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Registration number: 03257125

P.A. Hollingworth And Co. Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

(filleted for filing purposes)

P.A. Hollingworth And Co. Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 10

P.A. Hollingworth And Co. Limited

Company Information

Directors | Mr PA Hollingworth Mr A P Hollingworth Mr W R Hollingworth Mr R C Miller Mr M D Denny Mrs S A Cooper

Company secretary | Mr PA Hollingworth

Registered office | The New Barn Mill Lane Eastry Sandwich Kent CT13 0JW

P.A. Hollingworth And Co. Limited

(Registration number: 03257125)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 498,193 | 547,962
Investment property | 6 | 220,000 | 300,000
|  | 718,193 | 847,962
Current assets |  |  |
Debtors | 7 | 1,423,424 | 2,165,311
Cash at bank and in hand |  | 735,017 | 1,003,478
|  | 2,158,441 | 3,168,789
Creditors: Amounts falling due within one year | 8 | (546,287) | (1,336,234)
Net current assets |  | 1,612,154 | 1,832,555
Total assets less current liabilities |  | 2,330,347 | 2,680,517
Creditors: Amounts falling due after more than one year | 8 | (661) | (8,594)
Provisions for liabilities |  | (80,945) | (113,387)
Net assets |  | 2,248,741 | 2,558,536
Capital and reserves |  |  |
Called up share capital | 9 | 11 | 11
Profit and loss account - non distributable |  | 20,009 | 80,009
Retained earnings |  | 2,228,721 | 2,478,516
Shareholders' funds |  | 2,248,741 | 2,558,536

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 May 2026 and signed on its behalf by:

P.A. Hollingworth And Co. Limited

(Registration number: 03257125)
Balance Sheet as at 31 October 2025

......................................... Mr PA Hollingworth Company secretary and director
......................................... Mr A P Hollingworth Director

P.A. Hollingworth And Co. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
The New Barn
Mill Lane
Eastry
Sandwich
Kent
CT13 0JW
England

These financial statements were authorised for issue by the Board on 27 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

P.A. Hollingworth And Co. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% reducing balance
Plant and machinery | 15% reducing balance
Office equipment | 15% reducing balance
Land and property - Property improvements | 15 years straight line
Land and property - Land | Not provided

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Straight line over 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

P.A. Hollingworth And Co. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

P.A. Hollingworth And Co. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 54 (2024 - 58).

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 November 2024 | 6,249 | 6,249
At 31 October 2025 | 6,249 | 6,249
Amortisation
At 1 November 2024 | 6,249 | 6,249
At 31 October 2025 | 6,249 | 6,249
Carrying amount
At 31 October 2025 | - | -

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 November 2024 | 204,811 | 282,299 | 621,670 | 1,108,780
Additions | - | 14,865 | 24,630 | 39,495
Disposals | - | - | (82,389) | (82,389)
At 31 October 2025 | 204,811 | 297,164 | 563,911 | 1,065,886
Depreciation
At 1 November 2024 | 12,519 | 145,688 | 402,611 | 560,818
Charge for the year | - | 22,727 | 59,054 | 81,781
Eliminated on disposal | - | - | (74,906) | (74,906)
At 31 October 2025 | 12,519 | 168,415 | 386,759 | 567,693
Carrying amount
At 31 October 2025 | 192,292 | 128,749 | 177,152 | 498,193
At 31 October 2024 | 192,292 | 136,611 | 219,059 | 547,962

P.A. Hollingworth And Co. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6 | Investment properties

| 2025 £
At 1 November | 300,000
Fair value adjustments | (80,000)
At 31 October | 220,000

There has been no valuation of investment property by an independent valuer.

7 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 387,320 | 832,288
Amounts owed by related parties |  | 20,000 | 20,000
Other debtors |  | 1,016,104 | 1,313,023
|  | 1,423,424 | 2,165,311

P.A. Hollingworth And Co. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

8 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
HP and finance lease liabilities |  | 7,933 | 7,933
Trade creditors |  | 222,255 | 760,658
Other related parties |  | 51,385 | 10,286
Taxation and social security |  | 151,430 | 368,837
Other creditors |  | 113,284 | 188,520
|  | 546,287 | 1,336,234

Creditors due within one year include bank loans, overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £7,933 (2024 - £7,933).

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 661 | 8,594

Creditors due after one year include bank loans, overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £661 (2024 - £8,594).

P.A. Hollingworth And Co. Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £0.01 each | 400 | 4 | 400 | 4
Ordinary A shares of £1 each | 1 | 1 | 1 | 1
Ordinary B shares of £1 each | 1 | 1 | 1 | 1
Ordinary C shares of £1 each | 1 | 1 | 1 | 1
Ordinary D Shares of £1 each | 1 | 1 | 1 | 1
Ordinary E Shares of £1 each | 1 | 1 | 1 | 1
Ordinary F Shares of £1 each | 1 | 1 | 1 | 1
Ordinary G Shares of £1 each | 1 | 1 | 1 | 1
| 407 | 11 | 407 | 11

10 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £11,243 (2024 - £Nil). The operating lease commitments are secured against the assets to which they relate.