E.J. Holdcroft & Sons Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 06848450

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		171,491		194,265

			171,491		194,265
CURRENT ASSETS
Stocks	6	56,313		59,125
Debtors	7	900,010		863,323
Cash at bank and in hand		1,165,405		1,024,603

		2,121,728		1,947,051
Creditors: Amounts Falling Due Within One Year	8	(882,955 )		(769,423 )

NET CURRENT ASSETS (LIABILITIES)			1,238,773		1,177,628

TOTAL ASSETS LESS CURRENT LIABILITIES			1,410,264		1,371,893

Creditors: Amounts Falling Due After More Than One Year	9		-		(7,500 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(39,095 )		(44,396 )

NET ASSETS			1,371,169		1,319,997

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			1,371,069		1,319,897

SHAREHOLDERS' FUNDS			1,371,169		1,319,997

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E.J. Holdcroft & Sons Limited

Balance Sheet (continued)

As At 31 March 2026

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.

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.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Elizabeth Holdcroft Director	Mr Howard Holdcroft Director
8 July 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

E.J. Holdcroft & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06848450 . The registered office is Blythe Bridge Mill, Stallington Road, Blythe Bridge, Stoke on Trent , Staffordshire , ST11 9PN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% reducing balance
Plant & Machinery	10% reducing balance
Motor Vehicles	25% and 0% reducing balance
Fixtures & Fittings	10% reducing balance
Computer Equipment	Straight line over 3 years

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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E.J. Holdcroft & Sons Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 6)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	300,000

As at 31 March 2026	300,000

Amortisation
As at 1 April 2025	300,000

As at 31 March 2026	300,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2025	47,142	213,011	278,334	410
Additions	-	9,875	-	-
Disposals	-	-	(17,566 )	-

As at 31 March 2026	47,142	222,886	260,768	410

Depreciation
As at 1 April 2025	29,363	121,712	194,254	192
Provided during the period	1,778	10,118	20,726	22
Disposals	-	-	(17,390 )	-

As at 31 March 2026	31,141	131,830	197,590	214

...CONTINUED

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E.J. Holdcroft & Sons Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	16,001	91,056	63,178	196

As at 1 April 2025	17,779	91,299	84,080	218


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2025	11,163	550,060
Additions	1,458	11,333
Disposals	-	(17,566 )

As at 31 March 2026	12,621	543,827

Depreciation
As at 1 April 2025	10,274	355,795
Provided during the period	1,287	33,931
Disposals	-	(17,390 )

As at 31 March 2026	11,561	372,336

Net Book Value
As at 31 March 2026	1,060	171,491

As at 1 April 2025	889	194,265

6. Stocks

	2026	2025
	£	£
Finished goods	56,313	59,125

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	687,886	832,425
Prepayments and accrued income	13,285	12,758
VAT	19,615	18,140
Other taxes and social security	164	-
Amounts owed by group undertakings	179,060	-

	900,010	863,323

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E.J. Holdcroft & Sons Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	751,219	677,395
Bank loans and overdrafts	7,500	10,000
Corporation tax	116,615	42,138
Other taxes and social security	-	4,314
Net wages	-	1,000
Other creditors	4,548	9,694
Accruals and deferred income	3,073	4,778
Directors' loan accounts	-	104
Amounts owed to group undertakings	-	20,000

	882,955	769,423

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	7,500

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

11. Directors Advances, Credits and Guarantees

Dividends paid to directors during the year were £Nil (2025: £65,600).

12. Related Party Transactions

Dividends paid to parent company £280,400 (2025: £142,000)

Included within creditors is a balance owed to parent company: £Nil (2025: £20,000).

Included within debtors is a balance owed from parent company £179,060 (2025: £Nil).

13. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is EJ Holdcroft & Holdings Sons Ltd . EJ Holdcroft & Holdings Sons Ltd was incorporated in England. The ultimate controlling party is Howard Holdcroft and Elizabeth Holdcroft.

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