Registration number: 02673260

Chris Holman Masts and Rigging Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Chris Holman Masts and Rigging Limited

Company Information

Directors

Mr C J Holman Mrs A Holman Mr A R Culverwell Mr L B Holman

Company secretary

Mrs A Holman

Registered office

Holman Rigging Chichester Marina Chichester England PO20 7EJ

Accountants

MMO Limited Wellesley House 204 London Road Waterlooville Hampshire PO7 7AN

Chris Holman Masts and Rigging Limited

(Registration number: 02673260)
Balance Sheet as at 31 July 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	444	95
Current assets
Stocks	5	17,615	18,247
Debtors	6	(1,088)	(328)
Cash at bank and in hand		48,887	36,675
		65,414	54,594
Creditors: Amounts falling due within one year	7	(24,034)	(16,196)
Net current assets		41,380	38,398
Total assets less current liabilities		41,824	38,493
Provisions for liabilities		(111)	(18)
Net assets		41,713	38,475
Capital and reserves
Called up share capital	8	400	400
Retained earnings		41,313	38,075
Shareholders' funds		41,713	38,475

Chris Holman Masts and Rigging Limited

(Registration number: 02673260)
Balance Sheet as at 31 July 2026

For the financial year ending 31 July 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 21 August 2026 and signed on its behalf by:
 

......................................... Mr L B Holman Director

Chris Holman Masts and Rigging Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Holman Rigging
Chichester Marina
Chichester
PO20 7EJ
England

These financial statements were authorised for issue by the Board on 21 August 2026.

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.

All figures are presented in British Sterling, which is the functional currency of the company, and are rounded to the nearest £1.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of 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.

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.

Chris Holman Masts and Rigging Limited

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet 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.

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	25% reducing balance
Fixtures and fittings	25% reducing balance
Motor vehicles	25% straight line
Computer equipment	33% straight line

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors 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.

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.

Chris Holman Masts and Rigging Limited

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

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.

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.

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 2 (2025 - 4).

Chris Holman Masts and Rigging Limited

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

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 August 2025	25,080	2,400	27,480
Additions	559	-	559
At 31 July 2026	25,639	2,400	28,039
Depreciation
At 1 August 2025	24,985	2,400	27,385
Charge for the year	210	-	210
At 31 July 2026	25,195	2,400	27,595
Carrying amount
At 31 July 2026	444	-	444
At 31 July 2025	95	-	95

5

Stocks

	2026 £	2025 £
Other inventories	17,615	18,247

6

Debtors

Current	2026 £	2025 £
Trade debtors	(3,668)	(2,673)
Prepayments	2,580	2,345
	(1,088)	(328)

Chris Holman Masts and Rigging Limited

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

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	6,601	1,487
Taxation and social security	15,403	12,681
Accruals and deferred income	1,600	1,600
Other creditors	430	428
	24,034	16,196

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	400	400	400	400