Holme Industrial Estate Company Limited

Registered number

01283994

Unaudited Filleted Accounts

For the Year Ended

30 November 2025

Holme Industrial Estate Company Limited
Registered number:		01283994
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		136,501			136,595

Current assets
Debtors	4	16,181			14,096
Cash at bank and in hand		228,337			220,711
		244,518			234,807

Creditors: amounts falling due within one year	5	(22,407)			(29,681)

Net current assets			222,111			205,126

Total assets less current liabilities			358,612			341,721


Provisions for liabilities			(75)			(75)


Net assets			358,537			341,646

Capital and reserves
Called up share capital			100			100
Profit and loss account			358,437			341,546

Shareholder's funds			358,537			341,646

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D E Towers
Director
Approved by the board on 16 June 2026

Holme Industrial Estate Company Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold land and buildings			not depreciated
	Office equipment			over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					4		4


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 December 2024	136,220		400		500		137,120
	At 30 November 2025	136,220		400		500		137,120

	Depreciation
	At 1 December 2024	-		400		125		525
	Charge for the year	-		-		94		94
	At 30 November 2025	-		400		219		619

	Net book value
	At 30 November 2025	136,220		-		281		136,501
	At 30 November 2024	136,220		-		375		136,595


4	Debtors					2025		2024
£							£

	Trade debtors					10,083		8,465
	Other debtors					6,098		5,631
						16,181		14,096



5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					1,223		4,401
	Taxation and social security costs					5,063		11,230
	Other creditors					16,121		14,050
						22,407		29,681


6	Related party transactions

	Rent was paid to D E Towers, a Director of £10,800 (2024 - £10,800).


7	Other information

	Holme Industrial Estate Company Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Service Garage
	Station Road
	Holme
	Carnforth
	LA6 1QY