REGISTERED NUMBER: 08025158 (England and Wales)

Holt Hearing and Balance Services Ltd

Unaudited Financial Statements

for the Year Ended 30 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Holt

Mrs M Holt

REGISTERED OFFICE:

Lymore Villa

162a London Road

Chesterton

Newcastle

Staffordshire

ST5 7JB

REGISTERED NUMBER:

08025158 (England and Wales)

ACCOUNTANTS:

Slaters & Co Accountants

Lymore Villa

162a London Road

Chesterton

Newcastle

Staffordshire

ST5 7JB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

123,212

158,370

123,212

158,370

CURRENT ASSETS

Stocks

40,834

9,958

Debtors

6

143,950

143,013

Cash at bank and in hand

34,768

115,697

219,552

268,668

CREDITORS

Amounts falling due within one year

7

215,351

254,312

NET CURRENT ASSETS

4,201

14,356

TOTAL ASSETS LESS CURRENT LIABILITIES

127,413

172,726

CREDITORS

Amounts falling due after more than one year

8

-

(5,049

)

PROVISIONS FOR LIABILITIES

(8,374

)

(12,240

)

NET ASSETS

119,039

155,437

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

119,037

155,435

119,039

155,437

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 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 12 June 2026 and were signed on its behalf by:

P Holt - Director

Mrs M Holt - Director

1.	STATUTORY INFORMATION

Holt Hearing and Balance Services Ltd 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.

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 represents net invoice value of goods / services provided, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of six years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 13 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 31 March 2025

and 30 March 2026

150,000

AMORTISATION

At 31 March 2025

and 30 March 2026

150,000

NET BOOK VALUE

At 30 March 2026

-

At 30 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 31 March 2025

147,903

5,893

162,716

27,285

343,797

Additions

3,226

-

-

1,626

4,852

At 30 March 2026

151,129

5,893

162,716

28,911

348,649

DEPRECIATION

At 31 March 2025

88,882

5,667

71,188

19,690

185,427

Charge for year

14,957

57

22,882

2,114

40,010

At 30 March 2026

103,839

5,724

94,070

21,804

225,437

NET BOOK VALUE

At 30 March 2026

47,290

169

68,646

7,107

123,212

At 30 March 2025

59,021

226

91,528

7,595

158,370

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

141,773

139,895

Other debtors

2,177

3,118

143,950

143,013

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,769

10,447

Hire purchase contracts

3,280

26,239

Trade creditors

58,023

36,689

Taxation and social security

87,809

99,874

Other creditors

64,470

81,063

215,351

254,312

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,769

Hire purchase contracts

-

3,280

-

5,049