REGISTERED NUMBER: 04910717 (England and Wales)

Report of the Directors and

Financial Statements for the Year Ended 30 September 2025

for

Holmes Mitchell Properties Limited

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

S Holmes

J Mitchell

REGISTERED OFFICE:

Unit 15 Ashcroft Road

Knowsley Industrial Park

Liverpool

L33 7TW

REGISTERED NUMBER:

04910717 (England and Wales)

ACCOUNTANTS:

M P Greaves Limited

Chartered Certified Accountants

74 Marmot Road

Liverpool

Merseyside

L37 6GB

The directors present their report with the financial statements of the company for the year ended 30 September 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 October 2024 to the date of this report.

S Holmes

J Mitchell

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

ON BEHALF OF THE BOARD:

S Holmes - Director

4 June 2026

TURNOVER

155,472

144,685

Administrative expenses

51,381

4,218

104,091

140,467

Gain/loss on revaluation of tangible assets

25,000

-

OPERATING PROFIT

4

129,091

140,467

Interest receivable and similar income

817

907

129,908

141,374

Interest payable and similar expenses

17,731

20,614

PROFIT BEFORE TAXATION

112,177

120,760

Tax on profit

20,300

28,568

PROFIT FOR THE FINANCIAL YEAR

91,877

92,192

FIXED ASSETS

Tangible assets

5

725,007

703,586

CURRENT ASSETS

Debtors

6

45,419

50,682

Cash at bank

24,185

45,740

69,604

96,422

CREDITORS

Amounts falling due within one year

7

64,901

71,296

NET CURRENT ASSETS

4,703

25,126

TOTAL ASSETS LESS CURRENT LIABILITIES

729,710

728,712

CREDITORS

Amounts falling due after more than one year

8

222,287

243,116

NET ASSETS

507,423

485,596

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

507,223

485,396

SHAREHOLDERS' FUNDS

507,423

485,596

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2026 and were signed on its behalf by:

S Holmes - Director

1.	STATUTORY INFORMATION

Holmes Mitchell Properties 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover 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.

Land and buildings

-

not provided

Plant and machinery etc

-

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

30.9.25

30.9.24

£

£

Depreciation - owned assets

3

1,196

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 October 2024

700,000

31,000

731,000

Disposals

-

(28,350

)

(28,350

)

Revaluations

25,000

-

25,000

At 30 September 2025

725,000

2,650

727,650

DEPRECIATION

At 1 October 2024

-

27,414

27,414

Charge for year

-

3

3

Eliminated on disposal

-

(24,774

)

(24,774

)

At 30 September 2025

-

2,643

2,643

NET BOOK VALUE

At 30 September 2025

725,000

7

725,007

At 30 September 2024

700,000

3,586

703,586

Cost or valuation at 30 September 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2017

432,198

-

432,198

Valuation in 2019

(100,000

)

-

(100,000

)

Valuation in 2021

50,000

-

50,000

Valuation in 2022

100,000

-

100,000

Valuation in 2025

25,000

-

25,000

Cost

217,802

2,650

220,452

725,000

2,650

727,650

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

30.9.25

30.9.24

£

£

Cost

217,802

217,802

Freehold land and buildings were valued on an open market basis on 30 September 2025 by Mr S Holmes, Director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

45,419

50,682

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

18,977

17,125

Payments on account

25,000

25,000

Taxation and social security

20,300

28,568

Other creditors

624

603

64,901

71,296

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

222,287

243,116

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

146,340

174,614

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

S Holmes

Balance outstanding at start of year

15,500

29,000

Amounts advanced

12,875

15,500

Amounts repaid

(15,500

)

(29,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

12,875

15,500

J Mitchell

Balance outstanding at start of year

15,500

29,000

Amounts advanced

12,875

15,500

Amounts repaid

(15,500

)

(29,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

12,875

15,500