W.J. Holland & Son Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00304205 (England and Wales)

W.J. HOLLAND & SON LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N R Hickman

Mrs E A Pass

R M Wood

Mrs M R Hickman

REGISTERED OFFICE:

193 Frimley Green Road

Frimley Green

Camberley

Surrey

GU16 6JY

REGISTERED NUMBER:

00304205 (England and Wales)

FIXED ASSETS

Tangible assets

4

269

404

Investments

5

162,295

215,693

Investment property

6

1,745,252

1,764,810

1,907,816

1,980,907

CURRENT ASSETS

Debtors

7

7,369

9,148

Cash at bank

661,268

796,955

668,637

806,103

CREDITORS

Amounts falling due within one year

8

289,188

298,469

NET CURRENT ASSETS

379,449

507,634

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,287,265

2,488,541

PROVISIONS FOR LIABILITIES

9

256,734

261,033

NET ASSETS

2,030,531

2,227,508

CAPITAL AND RESERVES

Called up share capital

10

116,630

Share premium

11

20

Revaluation reserve

11

1,168,658

1,187,349

Capital redemption reserve

11

224,808

Retained earnings

11

520,415

698,701

SHAREHOLDERS' FUNDS

2,030,531

2,227,508

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by:

Mrs E A Pass - Director

1.	STATUTORY INFORMATION

W.J. Holland & Son Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investments

Listed investments which are publicly traded are stated at their fair value at each balance sheet date. Any gain or loss on revaluation to fair value is recognised in the income statement.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

and 31 March 2026

7,769

DEPRECIATION

At 1 April 2025

7,365

Charge for year

135

At 31 March 2026

7,500

NET BOOK VALUE

At 31 March 2026

269

At 31 March 2025

404

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

215,693

Disposals

(60,032

)

Revaluations

6,634

At 31 March 2026

162,295

NET BOOK VALUE

At 31 March 2026

162,295

At 31 March 2025

215,693

If the fixed asset investments had not been valued they would have been included at the following historical cost.

2026

2025

£

Cost

95,500

145,500

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

1,764,810

Revaluations

(19,558

)

At 31 March 2026

1,745,252

NET BOOK VALUE

At 31 March 2026

1,745,252

At 31 March 2025

1,764,810

If the investment property had not been valued they would have been included at the following historical cost.

2026

2025

£

Cost

386,752

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

7,369

9,148

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

812

1,409

Taxation and social security

19,211

26,143

Other creditors

269,165

270,917

289,188

298,469

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

256,734

261,033

Deferred

tax

£

Balance at 1 April 2025

261,033

Credit to Income Statement during year

(4,299

)

Balance at 31 March 2026

256,734

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

116,630

Ordinary Shares

£1

116,630

11.

RESERVES

Capital

Retained

Share

Revaluation

redemption

earnings

premium

reserve

Totals

£

At 1 April 2025

698,701

20

1,187,349

224,808

2,110,878

Profit for the year

53,023

Dividends

(250,000

)

(250,000

)

Revaluation adjustments

18,691

-

(18,691

)

-

At 31 March 2026

520,415

20

1,168,658

224,808

1,913,901