HOLT HALL APIARY LIMITED

HOLT HALL APIARY LIMITED
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	162,749	116,375
		162,749	116,375
Current assets
Stocks	4	10,589	12,202
Debtors	5	82,623	21,806
Cash at bank and in hand		38,337	14,137
		131,549	48,145
Creditors: amount falling due within one year	6	(87,839)	(47,561)
Net current assets		43,710	584

Total assets less current liabilities		206,459	116,959
Creditors: amount falling due after more than one year	7	(86,358)	(75,000)
Provisions for liabilities	8	(22,540)	(2,600)
Net assets		97,561	39,359

Capital and reserves
Called up share capital		100	100
Profit and loss account		97,461	39,259
Shareholders' funds		97,561	39,359

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 12 October 2026 and were signed by:

-------------------------------
Matthew Ingram
Director

HOLT HALL APIARY LIMITED
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

HOLT HALL APIARY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15720446, registration address 7 Victoria Road, Tamworth, B79 7HS.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15 % RB Reducing Balance
Computer Equipment	33% SL Straight Line
Improvements to property	4% SL Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 10 (2025 : 5).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Improvements to property	Total
	£	£	£	£
At 01 April 2025	50,291	1,441	73,142	124,874
Additions	54,600	218	4,806	59,624
Disposals	-	-	-	-
At 31 March 2026	104,891	1,659	77,948	184,498
Depreciation
At 01 April 2025	5,817	424	2,258	8,499
Charge for year	9,675	536	3,039	13,250
On disposals	-	-	-	-
At 31 March 2026	15,492	960	5,297	21,749
Net book values
Closing balance as at 31 March 2026	89,399	699	72,651	162,749
Opening balance as at 01 April 2025	44,474	1,017	70,884	116,375

Stocks

	2026 £		2025 £
Stocks	10,589		12,202
	10,589		12,202

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	81,458	20,241
Prepayments & Accrued Income	1,165	380
VAT	0	1,185
	82,623	21,806

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	7,023	0
Corporation Tax	8,255	10,500
PAYE & Social Security	6,476	1,909
Accrued Expenses	6,306	4,850
Other Creditors	1,099	218
Obligations under HP/Financial Leases	4,812	0
Directors' Current Accounts	45,797	30,084
VAT	8,071	0
	87,839	47,561

Creditors: amount falling due after more than one year

	2026 £	2025 £
Other Creditors	75,000	75,000
Obligations Under HP/Financial Leases	11,358	0
	86,358	75,000

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	22,540		2,600
	22,540		2,600