Company Registration No. 12551800 (England and Wales)
Holly Health Ltd
Unaudited accounts
for the year ended 30 April 2026
Holly Health Ltd
Unaudited accounts
Contents
Holly Health Ltd
Company Information
for the year ended 30 April 2026
Company Number
12551800 (England and Wales)
Registered Office
71-75 Shelton Street
Covent Garden
London
WC2H 9JQ
England
Accountants
The Accountancy Cloud
Level 5a
Maple House
149 Tottenham Court Road
London
W1T 7NF
Holly Health Ltd
Statement of financial position
as at 30 April 2026
Tangible assets
1,281
2,475
Cash at bank and in hand
114,681
110,478
Creditors: amounts falling due within one year
(98,074)
(124,554)
Net current assets
144,178
144,498
Net assets
145,459
146,973
Called up share capital
2
2
Share premium
1,319,545
1,319,545
Profit and loss account
(1,174,088)
(1,172,574)
Shareholders' funds
145,459
146,973
For the year ending 30 April 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 July 2026 and were signed on its behalf by
Grace Gimson
Director
Company Registration No. 12551800
Holly Health Ltd
Notes to the Accounts
for the year ended 30 April 2026
Holly Health Ltd is a private company, limited by shares, registered in England and Wales, registration number 12551800. The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Company therefore continues to adopt the going concern basis in preparing its financial statements.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Expenditure on research and development is written off in the year in which it is incurred.
Research and Development Tax Credit
During the financial year, Holly Health Ltd received a tax credit for qualifying research and development expenditure under the Research and Development Tax relief scheme. This is presented as a tax repayment in the Statement of Profit or Loss in line with disclosure requirements under FRS 102.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Holly Health Ltd
Notes to the Accounts
for the year ended 30 April 2026
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Basic financial assets, including trade and other debtors and cash and bank balances, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method, less any impairment.
Basic financial liabilities, including trade and other creditors and borrowings, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method.
During the year, several errors were identified. The first related to the timing of recognition of the FY23 and FY24 research and development tax credits. The second related to the timing of several sales invoices.The prior year figures have therefore been restated.
The effect of the restatement on the balance sheet at 30 April 2025 was as follows:
Accrued Income increased by £55,065, from £419 to £55,484.
Accruals increased by £5,506, from £nil to £5,506.
Deferred income increased by £33,011, from £42,865 to £75,876.
The effect of the restatement on the profit and loss for the year ended 30 April 2025 was as follows:
Corporation tax income decreased by £8,700.
Audit and accountancy fees decreased by £870.
Turnover decreased by £33,011, from £237,061 to £204,050.
Overall, the profit for the year decreased by £40,841, from £40,030 to a loss of £811. The retained loss decreased by £16,547, from £1,189,122 to £1,172,574.
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 May 2025
740
5,690
6,430
Disposals
(162)
(2,742)
(2,904)
At 30 April 2026
578
3,781
4,359
At 1 May 2025
292
3,663
3,955
Charge for the year
107
675
782
On disposals
(65)
(1,594)
(1,659)
At 30 April 2026
334
2,744
3,078
At 30 April 2026
244
1,037
1,281
At 30 April 2025
448
2,027
2,475
Holly Health Ltd
Notes to the Accounts
for the year ended 30 April 2026
Amounts falling due within one year
Trade debtors
74,654
103,090
Accrued income and prepayments
52,911
55,484
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
7,411
12,071
Loans from directors
890
890
Deferred income
56,266
75,876
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
The directors' loan is interest-free and repayable on demand.
8
Average number of employees
During the year the average number of employees was 7 (2025: 8).