Holtby Builders Limited 01894810 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is that of builders Digita Accounts Production Advanced 6.30.9574.0 true 01894810 2025-04-01 2026-03-31 01894810 2026-03-31 01894810 core:CapitalRedemptionReserve 2026-03-31 01894810 core:RetainedEarningsAccumulatedLosses 2026-03-31 01894810 core:ShareCapital 2026-03-31 01894810 core:HirePurchaseContracts core:CurrentFinancialInstruments 2026-03-31 01894810 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2026-03-31 01894810 core:CurrentFinancialInstruments 2026-03-31 01894810 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 01894810 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 01894810 core:FurnitureFittingsToolsEquipment 2026-03-31 01894810 core:MotorVehicles 2026-03-31 01894810 bus:SmallEntities 2025-04-01 2026-03-31 01894810 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 01894810 bus:FilletedAccounts 2025-04-01 2026-03-31 01894810 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 01894810 bus:RegisteredOffice 2025-04-01 2026-03-31 01894810 bus:CompanySecretary1 2025-04-01 2026-03-31 01894810 bus:Director1 2025-04-01 2026-03-31 01894810 bus:Director3 2025-04-01 2026-03-31 01894810 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 01894810 core:FurnitureFittings 2025-04-01 2026-03-31 01894810 core:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31 01894810 core:MotorVehicles 2025-04-01 2026-03-31 01894810 core:PlantMachinery 2025-04-01 2026-03-31 01894810 countries:EnglandWales 2025-04-01 2026-03-31 01894810 2025-03-31 01894810 core:FurnitureFittingsToolsEquipment 2025-03-31 01894810 core:MotorVehicles 2025-03-31 01894810 2024-04-01 2025-03-31 01894810 2025-03-31 01894810 core:CapitalRedemptionReserve 2025-03-31 01894810 core:RetainedEarningsAccumulatedLosses 2025-03-31 01894810 core:ShareCapital 2025-03-31 01894810 core:HirePurchaseContracts core:CurrentFinancialInstruments 2025-03-31 01894810 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2025-03-31 01894810 core:CurrentFinancialInstruments 2025-03-31 01894810 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 01894810 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 01894810 core:FurnitureFittingsToolsEquipment 2025-03-31 01894810 core:MotorVehicles 2025-03-31 iso4217:GBP xbrli:pure

Registration number: 01894810

Holtby Builders Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Holtby Builders Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Holtby Builders Limited

Company Information

Directors | DR Holtby DJ Holtby

Company secretary | L Holtby

Registered office | 9 Cartwright Lane Beverley East Yorkshire HU17 8NB

Holtby Builders Limited

(Registration number: 01894810)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 38,138 | 51,136
Current assets |  |  |
Stocks | 5 | 6,000 | 9,000
Debtors | 6 | 55,014 | 176,461
Cash at bank and in hand |  | 446,708 | 226,208
|  | 507,722 | 411,669
Creditors: Amounts falling due within one year | 7 | (140,113) | (149,045)
Net current assets |  | 367,609 | 262,624
Total assets less current liabilities |  | 405,747 | 313,760
Creditors: Amounts falling due after more than one year | 7 | (3,841) | (15,364)
Provisions for liabilities |  | (9,534) | (10,851)
Net assets |  | 392,372 | 287,545
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Capital redemption reserve |  | 1 | 1
Retained earnings |  | 391,371 | 286,544
Shareholders' funds |  | 392,372 | 287,545

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.

These financial statements have been prepared and 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 3 August 2026 and signed on its behalf by:

......................................... DR Holtby Director

Holtby Builders Limited

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

1 | General information

The company is a private company limited by share capital incorporated in England and Wales and the company registration number is 01894810.

The address of its registered office is:
9 Cartwright Lane
Beverley
East Yorkshire
HU17 8NB

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.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of building 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.

Government grants

Government grants which become receivable as compensation for expenses or losses already incurred, or for the purpose of giving immediate financial support to the entity with no future related costs, are recognised as income in the period in which they become receivable.

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.

Holtby Builders Limited

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

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Tangible assets

Tangible assets are stated in the statement of financial position 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.
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the profit and loss account.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss has been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in the profit and loss account.

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
Plant and machinery | 20% reducing balance
Fixtures and fittings | 20% reducing balance
Motor vehicles | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand.

Trade debtors

Trade debtors are amounts due from customers for building services in the ordinary course of business.
Trade debtors are recognised initially at the transaction price less any bad debts. A provision for the bad debts of the 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.

Holtby Builders Limited

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

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors 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.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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 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.

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.

Holtby Builders Limited

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

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.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 6 (2025 - 6).

4 | Tangible assets

| Plant & Equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2025 | 6,554 | 115,238 | 121,792
Additions | 708 | - | 708
Disposals | - | (8,860) | (8,860)
At 31 March 2026 | 7,262 | 106,378 | 113,640
Depreciation
At 1 April 2025 | 5,310 | 65,346 | 70,656
Charge for the year | 272 | 12,153 | 12,425
Eliminated on disposal | - | (7,579) | (7,579)
At 31 March 2026 | 5,582 | 69,920 | 75,502
Carrying amount
At 31 March 2026 | 1,680 | 36,458 | 38,138
At 31 March 2025 | 1,244 | 49,892 | 51,136

Holtby Builders Limited

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

5 | Stocks

| 2026 £ | 2025 £
Other inventories | 6,000 | 9,000

6 | Debtors

| 2026 £ | 2025 £
Trade debtors | 50,099 | 171,759
Prepayments | 4,915 | 4,702
| 55,014 | 176,461

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 9 | 11,532 | 37,137
Trade creditors |  | 29,817 | 75,702
Taxation and social security |  | 89,312 | 29,069
Accruals and deferred income |  | 6,647 | 5,738
Other creditors |  | 2,805 | 1,399
|  | 140,113 | 149,045

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 9 | 3,841 | 15,364

8 | Related party transactions

Transactions with Directors

Other transactions with Directors

D & L Holtby
At the year end, the company owed the directors £9 (2025: £25,558). This amount is unsecured, interest free and repayable on demand.
D Holtby
At the year end, the company owed the directors £1 (2025: £56). This amount is unsecured, interest free and repayable on demand.

Holtby Builders Limited

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

9 | Loans and borrowings

Current loans and borrowings

| 2026 £ | 2025 £
Obligations under hire purchase contracts | 11,523 | 11,523
Other borrowings | 9 | 25,614
| 11,532 | 37,137

Non-current loans and borrowings

| 2026 £ | 2025 £
Obligations under hire purchase contracts | 3,841 | 15,364

Obligations under hire purchase contracts are secured on the assets they relate to. Other borrowings relate to unsecured Director borrowings.