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COMPANY REGISTRATION NUMBER: 04206419

Holymoor Developments Limited

Filleted Unaudited Abridged Financial Statements

31 March 2026

Holymoor Developments Limited

Abridged Financial Statements

Year Ended 31 March 2026

Contents | Page

Abridged statement of financial position | 1

Notes to the abridged financial statements | 3

Holymoor Developments Limited

Abridged Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Fixed Assets

Tangible assets | 5 |  | 1,561 | 660
Investments | 6 |  | 1,510,000 | 1,588,750
|  | ------------ | ------------
|  | 1,511,561 | 1,589,410

Current Assets

Debtors | 5,659 |  | 6,865
Cash at bank and in hand | 6,748 |  | 967
| -------- |  | -------
| 12,407 |  | 7,832

Creditors: amounts falling due within one year | 162,618 |  | 163,987
| --------- |  | ---------
Net Current Liabilities |  | 150,211 | 156,155
|  | ------------ | ------------
Total Assets Less Current Liabilities |  | 1,361,350 | 1,433,255

Creditors: amounts falling due after more than one year | 7 |  | 584,917 | 584,417

Provisions

Taxation including deferred tax |  | 390 | 165
|  | ------------ | ------------
Net Assets |  | 776,043 | 848,673
|  | ------------ | ------------

Capital and Reserves

Called up share capital | 8 |  | 3 | 3
Profit and loss account | 9 |  | 776,040 | 848,670
|  | --------- | ---------
Shareholders Funds |  | 776,043 | 848,673
|  | --------- | ---------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

Holymoor Developments Limited

Abridged Statement of Financial Position (continued)

31 March 2026
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.
These abridged financial statements were approved by the board of directors and authorised for issue on 23 June 2026 , and are signed on behalf of the board by:

Mr S P Coates
Director

Company registration number: 04206419

Holymoor Developments Limited

Notes to the Abridged Financial Statements

Year Ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Little Beck, Pocknedge Lane, Holymoorside, Chesterfield, Derbyshire, S42 7HL.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Rental income represents the rents due for the year under operating leases all of which relate to properties in the United Kingdom.
Income tax
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by 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, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold Improvements | - | 15% reducing balance
| Plant & Machinery | - | 20% straight line

Investment property
Investment property is carried at fair value determined annually. No deprecation is provided. Changes in fair value are recognised in the profit and loss for the period.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).
5. Tangible assets

| £
Cost |
At 1 April 2025 | 11,961
Additions | 1,250
Disposals | ( 2,994)
| --------
At 31 March 2026 | 10,217
| --------
Depreciation |
At 1 April 2025 | 11,301
Charge for the year | 349
Disposals | ( 2,994)
| --------
At 31 March 2026 | 8,656
| --------
Carrying amount |
At 31 March 2026 | 1,561
| --------
At 31 March 2025 | 660
| --------

6. Investments

| Investment properties
| £
Cost |
At 1 April 2025 | 1,588,750
Revaluations | ( 78,750)
| ------------
At 31 March 2026 | 1,510,000
| ------------
Impairment |
At 1 April 2025 and 31 March 2026 | –
| ------------

Carrying amount |
At 31 March 2026 | 1,510,000
| ------------
At 31 March 2025 | 1,588,750
| ------------

The fair value of the properties were made in the year by the directors, who have experience in the location and class of properties, on an open market value for existing use basis. No further input from an independent valuer was deemed to be required.
7. Creditors: amounts falling due after more than one year
The bank loan is secured by a debenture over the company's assets including a legal charge over its properties.
8. Called up share capital
Issued, called up and fully paid

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £ 1 each | 3 | 3 | 3 | 3
| ---- | ---- | ---- | ----

9. Reserves
Profit and loss account Both previous UK GAAP and FRS 102 require investment properties to be stated in the accounts at their current market value, with no annual depreciation charge. However, while previous UK GAAP stipulated that the surplus on revaluation of the property should be held in the revaluation reserve, which is an unrealised surplus that does not form part of the company's distributable reserve. FRS 102 requires that these surpluses, although still not distributable, be charged through the Profit and Loss Account. Consequently, the Profit and Loss Account reserve at 31 March 2026 includes a non-distributable amount of £406,256 (2025 - £485,006).
10. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2026 | 2025
| £ | £
Not later than 1 year | 3,267 | –
Later than 1 year and not later than 5 years | 272 | –
| ------- | ----
| 3,539 | –
| ------- | ----