IRIS Accounts Production v26.1.10.61 13335164 director 1.12.24 30.11.25 30.11.25 0 0 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13335164 2024-11-30 13335164 2025-11-30 13335164 2024-12-01 2025-11-30 13335164 2023-11-30 13335164 2023-12-01 2024-11-30 13335164 2024-11-30 13335164 ns15:EnglandWales 2024-12-01 2025-11-30 13335164 ns14:PoundSterling 2024-12-01 2025-11-30 13335164 ns10:Director1 2024-12-01 2025-11-30 13335164 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13335164 ns10:SmallEntities 2024-12-01 2025-11-30 13335164 ns10:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 13335164 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 13335164 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 13335164 ns10:FullAccounts 2024-12-01 2025-11-30 13335164 ns10:RegisteredOffice 2024-12-01 2025-11-30 13335164 ns5:CurrentFinancialInstruments 2025-11-30 13335164 ns5:CurrentFinancialInstruments 2024-11-30 13335164 ns5:Non-currentFinancialInstruments 2025-11-30 13335164 ns5:Non-currentFinancialInstruments 2024-11-30 13335164 ns5:ShareCapital 2025-11-30 13335164 ns5:ShareCapital 2024-11-30 13335164 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 13335164 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 13335164 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 13335164 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30

REGISTERED NUMBER: 13335164 (England and Wales)

HOLYCOSY LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

HOLYCOSY LTD (REGISTERED NUMBER: 13335164)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Accountants' Report | 6 |

HOLYCOSY LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTOR: | A D Borsboom

| REGISTERED OFFICE: | 59 Great Clover Leaze

| Bristol

| BS16 1GG

| REGISTERED NUMBER: | 13335164 (England and Wales)

| ACCOUNTANTS: | Cox Costello & Horne

| Chartered Accountants and Tax Advisors

| 7 St John's Road

| Harrow

| HA1 2EY

HOLYCOSY LTD (REGISTERED NUMBER: 13335164)

BALANCE SHEET

30 NOVEMBER 2025

30.11.25 | 30.11.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Investment property | 4 | 288,194 |  | 288,194 |  |

CURRENT ASSETS

Debtors | 5 | 603 |  | - |  |

Cash at bank | 5,045 |  | 3,865 |  |

5,648 |  | 3,865 |  |

CREDITORS

Amounts falling due within one year | 6 | 74,528 |  | 83,599 |  |

NET CURRENT LIABILITIES | (68,880 | ) | (79,734 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 219,314 |  | 208,460 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 289,338 |  | 289,338 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | (71,024 | ) | (81,878 | ) |

(70,024 | ) | (80,878 | ) |

219,314 |  | 208,460 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 3 August 2026 and were signed by:

A D Borsboom - Director

HOLYCOSY LTD (REGISTERED NUMBER: 13335164)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Holycosy 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.

| Going concern basis

| After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future; taken to be at least 12 months from the date of approval of the financial statements. The company therefore continues to adopt the going concern basis in preparing its financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Investment property

| Investment property consist of residential property held for long-term rental yields or for capital appreciation or both, and not held for the social benefit or for use in the business. Investment property is measured at cost, including related transaction costs, on initial recognition and subsequently at fair value as at the year end, with changes in fair value recognised in profit and loss. Subsequent expenditure is capitalised to the asset's carrying value only when it is probable that future economic benefits associated with the expenditure will flow to the company. All other repairs and maintenance costs are expensed when incurred. Fair value is determined by either independent professional third party valuers or company officers, such as the directors. Depreciation is not provided in respect of the investment property. Fair value of investment property reflects, among other things, rental income from current leases and other assumptions market participants would make when pricing the property under current market conditions.

| Rental income from operating leases is recognised on a straight-line basis over the lease term. When the company provides incentives to its tenants, the cost of incentives is recognised over the lease term, on a straight-line basis, as a reduction of rental income.

HOLYCOSY LTD (REGISTERED NUMBER: 13335164)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| a) Debtors

| Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

| b) Creditors

| Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

| c) Cash at bank

| Cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment. Cash and bank balances are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Taxation

| The tax expense for the year comprises current and deferred tax.

| Tax is recognised in profit or loss except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

| Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

| - |  | the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and |  |

| - |  | any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. |  |

| Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Leasing commitments

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

HOLYCOSY LTD (REGISTERED NUMBER: 13335164)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

4. | INVESTMENT PROPERTY

Total |

| £

| FAIR VALUE

| At 1 December 2024

| and 30 November 2025 | 288,194 |  |

| NET BOOK VALUE

| At 30 November 2025 | 288,194 |  |

| At 30 November 2024 | 288,194 |  |

| Investment property has been valued internally by the director, using market values of properties of similar nature and similar location of the property. Based on these valuations a gain of £nil was recognised in the year. The assumptions used in valuing the property are supported by market evidence, and the director is confident the value of the investment property is accurately reflected above.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

30.11.25 | 30.11.24 |

| £ | £

| Other debtors | 603 |  | - |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

30.11.25 | 30.11.24 |

| £ | £

| Trade creditors | 92 |  | 835 |  |

| Other creditors | 74,436 |  | 82,764 |  |

74,528 |  | 83,599 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

30.11.25 | 30.11.24 |

| £ | £

| Other creditors | 289,338 |  | 289,338 |  |

8. | RELATED PARTY DISCLOSURES

| At the reporting date, amount due to the director was £3,750 (2024: £5,835). The amount is unsecured, attracts no interest, has no fixed terms of repayment and is considered payable on demand.

| At the reporting date, the company owed a total of £357,231 (2024: £363,731) to family of the director. The total owed is unsecured. Included within the total is a 5-year term loan of £60,000 which attracts interest at 5% per annum. Included within the total is a 5-year term loan amount of £229,338 which attracts interest at nil% per annum. The remaining amount attracts interest at nil% per annum, has no fixed terms of repayment and is considered payable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

HOLYCOSY LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Holycosy Ltd for the year ended 30 November 2025 which comprise the Profit and Loss account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Holycosy Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Holycosy Ltd and state those matters that we have agreed to state to the director of Holycosy Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Holycosy Ltd and its director for our work or for this report.

It is your duty to ensure that Holycosy Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Holycosy Ltd. You consider that Holycosy Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Holycosy Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Cox Costello & Horne

Chartered Accountants and Tax Advisors

7 St John's Road

Harrow

HA1 2EY

3 August 2026