BrightAccountsProduction v1.0.0 v1.0.0 2024-06-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company under the period of review was postal activities and retail sales in a shop. 7 May 2026 13421111 2025-11-30 13421111 2024-05-31 13421111 2023-05-31 13421111 2024-06-01 2025-11-30 13421111 2023-06-01 2024-05-31 13421111 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-11-30 13421111 uk-curr:PoundSterling 2024-06-01 2025-11-30 13421111 uk-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-11-30 13421111 uk-bus:FullAccounts 2024-06-01 2025-11-30 13421111 uk-bus:Director1 2024-06-01 2025-11-30 13421111 uk-bus:CompanySecretary1 2024-06-01 2025-11-30 13421111 uk-bus:RegisteredOffice 2024-06-01 2025-11-30 13421111 uk-bus:Agent1 2024-06-01 2025-11-30 13421111 uk-core:ShareCapital 2025-11-30 13421111 uk-core:ShareCapital 2024-05-31 13421111 uk-core:RetainedEarningsAccumulatedLosses 2025-11-30 13421111 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 13421111 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-11-30 13421111 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-05-31 13421111 uk-bus:FRS102 2024-06-01 2025-11-30 13421111 uk-core:PlantMachinery 2024-06-01 2025-11-30 13421111 uk-core:FurnitureFittingsToolsEquipment 2024-06-01 2025-11-30 13421111 uk-core:CurrentFinancialInstruments 2025-11-30 13421111 uk-core:CurrentFinancialInstruments 2024-05-31 13421111 uk-core:WithinOneYear 2025-11-30 13421111 uk-core:WithinOneYear 2024-05-31 13421111 2024-06-01 2025-11-30 13421111 uk-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-11-30 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 13421111

Holly and Joe Ltd

Unaudited Financial Statements

for the financial period ended 30 November 2025

Holly and Joe Ltd

DIRECTOR AND OTHER INFORMATION

Director | Jonathan Berger
Company Secretary | Holly Taylor
Company Registration Number | 13421111
Registered Office and Business Address | 5 Green Lane
| Chinley
| High Peak
| SK23 6AA
Accountants | Langers
| Chartered Certified Accountants
| 8-10 Gatley Road
| Cheadle
| Cheshire
| SK8 1PY

Holly and Joe Ltd

Company Registration Number: 13421111

STATEMENT OF FINANCIAL POSITION

as at 30 November 2025

|  |  | Nov 25 |  | May 24
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 5 | - |  | 541
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 6 | 2,807 |  | 2,692
Cash and cash equivalents |  |  | 1,245 |  | 1,802
|  |  | ───────── |  | ─────────
|  |  | 4,052 |  | 4,494
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (4,379) |  | (6,025)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (327) |  | (1,531)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (327) |  | (990)
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | (329) |  | (992)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | (327) |  | (990)
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

For the financial period ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Director and authorised for issue on 7 May 2026

________________________________ |  |  |  |  |
Jonathan Berger |  |  |  |  |
Director |  |  |  |  |

Holly and Joe Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial period ended 30 November 2025

1. | General Information
| Holly and Joe Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 13421111. The registered office of the company is 5 Green Lane, Chinley, High Peak, SK23 6AA which is also the principal place of business of the company. The principal activity of the company under the period of review was postal activities and retail sales in a shop. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial period ended 30 November 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 25% Straight line
|  | Fixtures, fittings and equipment | - | 25% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Period of financial statements
| The financial statements are for the 18 month period ended 30 November 2025.
| The period of the accounts has been extended to an 18 month period due to the cessation of trade.

4. | Employees
| The average monthly number of employees, including director, during the financial period was 2, (May 24 - 2).
|  | Nov 25 | May 24
|  | Number | Number
| Director | 1 | 1
| Secretary | 1 | 1
|  | ───────── | ─────────
|  | 2 | 2
|  | ═════════ | ═════════

5. | Property, plant and equipment
|  | Plant and | Fixtures, | Total
|  | machinery | fittings and |
|  |  | equipment |
|  | £ | £ | £
| Cost
| At 1 June 2024 | 170 | 912 | 1,082
| Disposals | (170) | (912) | (1,082)
|  | ───────── | ───────── | ─────────
| At 30 November 2025 | - | - | -
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 June 2024 | 85 | 456 | 541
| On disposals | (85) | (456) | (541)
|  | ───────── | ───────── | ─────────
| At 30 November 2025 | - | - | -
|  | ───────── | ───────── | ─────────
| Net book value
| At 30 November 2025 | - | - | -
|  | ═════════ | ═════════ | ═════════
| At 31 May 2024 | 85 | 456 | 541
|  | ═════════ | ═════════ | ═════════

6. | Debtors | Nov 25 | May 24
|  | £ | £
| Trade debtors | 2,564 | 598
| Taxation (Note 8) | 243 | -
| Prepayments and accrued income | - | 2,094
|  | ───────── | ─────────
|  | 2,807 | 2,692
|  | ═════════ | ═════════

7. | Creditors | Nov 25 | May 24
| Amounts falling due within one year | £ | £
| Trade creditors | 861 | -
| Taxation (Note 8) | - | 45
| Director's current account | 2,161 | 4,877
| Other creditors | 242 | 19
| Accruals:
| Pension accrual | 89 | 148
| Other accruals | 1,026 | 936
|  | ───────── | ─────────
|  | 4,379 | 6,025
|  | ═════════ | ═════════

8. | Taxation | Nov 25 | May 24
|  | £ | £
| Debtors:
| PAYE / NI | 243 | -
|  | ═════════ | ═════════
| Creditors:
| PAYE / NI | - | 45
|  | ═════════ | ═════════

9. | Capital commitments
| The company had no material capital commitments at the financial period-ended 30 November 2025.

10. | Director's advances, credits and guarantees
| At 30th November 2025 the company owed director Jonathan Berger £2,161 (2024 - £4,877). No interest has been charged to the company in respect of these loans which are repayable on demand and classified in creditors due within one year.

11. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial period-end.