| Tax | 11,473 |  | - |  |

| Social security and other taxes | 12,389 |  | 9,561 |  |

| VAT | 46,200 |  | 41,517 |  |

| Other creditors | 133,464 |  | 63,569 |  |

| Directors' current accounts | 170,724 |  | 104,261 |  |

| Accrued expenses | 5,243 |  | 6,358 |  |

403,639 |  | 248,549 |  |

| Holmfields Limited (Registered number: 03071606) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Other creditors | 21,403 |  | 144,986 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 125,000 | Ordinary A shares | £1.00 | 125,000 |  | 125,000 |  |

| 240 | Ordinary B shares | £1.00 | 24 |  | 24 |  |

| 250,000 | Redeemable Preference Shares | £1.00 | 250,000 |  | 250,000 |  |

375,024 |  | 375,024 |  |

9. | RELATED PARTY DISCLOSURES

| The company occupies premises owned by the Trust controlled by P E Hill, the company's controlling party and director. During the year, rent of £18,000 (2024 - £18,000) was payable to the trust in respect of these premises. Amounts owed to the Trust totalled £21,403 (2024 - £61,737) as at 31 December 2025.

| Preference dividends of £7,500 (2024 - £7,500) have been paid to each of Mr P E Hill and his wife during the year.

| Dividends of £35,000 (2024 - £30,000) has been paid to Mrs J Hemmings during the year.

| Dividends of £35,000 (2024 - £30,000) has been paid to Mr M Hemmings during the year.

| P E Hill has a loan account of £13,386 (2024 - £11,886) and Mrs J Hemmings has a loan account of £82,617 (2024 - £92,375) owed by the company. Interest on these loan accounts of £nil (2024 - £nil) has been charged in the year.

| Amounts owed on the loan accounts to members of P E Hill's family total £172,920 (2024 - £189,707) as at 31 December 2025. Interest on these loan accounts of £nil (2024 - £nil) has been charged in the year.