Company Registration No. 14413584 (England and Wales)
Studley Holt Ltd
Unaudited accounts
for the year ended 30 September 2025
Studley Holt Ltd
Statement of financial position
as at 30 September 2025
Tangible assets
814,000
1,072,984
Cash at bank and in hand
13,607
11,215
Creditors: amounts falling due within one year
(1,145,799)
(1,392,018)
Net current liabilities
(1,062,841)
(1,316,878)
Net liabilities
(248,841)
(243,894)
Called up share capital
1,000
1,000
Revaluation reserve
(274,366)
(244,600)
Profit and loss account
24,525
(294)
Shareholders' funds
(248,841)
(243,894)
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 June 2026 and were signed on its behalf by
Julia Gilmour
Director
Company Registration No. 14413584
Studley Holt Ltd
Notes to the Accounts
for the year ended 30 September 2025
Studley Holt Ltd is a private company, limited by shares, registered in England and Wales, registration number 14413584. The registered office is 22 HOLT ROAD, STUDLEY, B80 7NX, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Studley Holt Ltd
Notes to the Accounts
for the year ended 30 September 2025
4
Tangible fixed assets
Land & buildings
At 1 October 2024
1,072,984
At 30 September 2025
814,000
At 30 September 2025
814,000
At 30 September 2024
1,072,984
Carrying amount of land and buildings on cost basis
1,145,741
1,374,959
Amounts falling due within one year
Deferred tax asset
68,125
62,469
Accrued income and prepayments
1,226
1,456
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
5,336
127
Loans from directors
1,138,484
1,390,302
Studley Holt Ltd
Notes to the Accounts
for the year ended 30 September 2025
7
Deferred taxation
2025
2024
Revaluation of land and buildings
(63,031)
(57,375)
Tax losses carried forward
(5,094)
(5,094)
Provision at start of year
(62,469)
(5,529)
Credited to the profit and loss account
(5,656)
(56,940)
Provision at end of year
(68,125)
(62,469)
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).