Holroyd Homes (Yorkshire) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10570093 (England and Wales)

HOLROYD HOMES (YORKSHIRE) LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Holroyd

J W Holroyd

REGISTERED OFFICE:

The Studio

14 Park Drive (Rear Of)

Huddersfield

West Yorkshire

HD1 4EB

REGISTERED NUMBER:

10570093 (England and Wales)

ACCOUNTANTS:

SMH Sheards

Vernon House

40 New North Road

Huddersfield

West Yorkshire

HD1 5LS

FIXED ASSETS

Tangible assets

4

153,489

151,224

CURRENT ASSETS

Debtors

5

1,175,379

1,108,044

Cash at bank

46,830

27,324

1,222,209

1,135,368

CREDITORS

Amounts falling due within one year

6

(1,257,960

)

(1,194,583

)

NET CURRENT LIABILITIES

(35,751

)

(59,215

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

117,738

92,009

CREDITORS

Amounts falling due after more than one
year

7

(84,223

)

(71,297

)

PROVISIONS FOR LIABILITIES

9

(20,451

)

(15,616

)

NET ASSETS

13,064

5,096

CAPITAL AND RESERVES

Called up share capital

10

66

Capital redemption reserve

11

33

Retained earnings

11

12,965

4,997

SHAREHOLDERS' FUNDS

13,064

5,096

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

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

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 April 2026 and were signed on its behalf by:

R J Holroyd - Director

1.	STATUTORY INFORMATION

Holroyd Homes (Yorkshire) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover represents sales to customers where legal title has passed, except in respect of contracting activities where cumulative turnover for long term contracts is ascertained on interim stage valuations or a prudent review of the costs incurred to date and the assessment of completion of the contract, on a contract by contract basis.

Turnover is compared with payments on account. Where turnover exceeds payments on account, an amount recoverable on contracts is established and disclosed within debtors. If payments on account exceed turnover, the excess is classified as a deduction from any balance on that contract within long term contracts in stock, and any residual balance is classified as a payment on account within creditors.

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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include other debtors, amounts owed by group undertakings and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including trade and other creditors, finance leases, accruals and amounts owed to group undertakings, are initially recognised at transaction price.

Debt instruments are subsequently measured at amortised cost using the effective interest method.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

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

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 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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 September 2024

251,328

93,800

1,658

346,786

Additions

61,000

-

61,000

Disposals

(39,795

)

-

(39,795

)

At 31 August 2025

272,533

93,800

1,658

367,991

DEPRECIATION

At 1 September 2024

170,963

23,450

1,149

195,562

Charge for year

33,570

17,588

494

51,652

Eliminated on disposal

(32,712

)

-

(32,712

)

At 31 August 2025

171,821

41,038

1,643

214,502

NET BOOK VALUE

At 31 August 2025

100,712

52,762

15

153,489

At 31 August 2024

80,365

70,350

509

151,224

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

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 September 2024

and 31 August 2025

74,750

93,800

168,550

DEPRECIATION

At 1 September 2024

51,099

23,450

74,549

Charge for year

5,913

17,588

23,501

At 31 August 2025

57,012

41,038

98,050

NET BOOK VALUE

At 31 August 2025

17,738

52,762

70,500

At 31 August 2024

23,651

70,350

94,001

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by associates

1,440

Amounts recoverable on contract

1,164,089

1,106,104

Other debtors

9,850

500

1,175,379

1,108,044

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Hire purchase contracts

21,144

7,723

Trade creditors

107,119

25,129

Amounts owed to associates

1,084,047

1,144,718

Taxation and social security

41,120

12,388

Other creditors

4,530

4,625

1,257,960

1,194,583

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Hire purchase contracts

84,223

71,297

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Hire purchase contracts

105,367

79,020

Hire purchase contracts are secured over the assets to which they relate.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

20,451

15,616

Deferred

tax

£

Balance at 1 September 2024

15,616

Provided during year

4,835

Balance at 31 August 2025

20,451

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

32

Ordinary A

£1

32

Ordinary B

£1

32

1

Ordinary D

£1

1

Ordinary E

£1

1

66

11.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

At 1 September 2024

4,997

33

5,030

Profit for the year

119,432

Dividends

(111,464

)

(111,464

)

At 31 August 2025

12,965

33

12,998

12.	RELATED PARTY DISCLOSURES

A loan of £780,000 (2024 £780,000) was owing to Lower Edge Developments Ltd on an interest free basis. Some of the directors and shareholders of Holroyd Homes (Yorkshire) Ltd are also directors and shareholders of Lower Edge Developments Ltd.

A loan of £304,047 (2024 £364,718) was owing to Holroyd Homes (Fold Farm) Ltd on an interest free basis. The directors and shareholders of Holroyd Homes (Yorkshire) Ltd are also directors and shareholders of Holroyd Homes (Fold Farm) Ltd.

A loan of £1,440 (2024 £1,440) was owing from Holroyd Homes (70 Acre Farm) Ltd on an interest free basis. The directors and shareholders of Holroyd Homes (Yorkshire) Ltd are also directors and shareholders of Holroyd Homes (70 Acre Farm) Ltd.