Hazel Holker Associates Limited 05268828 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is that of business consultancy Digita Accounts Production Advanced 6.30.9574.0 true true 05268828 2025-04-01 2026-03-31 05268828 2026-03-31 05268828 bus:OrdinaryShareClass1 2026-03-31 05268828 core:RetainedEarningsAccumulatedLosses 2026-03-31 05268828 core:ShareCapital 2026-03-31 05268828 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 05268828 core:FurnitureFittingsToolsEquipment 2026-03-31 05268828 bus:SmallEntities 2025-04-01 2026-03-31 05268828 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 05268828 bus:FullAccounts 2025-04-01 2026-03-31 05268828 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05268828 bus:RegisteredOffice 2025-04-01 2026-03-31 05268828 bus:Director1 2025-04-01 2026-03-31 05268828 bus:Director2 2025-04-01 2026-03-31 05268828 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 05268828 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05268828 bus:Agent1 2025-04-01 2026-03-31 05268828 core:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31 05268828 core:OfficeEquipment 2025-04-01 2026-03-31 05268828 countries:EnglandWales 2025-04-01 2026-03-31 05268828 2025-03-31 05268828 core:FurnitureFittingsToolsEquipment 2025-03-31 05268828 2024-04-01 2025-03-31 05268828 2025-03-31 05268828 bus:OrdinaryShareClass1 2025-03-31 05268828 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 05268828 core:FurnitureFittingsToolsEquipment 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 05268828

Hazel Holker Associates Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026

Hazel Holker Associates Limited

Contents

Company Information | 1
Statement of Financial Position | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Hazel Holker Associates Limited

Company Information

Directors | H R Holker J A Holker

Registered office | 34 Rosemont Road Richmond Surrey TW10 6QL

Accountants | Shaw Gibbs Limited Salatin House 19 Cedar Road Sutton Surrey SM2 5DA

Hazel Holker Associates Limited

(Registration number: 05268828)
Statement of Financial Position as at 31 March 2026

| Note | 2026 £ | 2025 £
Non current assets |  |  |
Property, Plant and Equipment | 4 | 2,832 | 2,649
Current assets |  |  |
Receivables | 5 | 2,640 | 720
Cash at bank and in hand |  | 52,909 | 46,663
|  | 55,549 | 47,383
Payables: Amounts falling due within one year | 6 | (11,431) | (14,468)
Net current assets |  | 44,118 | 32,915
Net assets |  | 46,950 | 35,564
Equity |  |  |
Called up share capital | 7 | 1 | 1
Retained earnings |  | 46,949 | 35,563
Total equity |  | 46,950 | 35,564

For the financial year ending 31 March 2026 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.

Hazel Holker Associates Limited

(Registration number: 05268828)
Statement of Financial Position as at 31 March 2026 (continued)

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 and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements of Hazel Holker Associates Limited were approved and authorised for issue by the Board on 27 July 2026 and signed on its behalf by:

.........................................

H R Holker
Director

Hazel Holker Associates Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026

1 | General information

Hazel Holker Associates Limited (the 'company') is a private company limited by share capital, registered in England and Wales under the Companies Act. The address of the registered office is given on page 1. The nature of the company’s operations and its principal activities are set out in the directors' report on page 2.

2 | Accounting policies

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.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis in preparing the annual financial statements.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

The functional currency of the company is considered to be pound sterling (£) because that is the currency of the primary economic environment in which the company operates. The financial statements are presented in pound sterling (£).

Revenue recognition

Revenue comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the Company’s activities. Revenue 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.

Hazel Holker Associates Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026 (continued)

2 | Accounting policies (continued)

Property, Plant and Equipment

Property, Plant and Equipment are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of property, plant and equipment includes directly attributable incremental costs incurred in their acquisition and installation.

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
Equipment, fixtures and fittings | 25-33% on cost

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.

Receivables

Receivables are amounts due from customers for services performed in the ordinary course of business.
Receivables are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Payables

Payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Payables are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Hazel Holker Associates Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026 (continued)

2 | Accounting policies (continued)

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.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 2).

Hazel Holker Associates Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026 (continued)

4 | Property, Plant and Equipment

| Computer equipment £ | Total £
Cost
At 1 April 2025 | 6,826 | 6,826
Additions | 2,725 | 2,725
At 31 March 2026 | 9,551 | 9,551
Depreciation
At 1 April 2025 | 4,177 | 4,177
Charge for the year | 2,542 | 2,542
At 31 March 2026 | 6,719 | 6,719
Carrying amount
At 31 March 2026 | 2,832 | 2,832
At 31 March 2025 | 2,649 | 2,649

5 | Receivables

| 2026 £ | 2025 £
Receivables | 2,640 | 720
| 2,640 | 720

Hazel Holker Associates Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 March 2026 (continued)

6 | Payables

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 10,696 | 13,768
Accruals and deferred income | 735 | 700
| 11,431 | 14,468

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary share of £1 | 1 | 1 | 1 | 1

Reserves
The retained earnings reserve represents cumulative profit or losses net of dividends paid and other adjustments.