ACCOUNTS - Final Accounts preparation

Registered number: 16038600

HOLLIDAY ROAD B21 LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

HOLLIDAY ROAD B21 LTD

ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HOLLIDAY ROAD B21 LTD
FOR THE PERIOD ENDED 31 OCTOBER 2025

You consider that the Company is exempt from an audit for the period ended 31 October 2025. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial period.

In accordance with your instructions, we have prepared the financial statements on pages 7 from the accounting records of the Company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements.

Paperchase Business Services Ltd

The Courtyard

14A Sydenham Road

Croydon

London

CR0 2EE

10 July 2026

Page 1

HOLLIDAY ROAD B21 LTD

REGISTERED NUMBER: 16038600

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025
Note		£


Current assets
Stocks		225,627
Debtors: amounts falling due within one year	4	42,669
Cash at bank and in hand	5	45
		268,341
Creditors: amounts falling due within one year	6	(119,568)
Net current assets			148,773
Total assets less current liabilities			148,773
Creditors: amounts falling due after more than one year	7		(154,000)

Net (liabilities)/assets			(5,227)

Capital and reserves
Called up share capital			2
Profit and loss account			(5,229)
			(5,227)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 July 2026.

Antony Stark

Director

Page 2

HOLLIDAY ROAD B21 LTD

REGISTERED NUMBER: 16038600

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

The notes on pages 4 to 7 form part of these financial statements.

Page 3

HOLLIDAY ROAD B21 LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

1.	General information

Holliday Road B21 Ltd is a private company, limited by shares, registered in England and Wales. The
company's registered number and registered office address are as below:
Company Number : 16038600
Registered Office : The Courtyard, 14a Sydenham Road, Croydon, Surrey, England, CR0 2EE

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

HOLLIDAY ROAD B21 LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 1.

Debtors

					2025
					£


	Trade debtors	42,667
	Other debtors	2

Page 5

HOLLIDAY ROAD B21 LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

4.Debtors (continued)

		42,669

5.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	45
		45

6.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	254
	Amounts owed to group undertakings	118,114
	Accruals	1,200
		119,568

7.	Creditors: Amounts falling due after more than one year
		2025
		£

	Other loans	154,000
		154,000

Page 6

HOLLIDAY ROAD B21 LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

8.	Loans
	Analysis of the maturity of loans is given below:
		2025
		£


	Amounts falling due 1-2 years
	Other loans	154,000
		154,000


		154,000

Page 7