Holmley Properties Ltd 31/08/2025 iXBRL

Company registration number: 12840119

Holmley Properties Ltd

Unaudited filleted financial statements

31 August 2025

Holmley Properties Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Holmley Properties Ltd

Directors and other information


	Director	Mr A Wraith


	Company number	12840119


	Registered office	Woodseats Close
		Sheffield
		South Yorkshire
		S8 0TB


	Accountants	Henry Bramall and Co Limited
		Unit 8 Acorn Business Park
		Woodseats Close
		Sheffield
		South Yorkshire
		S8 0TB

Holmley Properties Ltd

Report to the director on the preparation of the

unaudited statutory financial statements of Holmley Properties Ltd

Year ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Holmley Properties Ltd for the year ended 31 August 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the director of Holmley Properties Ltd, as a body, in accordance with the terms of our engagement letter dated 21 November 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Holmley Properties Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Holmley Properties Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Holmley Properties 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 loss of Holmley Properties Ltd. You consider that Holmley Properties 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 Holmley Properties 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.

Henry Bramall and Co Limited

Chartered Certified Accountants

Unit 8 Acorn Business Park

Woodseats Close

Sheffield

South Yorkshire

S8 0TB

22 July 2026

Holmley Properties Ltd

Statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Investments	5	111,084		192,720
		_______		_______
			111,084		192,720

Current assets
Debtors	6	69,465		9,859
Cash at bank and in hand		3,368		1,764
		_______		_______
		72,833		11,623
Creditors: amounts falling due
within one year	7	( 5,444)		( 1,608)
		_______		_______
Net current assets			67,389		10,015
			_______		_______
Total assets less current liabilities			178,473		202,735

Creditors: amounts falling due
after more than one year	8		( 208,223)		( 203,069)
			_______		_______
Net liabilities			( 29,750)		( 334)
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			( 29,850)		( 434)
			_______		_______
Shareholder deficit			( 29,750)		( 334)
			_______		_______

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 22 July 2026 , and are signed on behalf of the board by:

Mr A Wraith

Director

Company registration number: 12840119

Holmley Properties Ltd

Notes to the financial statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 8 Acorn Business Park, Woodseats Close, Sheffield, South Yorkshire, S8 0TB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 reporting date that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets .

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 September 2024	192,720	192,720
Additions	2,400	2,400
Disposals	( 84,036)	( 84,036)
	_______	_______
At 31 August 2025	111,084	111,084
	_______	_______
Impairment
At 1 September 2024 and 31 August 2025	-	-
	_______	_______
Carrying amount
At 31 August 2025	111,084	111,084
	_______	_______
At 31 August 2024	192,720	192,720
	_______	_______

6. Debtors

	2025	2024
	£	£
Other debtors	69,465	9,859
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	3,234	178
Other creditors	2,210	1,430
	_______	_______
	5,444	1,608
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	103,926	97,543
Trade creditors	25,225	25,225
Other creditors	79,072	80,301
	_______	_______
	208,223	203,069
	_______	_______

Included within creditors: amounts falling due after more than one year is an amount of £ - (2024 £ 72,000 ) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

The loan has received a two capital holiday and repayments re-commenced in 2023. Interest at 2.8% per annum is being charged during this period.

9. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr A Wraith	9,859	72,000	( 12,394)	69,465
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr A Wraith	2,211	8,545	( 897)	9,859
		_______	_______	_______	_______

This Director's loan is repayable upon demand however, there is no intention to repay the loan within the forseeable future. No interest is being charged by the Director. The monies withdrawn have been used in the directors self employment.