Holdens Estate Agents Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06812224

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		19,305		27,240

			19,305		27,240
CURRENT ASSETS
Debtors	5	374,810		171,980
Cash at bank and in hand		24,598		64,029

		399,408		236,009
Creditors: Amounts Falling Due Within One Year	6	(97,250 )		(72,666 )

NET CURRENT ASSETS (LIABILITIES)			302,158		163,343

TOTAL ASSETS LESS CURRENT LIABILITIES			321,463		190,583

Creditors: Amounts Falling Due After More Than One Year	7		(81,171 )		(24,479 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,826 )		(6,810 )

NET ASSETS			235,466		159,294

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			235,266		159,094

SHAREHOLDERS' FUNDS			235,466		159,294

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Holdens Estate Agents Limited

Balance Sheet (continued)

As At 31 March 2026

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr. Peter Holden

Director

07/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Holdens Estate Agents Limited registered number 06812224 is a company limited by shares incorporated in England & Wales. The Registered Office is 66 Derby Road, Longridge, Preston, PR3 3FE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

2.4. Taxation

Taxation represents the sum of the tax currently payable and deferred tax.

The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2025: 11)

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Holdens Estate Agents Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	19,000	7,514	10,924	37,438
Additions	-	538	295	833

As at 31 March 2026	19,000	8,052	11,219	38,271

Depreciation
As at 1 April 2025	90	4,209	5,899	10,198
Provided during the period	4,730	1,712	2,326	8,768

As at 31 March 2026	4,820	5,921	8,225	18,966

Net Book Value
As at 31 March 2026	14,180	2,131	2,994	19,305

As at 1 April 2025	18,910	3,305	5,025	27,240

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	18,452	10,939
Prepayments and accrued income	2,944	2,255
Director's loan account	6,628	-
Amounts owed by associates	346,786	158,786

	374,810	171,980

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2,032	2,209
Bank loans and overdrafts	18,335	5,552
Corporation tax	40,085	32,298
Other taxes and social security	8,046	1,320
VAT	24,374	21,885
Accruals and deferred income	4,378	4,152
Director's loan account	-	5,250

	97,250	72,666

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Holdens Estate Agents Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	81,171	24,479

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Peter Holden	-	6,628	-	-	6,628

This loan was repaid within 9 months of the year end.

10. Related Party Transactions

HEA Lettings Limited

The sole Director and Shareholder of Holden Estate Agents Limited is the sole Director and Shareholder of HEA Lettings Limited. Holden Estate Agents Limited has loaned monies to HEA Lettings Limited and the amount outstanding at 31st March 2026 was £346,786 (2025-£158,786). The loan is interest free and repayable on demand.

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