Holroyd & Jones (UK) Limited iXBRL

Company Registration Number: 12053778

Holroyd & Jones (UK) Limited

Directors' Report and Unaudited Financial Statements

for the financial year ended 31 January 2026

Holroyd & Jones (UK) Limited

DIRECTORS AND OTHER INFORMATION


Directors	Roger Jones
	Michael Jones
	John Holroyd


Company Registration Number	12053778


Registered Office and Business Address	Unit 4a Antelope Industrial Estate
	Rhydymwyn, Mold
	Wales
	CH7 5JH
	Wales


Accountants	MGI Ryan Limited
	5 Clarinda Park North
	Dun Laoghaire
	Dublin
	Ireland


Bankers	AIB
	42-44 Hill Street
	Newry
	Co. Down
	BT34 1AU


Solicitors	Donal M. Gahan, Rithchie & Co. Solicitors
	36 Lower Baggot Street
	Dublin 2
	D02 XE16

Holroyd & Jones (UK) Limited

DIRECTORS' REPORT

for the financial year ended 31 January 2026

The directors present their report and the unaudited financial statements for the financial year ended 31 January 2026.

Principal Activity

The principal activity of the company is that of the wholesaling of furniture.

Results and Dividends

The loss for the financial year amounted to £(1,380) (2025 - £(19,289)).

Directors

The directors who served during the financial year are as follows:

Roger Jones

Michael Jones

John Holroyd

There were no changes in shareholdings between 31 January 2026 and the date of signing the financial statements.

In accordance with the Constitution, the directors are not required to retire by rotation.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of directors' Responsibilities and Declaration on Unaudited Financial Statements

General responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Directors' declaration on unaudited financial statements

In relation to the financial statements comprising the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes:

The directors approve these financial statements and confirm that they are responsible for them, including selecting the appropriate accounting policies, applying them consistently and making, on a reasonable and prudent basis, the judgements underlying them. They have been prepared on the going concern basis on the grounds that the company will continue in business.

The directors confirm that they have made available to MGI Ryan Limited, all the company's accounting records and provided all the information, books and documents necessary for the compilation of the financial statements.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

Roger Jones

Director

Michael Jones

Director

25 May 2026

Holroyd & Jones (UK) Limited

ACCOUNTANTS REPORT

to the Board of Directors on the Compilation of the unaudited financial statements of Holroyd & Jones (UK) Limited

for the financial year ended 31 January 2026

In accordance with the engagement letter dated 25 May 2026 and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 January 2026 as set out on pages to which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the Board of Directors of Holroyd & Jones (UK) Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet for the year ended 31 January 2026 your duty to ensure that Holroyd & Jones (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Holroyd & Jones (UK) Limited. You consider that Holroyd & Jones (UK) Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Holroyd & Jones (UK) Limited. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MGI RYAN LIMITED

5 Clarinda Park North

Dun Laoghaire

Dublin

Ireland

25 May 2026

Holroyd & Jones (UK) Limited

PROFIT AND LOSS ACCOUNT

for the financial year ended 31 January 2026

	2026	2025
Notes	£	£

Turnover	-	2,500

Cost of sales	-	15
	─────────	─────────
Gross profit	-	2,515

Administrative expenses	(1,380)	(21,804)
	─────────	─────────
Loss before taxation	(1,380)	(19,289)

Tax on loss	-	-
	─────────	─────────
Loss for the financial year	(1,380)	(19,289)
	─────────	─────────
Total comprehensive income	(1,380)	(19,289)
	═════════	═════════

Holroyd & Jones (UK) Limited

Company Registration Number: 12053778

BALANCE SHEET

as at 31 January 2026

		2026	2025
	Notes	£	£

Current Assets

Debtors	4	-	20
Cash and cash equivalents		-	2,855
		─────────	─────────
		-	2,875
		─────────	─────────
Creditors: amounts falling due within one year	5	-	(1,495)
		─────────	─────────
Net Current (Liabilities)/Assets		-	1,380
		─────────	─────────
Total Assets less Current Liabilities		-	1,380
		═════════	═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

(100)

1,280

─────────

Equity attributable to owners of the company

1,380

═════════

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).

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

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

The directors acknowledge their 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 year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 25 May 2026 and signed on its behalf by

Roger Jones

Director

Michael Jones

Director

Holroyd & Jones (UK) Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 January 2026

	Called up	Retained	Total
	share	earnings
	capital
	£	£	£

At 1 February 2024	100	20,569	20,669
	─────────	─────────	─────────
Loss for the financial year	-	(19,289)	(19,289)
	─────────	─────────	─────────
At 31 January 2025	100	1,280	1,380
	─────────	─────────	─────────
Loss for the financial year	-	(1,380)	(1,380)
	─────────	─────────	─────────
At 31 January 2026	100	(100)	-
	═════════	═════════	═════════

Holroyd & Jones (UK) Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 January 2026

General Information

Holroyd & Jones (UK) Limited is a company limited by shares incorporated and registered in the Wales. The registered number of the company is 12053778. The registered office of the company is Unit 4a Antelope Industrial Estate, Rhydymwyn, Mold, Wales, CH7 5JH, Wales which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

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 year ended 31 January 2026 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.

Trade and other debtors

Trade and other debtors are initially recognised at transaction price (including transaction costs) unless a financing arrangement exists in which case they are measured at the present value of future receipts discounted at a market rate.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the Balance Sheet bank overdrafts are shown within Creditors.

Trade and other creditors

Trade and other creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at the transaction price.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet 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 Balance Sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including directors, during the financial year was 0, (2025 - 0).


4.	Debtors	2026	2025
		£	£

	Other debtors	-	20
		═════════	═════════


5.	Creditors	2026	2025
	Amounts falling due within one year	£	£

	Accruals	-	1,495
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 January 2026.

Parent company

The company regards Holroyd and Jones Limited as its parent company.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.

Holroyd & Jones (UK) Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

TRADING STATEMENT

for the financial year ended 31 January 2026




		2026	2025
	Schedule	£	£

Sales		-	2,500
Cost of sales	1	-	15
		─────────	─────────
Gross profit		-	2,515
		─────────	─────────
Gross profit Percentage		-%	100.6%
		─────────	─────────

Overhead expenses	2	(1,380)	(21,804)
		─────────	─────────
Net loss		(1,380)	(19,289)
		═════════	═════════

Holroyd & Jones (UK) Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

SCHEDULE 1 : COST OF SALES

for the financial year ended 31 January 2026




	2026	2025
	£	£
Cost of Sales

Carriage inwards	-	5
Profit/loss on foreign currency	-	(20)
	─────────	─────────
	-	(15)
	═════════	═════════

Holroyd & Jones (UK) Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

SCHEDULE 2 : OVERHEAD EXPENSES

for the financial year ended 31 January 2026




	2026	2025
	£	£

Administration Expenses

Rent payable	-	16,649
Rates	-	91
Insurance	-	1,076
Light and heat	-	719
Telephone	-	500
Travelling and entertainment	-	15
Accountancy	-	2,541
Bank charges	39	212
General expenses	1,341	1
	─────────	─────────
	1,380	21,804
	═════════	═════════