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REGISTERED NUMBER: 01288440 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

HOLLY FARM LIMITED
HOLLY FARM LIMITED (REGISTERED NUMBER: 01288440)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025










Page

Balance Sheet 1

Notes to the Financial Statements 3


HOLLY FARM LIMITED (REGISTERED NUMBER: 01288440)

BALANCE SHEET
30 SEPTEMBER 2025

30.9.25 30.9.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 35,476 42,294
Investment property 5 17,203,000 17,203,000
17,238,476 17,245,294

CURRENT ASSETS
Debtors 6 154,999 179,892
Cash at bank and in hand 437,477 340,435
592,476 520,327
CREDITORS
Amounts falling due within one year 7 635,204 644,131
NET CURRENT LIABILITIES (42,728 ) (123,804 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
17,195,748
17,121,490

CREDITORS
Amounts falling due after more than one
year
8
(4,677,939
)
(4,864,166
)

PROVISIONS FOR LIABILITIES 10 (3,281,000 ) (3,281,000 )
NET ASSETS 9,236,809 8,976,324

CAPITAL AND RESERVES
Called up share capital 46 46
Retained earnings 9,236,763 8,976,278
SHAREHOLDERS' FUNDS 9,236,809 8,976,324

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 notes form part of these financial statements

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HOLLY FARM LIMITED (REGISTERED NUMBER: 01288440)

BALANCE SHEET - continued
30 SEPTEMBER 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 June 2026 and were signed on its behalf by:





Mrs A M Richards - Director


The notes form part of these financial statements

-2-
HOLLY FARM LIMITED (REGISTERED NUMBER: 01288440)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025


1. STATUTORY INFORMATION

Holly Farm Limited is a private company, limited by shares, registered in England and Wales, registered number 01288440. Its registered office is Admiral House, Waterfront East, Brierley Hill, West Midlands, DY5 1XG.

The financial statements are presented in Sterling, which is the functional currency of the company.

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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
The turnover shown in the profit and loss account represents rent and service charges arising during the year, exclusive of Value Added Tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
Basic financial liabilities, including trade and other debtors and creditors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


-3-
HOLLY FARM LIMITED (REGISTERED NUMBER: 01288440)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
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 4 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2024
and 30 September 2025 194,571
DEPRECIATION
At 1 October 2024 152,277
Charge for year 6,818
At 30 September 2025 159,095
NET BOOK VALUE
At 30 September 2025 35,476
At 30 September 2024 42,294

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2024
and 30 September 2025 17,203,000
NET BOOK VALUE
At 30 September 2025 17,203,000
At 30 September 2024 17,203,000

-4-
HOLLY FARM LIMITED (REGISTERED NUMBER: 01288440)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


5. INVESTMENT PROPERTY - continued

Investment property was valued on an open market value basis on 21 May 2024 by Bromwich Hardy.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Trade debtors 121,262 148,081
Other debtors 33,737 31,811
154,999 179,892

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Bank loans and overdrafts 139,641 34,641
Trade creditors 101,535 105,691
Amounts owed to group undertakings 11,914 12,439
Tax 200,000 165,000
VAT 62,329 65,250
Other creditors 800 184
Directors' current accounts 168 749
Accruals and deferred income 118,817 260,177
635,204 644,131

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.25 30.9.24
£    £   
Bank loans payable 1-2 years 139,641 38,079
Bank loans payable 2-5 years 418,923 134,051
Bank loans due after 5 years 4,119,375 4,692,036
4,677,939 4,864,166

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans due after 5 years 4,119,375 4,692,036

-5-
HOLLY FARM LIMITED (REGISTERED NUMBER: 01288440)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


9. SECURED DEBTS

The following secured debts are included within creditors:

30.9.25 30.9.24
£    £   
Bank loan 4,817,580 4,898,808

The bank loan is secured by a fixed charge on the company's freehold property and a debenture over the assets of the company.

10. PROVISIONS FOR LIABILITIES
30.9.25 30.9.24
£    £   
Deferred tax
Accelerated capital allowances 81,000 81,000
On property revaluation 3,200,000 3,200,000
3,281,000 3,281,000

Deferred
tax
£   
Balance at 1 October 2024 3,281,000
Balance at 30 September 2025 3,281,000

-6-