ACCOUNTS - Final Accounts preparation

Registered number: 14973089

HOL PROPERTY LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

HOL PROPERTY LTD

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HOL PROPERTY LTD
FOR THE YEAR ENDED 31 MARCH 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of HOL Property Ltd for the year ended 31 March 2026 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of HOL Property Ltd, as a body, in accordance with the terms of our engagement letter dated 5th July 2023. Our work has been undertaken solely to prepare for your approval the financial statements of HOL Property Ltd and state those matters that we have agreed to state to the Board of directors of HOL Property Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HOL Property Ltd and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that HOL Property Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of HOL Property Ltd. You consider that HOL Property Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of HOL Property Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

McColes & Co (Herts) Ltd

Chartered Accountants

First Floor

28 Whitehorse Street

Baldock

Hertfordshire

SG7 6QQ

8 July 2026

Page 1

HOL PROPERTY LTD

REGISTERED NUMBER: 14973089

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
		£		£


Current assets
Cash at bank and in hand		121,571		62,740
		121,571		62,740
Creditors: amounts falling due within one year	4	(108,285)		(89,391)
Net current assets/(liabilities)			13,286		(26,651)
Total assets less current liabilities			13,286		(26,651)

Net assets/(liabilities)			13,286		(26,651)

Capital and reserves
Called up share capital	100	100
Profit and loss account	13,186	(26,751)
	13,286	(26,651)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 July 2026.

C Parrish

Director

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

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HOL PROPERTY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.Accounting policies

1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The presentational currency of the Company is GBP.

The following principal accounting policies have been applied:

1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

1.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

1.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

1.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

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HOL PROPERTY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.Accounting policies (continued)

1.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

1.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.	General information

The Company is a private company, limited by shares and registered in England.

The registered number is: 14973089

Its Registered Office is:

First Floor
28 Whitehorse Street
Baldock
Hertfordshire
SG7 6QQ

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

4.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	-	10,800
Corporation tax	4,594	-
Other taxation and social security	4,490	2,690
Other creditors	97,401	74,901
Accruals and deferred income	1,800	1,000
	108,285	89,391

Page 4

HOL PROPERTY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Commitments under operating leases

As of 31st March 2026, the Company had total future minimum lease commitments under non-cancellable lease agreements of £Nil (2025: £Nil). The Company occupies its principal trading premises at Storage Yard, Hoo Farm, Meppershall under a lease agreement expiring on 31 March 2045. Under the terms of this agreement, the rent is fixed at a peppercorn per annum (if demanded). Apart from the nominal annual rent, there are no capital or financial commitments, guarantees, or contingencies associated with this lease that require disclosure under paragraph 1AC.29 of FRS 102 Section 1A.

6.	Related party transactions
	The amount due to the directors, and included in other creditors at the reporting date, was £74,901 (2025: £74,901). The loan does not attract a rate of interest and is repayable on demand. During the period the company paid a close family member £30,000 (2025: £20,000) to manage the land and administration of the company. The transaction was conducted on commercial terms.

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