REGISTERED NUMBER: 00536495 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Hollingworth Toyn & Co. Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M J Hollingworth

Mrs Y S Sampson

SECRETARY:

K G Sampson

REGISTERED OFFICE:

139-141 Moor Lane

North Hykeham

Lincoln

Lincolnshire

LN6 9AA

REGISTERED NUMBER:

00536495 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

FIXED ASSETS

Tangible assets

4

296,995

298,567

Investment property

5

620,000

620,000

916,995

918,567

CURRENT ASSETS

Stocks

-

2,236

Debtors

6

9,496

15,152

9,496

17,388

CREDITORS

Amounts falling due within one year

7

79,818

90,858

NET CURRENT LIABILITIES

(70,322

)

(73,470

)

TOTAL ASSETS LESS CURRENT LIABILITIES

846,673

845,097

CREDITORS

Amounts falling due after more than one year

8

(140,145

)

(162,723

)

PROVISIONS FOR LIABILITIES

(379

)

(678

)

NET ASSETS

706,149

681,696

CAPITAL AND RESERVES

Called up share capital

10

3,500

3,500

Revaluation reserve

492,721

492,721

Retained earnings

209,928

185,475

SHAREHOLDERS' FUNDS

706,149

681,696

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by:

M J Hollingworth - Director

1.	STATUTORY INFORMATION

Hollingworth Toyn & Co. Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 33% on cost

Fixtures and fittings - 33% on cost

Motor vehicles - 25% on reducing balance

Computer equipment - 33% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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.

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to sell.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

Taxation

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

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 16 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

Land and

Plant and

and

Buildings

machinery

fittings

£

£

£

COST

At 1 May 2025

and 30 April 2026

295,000

4,029

93,803

DEPRECIATION

At 1 May 2025

-

2,770

93,744

Charge for year

-

915

29

At 30 April 2026

-

3,685

93,773

NET BOOK VALUE

At 30 April 2026

295,000

344

30

At 30 April 2025

295,000

1,259

59

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

7,058

2,647

402,537

DEPRECIATION

At 1 May 2025

4,982

2,474

103,970

Charge for year

519

109

1,572

At 30 April 2026

5,501

2,583

105,542

NET BOOK VALUE

At 30 April 2026

1,557

64

296,995

At 30 April 2025

2,076

173

298,567

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

and 30 April 2026

620,000

NET BOOK VALUE

At 30 April 2026

620,000

At 30 April 2025

620,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,530

10,876

Other debtors

7,966

4,276

9,496

15,152

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

42,973

50,011

Trade creditors

2,753

3,518

Taxation and social security

15,452

18,845

Other creditors

18,640

18,484

79,818

90,858

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

137,435

162,723

Other creditors

2,710

-

140,145

162,723

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

71,624

89,831

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank overdraft

27,467

21,602

Bank loans

160,900

191,132

188,367

212,734

Debts are secured by way of a fixed legal charge over the investment property.

The Bounce Back scheme loan is secured against a guarantee by the government in which the government guarantees the repayment of the loan if the client was to default on this.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,750

Ordinary shares

£1

1,750

1,750

1,750

Ordinary A shares

£1

1,750

1,750

3,500

3,500

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

£

M J Hollingworth

Balance outstanding at start of year

2,624

480

Amounts advanced

2,865

2,658

Amounts repaid

(8,726

)

(514

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3,237

)

2,624

Mrs Y S Sampson

Balance outstanding at start of year

(2,704

)

(2,399

)

Amounts advanced

1,800

2,257

Amounts repaid

(562

)

(2,562

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,466

)

(2,704

)

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Hollingworth Toyn & Co (Holdings)Ltd.