Registration number: 12190477

Holt James Property Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Holt James Property Limited

Company Information

Directors

I H Donoghue A Donoghue

Registered office

Kingfisher Court Plaxton Bridge Road Woodmansey Beverley East Yorkshire HU17 0RT

Holt James Property Limited

(Registration number: 12190477)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	169	211
Investment property	5	170,000	170,000
		170,169	170,211
Current assets
Debtors	6	479	468
Cash at bank and in hand		48,196	45,864
		48,675	46,332
Creditors: Amounts falling due within one year	7	(67,613)	(65,942)
Net current liabilities		(18,938)	(19,610)
Total assets less current liabilities		151,231	150,601
Creditors: Amounts falling due after more than one year	7	(115,332)	(115,334)
Net assets		35,899	35,267
Capital and reserves
Called up share capital		100	100
Revaluation reserve		66,053	66,053
Retained earnings		(30,254)	(30,886)
Shareholders' funds		35,899	35,267

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	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 Directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 April 2026 and signed on its behalf by:
 

......................................... I H Donoghue Director

......................................... A Donoghue Director

Holt James Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital incorporated in England and Wales and the company registration number is 12190477.

The address of its registered office is:
Kingfisher Court
Plaxton Bridge Road
Woodmansey
Beverley
East Yorkshire
HU17 0RT

The principal place of business is:
22 Lyon Avenue
Market Weighton
YO43 3GP

These financial statements were authorised for issue by the Board on 6 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These 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.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover arises from rental income. Turnover is measured at the fair value of the consideration received or receivable and represents amounts for the rental income in the normal course of business, net of discounts and other sales-related taxes.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met of each of the companies activities.

Holt James Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the profit and loss account.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss has been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in the profit and loss account.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	20% Reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 2 (2024 - 2).

Holt James Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Tangible assets

	Office Equipment  £	Total £
Cost or valuation
At 1 October 2024	479	479
At 30 September 2025	479	479
Depreciation
At 1 October 2024	268	268
Charge for the year	42	42
At 30 September 2025	310	310
Carrying amount
At 30 September 2025	169	169
At 30 September 2024	211	211

5	Investment properties

	2025 £
At 1 October	170,000
At 30 September	170,000

Investment property is included at market value which is deemed to be the fair value of the property at the balance sheet date. An independent valuer was not involved.

6

Debtors

	2025 £	2024 £
Prepayments	479	468
	479	468

Holt James Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	65,683	64,795
Accruals and deferred income		1,205	1,147
Other creditors		725	-
		67,613	65,942

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	115,332	115,334

	2025 £	2024 £
Due after more than five years
After more than five years by instalments	97,283	97,284

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