Registration number: 03389403

Holt Services Limited

(Registration number: 03389403)
Statement of Financial Position as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	3,058	4,078
Current assets
Debtors	5	114,575	118,129
Cash at bank and in hand		6,919	20,086
		121,494	138,215
Creditors: Amounts falling due within one year	6	(7,195)	(34,935)
Net current assets		114,299	103,280
Total assets less current liabilities		117,357	107,358
Creditors: Amounts falling due after more than one year	6	-	(1,246)
Provisions for liabilities		(765)	(1,020)
Net assets		116,592	105,092
Capital and reserves
Called up share capital		100	100
Profit and loss account		116,492	104,992
Shareholders' funds		116,592	105,092

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 Income Statement.

Approved and authorised by the Board on 24 August 2026 and signed on its behalf by:
 

......................................... Mr A M Cole Director

Holt Services 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.

The address of its registered office is: Browns Meadow, Edburton, Henfield, West Sussex, BN5 9FW.

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

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.

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.

Holt Services Limited

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

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.

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
Motor vehicles	25% reducing balance

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

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 income statement 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.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2025 - 1).

Holt Services Limited

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

4	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	21,162	21,162
At 31 March 2026	21,162	21,162
Depreciation
At 1 April 2025	17,084	17,084
Charge for the year	1,020	1,020
At 31 March 2026	18,104	18,104
Carrying amount
At 31 March 2026	3,058	3,058
At 31 March 2025	4,078	4,078

5

Debtors

	Note	2026 £	2025 £
Trade debtors		6,914	6,119
Amounts owed by related parties		104,905	110,451
Other debtors		1,452	279
Prepayments		1,304	1,280
		114,575	118,129

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Bank loans and overdrafts	7	1,248	4,909
Trade creditors		153	3,548
Taxation and social security		3,472	24,543
Accruals and deferred income		2,000	1,925
Other creditors		322	10
		7,195	34,935

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Loans and borrowings	7	-	1,246

Holt Services Limited

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

7	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	1,246

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	1,248	4,909