REGISTERED NUMBER: 07643065 (England and Wales)

Horlock Holdcroft Holdings Limited

Unaudited Financial Statements

for the Period 1 November 2024 to 30 October 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr T J Lawson

Mr P Theobalds

Mr R D Smith

Mr K W Bonner

Mr M D Rockliffe

REGISTERED OFFICE:

Park Gate

161-163 Preston Road

Brighton

East Sussex

BN1 6AU

REGISTERED NUMBER:

07643065 (England and Wales)

ACCOUNTANTS:

Swindells LLP

Chartered Accountants

Atlantic House

8 Bell Lane

Bellbrook Industrial Estate

Uckfield

East Sussex

TN22 1QL

FIXED ASSETS

Investments

4

10,000

10,040

CURRENT ASSETS

Debtors

5

-

258,414

Cash at bank

26,639

869

26,639

259,283

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6

4,310

2,127

NET CURRENT ASSETS

22,329

257,156

TOTAL ASSETS LESS CURRENT LIABILITIES

32,329

267,196

CAPITAL AND RESERVES

Called up share capital

7

5,000

5,000

Capital redemption reserve

5,000

5,000

Retained earnings

22,329

257,196

SHAREHOLDERS' FUNDS

32,329

267,196

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 October 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2026 and were signed on its behalf by:

Mr R D Smith - Director

1.	STATUTORY INFORMATION

Horlock Holdcroft Holdings Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Investments in subsidiaries and associates

Investments in subsidiary and associate undertakings are recognised at cost less provision for permanent diminution in value.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

Interest

group

in

undertakings

associate

Totals

£

£

£

COST

At 1 November 2024

10,000

40

10,040

Disposals

-

(40

)

(40

)

At 30 October 2025

10,000

-

10,000

NET BOOK VALUE

At 30 October 2025

10,000

-

10,000

At 31 October 2024

10,000

40

10,040

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

258,414

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

2,000

-

Amounts owed to associates

-

40

Other creditors

2,310

2,087

4,310

2,127

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

5,000

Ordinary

£1

5,000

5,000

8.	RELATED PARTY DISCLOSURES

During the year, Horlock Holdcroft Holdings Limited made loans to a company under common control totalling £10,000 (2024 - £nil) Horlock Holdcroft Holdings Limited also formally waived and wrote off the loan to the above-mentioned company totalling £258,414 (2024 - £nil). At the balance sheet date, the company owed Croft Holdings Limited £nil (2024 - £248,414). This loan is unsecured, interest free and repayable on demand.

9.	POST BALANCE SHEET EVENTS

The company announced that it had entered into a definitive agreement to be acquired by a new shareholders. The transaction was completed on 31 October 2025, resulting in a change of ownership. This event is non- adjusting as the conditions did not exist at the balance sheet date.