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# HOLMES POUNDWORLD LTD

## Company Registration Number:
NI060039 (Northern Ireland)

## Unaudited abridged accounts for the year ended 30 September 2025

## Period of accounts

## Start date: 01 October 2024

## End date: 30 September 2025

# HOLMES POUNDWORLD LTD

## Contents of the Financial Statements

for the Period Ended 30 September 2025

Balance sheet |
Notes |

# HOLMES POUNDWORLD LTD

## Balance sheet

As at 30 September 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 30,527 | 60,043
Tangible assets: | 4 | 11,811 | 13,981
Total fixed assets: |  | 42,338 | 74,024
Current assets
Stocks: |  | 199,372 | 197,479
Debtors: |  | 30,981 | 18,890
Cash at bank and in hand: |  | 138,429 | 131,280
Total current assets: |  | 368,782 | 347,649
Creditors: amounts falling due within one year: |  | (302,211) | (235,776)
Net current assets (liabilities): |  | 66,571 | 111,873
Total assets less current liabilities: |  | 108,909 | 185,897
Creditors: amounts falling due after more than one year: |  | (1,817) | (3,215)
Total net assets (liabilities): |  | 107,092 | 182,682
Capital and reserves
Called up share capital: |  | 4 | 4
Profit and loss account: |  | 107,088 | 182,678
Shareholders funds: |  | 107,092 | 182,682

The notes form part of these financial statements

# HOLMES POUNDWORLD LTD

## Balance sheet statements

For the year ending 30 September 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 26 January 2026
and signed on behalf of the board by:

Name: G Holmes
Status: Director

The notes form part of these financial statements

# HOLMES POUNDWORLD LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Other accounting policies

General information The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 18 Greencastle Street, Kilkeel, BT34 4BH, Co Down. Basis of preparation The abridged 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 abridged financial statements are prepared in sterling, which is the functional currency of the entity. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Goodwill Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. The directors estimate the useful life of current goodwill to be 20 years. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years. Amortisation Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows: Goodwill - 5% straight line If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss. 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: Plant & machinery - 15% reducing balance Fixtures & Fittings - 15% reducing balance Motor vehicles - 25% reducing balance Equipment - 15% reducing balance Stocks Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

# HOLMES POUNDWORLD LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 28 | 30

# HOLMES POUNDWORLD LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 3. Intangible Assets

| Total
--- | ---
Cost | £
At 01 October 2024 | 580,332
At 30 September 2025 | 580,332
Amortisation |
At 01 October 2024 | 520,289
Charge for year | 29,516
At 30 September 2025 | 549,805
Net book value |
At 30 September 2025 | 30,527
At 30 September 2024 | 60,043

# HOLMES POUNDWORLD LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 4. Tangible Assets

| Total
--- | ---
Cost | £
At 01 October 2024 | 200,298
At 30 September 2025 | 200,298
Depreciation |
At 01 October 2024 | 186,317
Charge for year | 2,170
At 30 September 2025 | 188,487
Net book value |
At 30 September 2025 | 11,811
At 30 September 2024 | 13,981