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REGISTERED NUMBER: 03597439 (England and Wales)

H.B.Holt & Sons Limited

Financial Statements for the Year Ended 30th November 2025

H.B.Holt & Sons Limited (Registered number: 03597439)

Contents of the Financial Statements

for the year ended 30th November 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

H.B.Holt & Sons Limited

Company Information

for the year ended 30th November 2025

| DIRECTORS: | Mrs M Holt

| S M Holt

| REGISTERED OFFICE: | Unit 1

| Holt Business Park

| Rawcliffe Road

| Airmyn

| East Yorkshire

| DN14 8FE

| REGISTERED NUMBER: | 03597439 (England and Wales)

| AUDITORS: | Smailes Goldie

| Chartered Accountants

| Statutory Auditor

| Regent's Court

| Princess Street

| Hull

| East Yorkshire

| HU2 8BA

| BANKERS: | National Westminster Bank plc,

| 13 Boothferry Road,

| Goole,

| East Yorkshire.

| DN14 5DG

| SOLICITORS: | Gosschalks

| Queens Gardens

| Hull

| HU1 3DZ

H.B.Holt & Sons Limited (Registered number: 03597439)

Balance Sheet

30th November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,351,454 |  | 1,928,196 |  |

CURRENT ASSETS

Stocks | 375 |  | 375 |  |

Debtors | 5 | 3,326,596 |  | 3,285,917 |  |

Cash at bank | 933,828 |  | 817,904 |  |

4,260,799 |  | 4,104,196 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,240,663 |  | 1,047,996 |  |

NET CURRENT ASSETS | 3,020,136 |  | 3,056,200 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,371,590 |  | 4,984,396 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (805,293 | ) | (780,399 | ) |

PROVISIONS FOR LIABILITIES | (427,046 | ) | (314,992 | ) |

NET ASSETS | 4,139,251 |  | 3,889,005 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 4,139,151 |  | 3,888,905 |  |

SHAREHOLDERS' FUNDS | 4,139,251 |  | 3,889,005 |  |

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 has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25th August 2026 and were signed on its behalf by:

S M Holt - Director

H.B.Holt & Sons Limited (Registered number: 03597439)

Notes to the Financial Statements

for the year ended 30th November 2025

1. | STATUTORY INFORMATION

| H.B.Holt & Sons 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.

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.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| Going concern

| In forming their going concern assessment, the directors have reviewed the anticipated trading performance over the next 12 months. Having considered this and other available factors, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of 12 months from the date of approval of these financial statements and have therefore adopted the going concern basis in preparing these financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

| Haulage services

| Turnover from haulage services is recognised when significant risks and rewards have transferred to the customer, the amount can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Tangible fixed assets

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Short term leasehold |  | - over the lease term |  |

| Plant and machinery etc |  | - between 10% and 33% on cost |  |

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow moving stock where appropriate.

H.B.Holt & Sons Limited (Registered number: 03597439)

Notes to the Financial Statements - continued

for the year ended 30th November 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| 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.

| Hire purchase and leasing commitments

| Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate which are receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Statement of Comprehensive Income in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 50 (2024 - 47 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1st December 2024 | 815,422 |  | 4,708,033 |  | 5,523,455 |  |

| Additions | 24,312 |  | 897,066 |  | 921,378 |  |

| Disposals | - |  | (107,245 | ) | (107,245 | ) |

| At 30th November 2025 | 839,734 |  | 5,497,854 |  | 6,337,588 |  |

| DEPRECIATION

| At 1st December 2024 | 106,955 |  | 3,488,304 |  | 3,595,259 |  |

| Charge for year | 83,120 |  | 411,635 |  | 494,755 |  |

| Eliminated on disposal | - |  | (103,880 | ) | (103,880 | ) |

| At 30th November 2025 | 190,075 |  | 3,796,059 |  | 3,986,134 |  |

| NET BOOK VALUE

| At 30th November 2025 | 649,659 |  | 1,701,795 |  | 2,351,454 |  |

| At 30th November 2024 | 708,467 |  | 1,219,729 |  | 1,928,196 |  |

H.B.Holt & Sons Limited (Registered number: 03597439)

Notes to the Financial Statements - continued

for the year ended 30th November 2025

5. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 1,201,474 |  | 1,096,689 |  |

| Amounts owed by group undertakings | 1,700,835 |  | 1,700,835 |  |

| Other debtors | 251,171 |  | 194,513 |  |

3,153,480 |  | 2,992,037 |  |

| Amounts falling due after more than one year:

| Other debtors | 173,116 |  | 293,880 |  |

| Aggregate amounts | 3,326,596 |  | 3,285,917 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 315,407 |  | 181,211 |  |

| Trade creditors | 525,156 |  | 474,807 |  |

| Taxation and social security | 270,054 |  | 306,270 |  |

| Other creditors | 130,046 |  | 85,708 |  |

1,240,663 |  | 1,047,996 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 632,177 |  | 486,519 |  |

| Other creditors | 173,116 |  | 293,880 |  |

805,293 |  | 780,399 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Other loans more 5yrs instal | - |  | 139,997 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 947,584 |  | 667,730 |  |

| Hire purchase liabilities are secured over the assets to which the agreements relate.

9. | CALLED UP SHARE CAPITAL

| The share capital of £100 (2024: £100) is allotted, called up and fully paid.

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| William Cowell FCA (Senior Statutory Auditor)

| for and on behalf of Smailes Goldie

H.B.Holt & Sons Limited (Registered number: 03597439)

Notes to the Financial Statements - continued

for the year ended 30th November 2025

11. | COMMITMENTS, GUARANTEES AND CONTINGENCIES

| Total operating lease commitments which are not included in the balance sheet amounted to £900,000 (2024: £1,020,000).

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30th November 2025 and 30th November 2024:

2025 | 2024 |

£ | £ |

| Mrs M Holt

| Balance outstanding at start of year | 49,511 |  | - |  |

| Amounts advanced | 49,835 |  | 49,511 |  |

| Amounts repaid | (99,800 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (454 | ) | 49,511 |  |

13. | ULTIMATE CONTROLLING PARTY

| The ultimate parent company is H. B. Holt Holdings Limited, a company registered in England & Wales.

| There is no one ultimate controlling party.