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Company Registration No. 09878700 (England and Wales)
Holder and Ferry Limited Unaudited accounts for the year ended 30 November 2025
Holder and Ferry Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Holder and Ferry Limited Company Information for the year ended 30 November 2025
Directors
T J Ferry L C Bateman
Company Number
09878700 (England and Wales)
Registered Office
11 Southgate Street Winchester Hamsprhire SO23 9DZ
Accountants
Continuity Finance 95 Brownhill Road Chandlers Ford Eastleigh Hampshire SO53 2FH
- 3 -
Holder and Ferry Limited Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
8,654 
9,720 
Current assets
Inventories
4,350 
4,250 
Debtors
5
21,191 
31,430 
Cash at bank and in hand
122,599 
65,087 
148,140 
100,767 
Creditors: amounts falling due within one year
6
(150,559)
(129,507)
Net current liabilities
(2,419)
(28,740)
Total assets less current liabilities
6,235 
(19,020)
Creditors: amounts falling due after more than one year
7
- 
(7,500)
Provisions for liabilities
Deferred tax
(2,164)
(1,847)
Net assets/(liabilities)
4,071 
(28,367)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
3,971 
(28,467)
Shareholders' funds
4,071 
(28,367)
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by
T J Ferry Director Company Registration No. 09878700
- 4 -
Holder and Ferry Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Holder and Ferry Limited is a private company, limited by shares, registered in England and Wales, registration number 09878700. The registered office is 11 Southgate Street, Winchester, Hamsprhire, SO23 9DZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes and represents income derived from services and sales of goods within the company's ordinary activities. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the service. Due to the nature of the service provided to clients turnover is recognised immediately upon completion of the service.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Government grants
Government grants are recognised at the fair value of the asset received or receivable where there is a reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when he proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability. During the year the company received grants under the Coronavirus Job Retention Scheme and income derived from this scheme were recognised in the periods in which the related staff costs were incurred.
Stocks
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. Allowances are made for obsolete and slow moving items.
- 5 -
Holder and Ferry Limited Notes to the Accounts for the year ended 30 November 2025
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted at the balance sheet date. Current tax assets and liabilities are not discounted.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2024
44,163 
8,608 
2,691 
55,462 
Additions
903 
1,712 
- 
2,615 
Disposals
- 
(141)
- 
(141)
At 30 November 2025
45,066 
10,179 
2,691 
57,936 
Depreciation
At 1 December 2024
37,206 
6,598 
1,938 
45,742 
Charge for the year
2,436 
1,007 
238 
3,681 
On disposals
- 
(141)
- 
(141)
At 30 November 2025
39,642 
7,464 
2,176 
49,282 
Net book value
At 30 November 2025
5,424 
2,715 
515 
8,654 
At 30 November 2024
6,957 
2,010 
753 
9,720 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,992 
9,990 
Accrued income and prepayments
3,374 
3,152 
Other debtors
9,825 
18,288 
21,191 
31,430 
- 6 -
Holder and Ferry Limited Notes to the Accounts for the year ended 30 November 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
7,500 
10,000 
VAT
23,057 
20,829 
Trade creditors
17,007 
12,843 
Taxes and social security
65,366 
50,340 
Other creditors
37,629 
35,495 
150,559 
129,507 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
7,500 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
T J Ferry
Short term loan
9,728 
4,622 
9,732 
4,618 
J J Holder
Short term loan
5,588 
4,940 
5,618 
4,910 
15,316 
9,562 
15,350 
9,528 
Loans are repayable on demand and subject to interest at approved HM Revenue & Customs rates.
9
Average number of employees
During the year the average number of employees was 5 (2024: 6).
- 7 -