REGISTERED NUMBER: 10453295 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

Holman Simmons Ltd

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

S Simmons

Miss L Holman

REGISTERED OFFICE:

Belfry House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

REGISTERED NUMBER:

10453295 (England and Wales)

ACCOUNTANTS:

Chaves LLP

Belfry House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

FIXED ASSETS

Property, plant and equipment

4

51,368

42,340

CURRENT ASSETS

Debtors

77,424

78,290

Cash at bank

27,132

4,347

104,556

82,637

CREDITORS

Amounts falling due within one year

97,494

86,234

NET CURRENT ASSETS/(LIABILITIES)

7,062

(3,597

)

TOTAL ASSETS LESS CURRENT LIABILITIES

58,430

38,743

CREDITORS

Amounts falling due after more than one year

(52,635

)

(33,709

)

PROVISIONS FOR LIABILITIES

5

(5,090

)

(4,646

)

NET ASSETS

705

388

CAPITAL AND RESERVES

Called up share capital

6

200

200

Retained earnings

505

188

SHAREHOLDERS' FUNDS

705

388

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

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 6 May 2026 and were signed on its behalf by:

S Simmons - Director

1.	STATUTORY INFORMATION

Holman Simmons Ltd 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

Revenue 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Totals

£

COST

At 1 November 2024

99,899

Additions

53,965

Disposals

(37,195

)

At 31 October 2025

116,669

DEPRECIATION

At 1 November 2024

57,559

Charge for year

17,041

Eliminated on disposal

(9,299

)

At 31 October 2025

65,301

NET BOOK VALUE

At 31 October 2025

51,368

At 31 October 2024

42,340

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

Totals

£

COST

At 1 November 2024

57,782

Additions

53,966

Disposals

(37,195

)

Transfer to ownership

(20,588

)

At 31 October 2025

53,965

DEPRECIATION

At 1 November 2024

25,001

Charge for year

13,491

Eliminated on disposal

(9,299

)

Transfer to ownership

(15,702

)

At 31 October 2025

13,491

NET BOOK VALUE

At 31 October 2025

40,474

At 31 October 2024

32,781

5.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

Accelerated capital allowances

5,090

4,646

Deferred

tax

£

Balance at 1 November 2024

4,646

Provided during year

444

Balance at 31 October 2025

5,090

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

100

Ordinary Shares

1

100

100

50

Class A Shares

1

50

50

50

Class B Shares

1

50

50

200

200