REGISTERED NUMBER: 00304205 (England and Wales)

W.J. HOLLAND & SON LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

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

404

-

Investments

5

215,693

212,870

Investment property

6

1,764,810

2,013,700

1,980,907

2,226,570

CURRENT ASSETS

Debtors

7

9,148

11,343

Cash at bank

796,955

656,524

806,103

667,867

CREDITORS

Amounts falling due within one year

8

298,469

276,056

NET CURRENT ASSETS

507,634

391,811

TOTAL ASSETS LESS CURRENT LIABILITIES

2,488,541

2,618,381

PROVISIONS FOR LIABILITIES

9

261,033

189,250

NET ASSETS

2,227,508

2,429,131

CAPITAL AND RESERVES

Called up share capital

10

116,630

116,630

Share premium

11

20

20

Revaluation reserve

11

1,187,349

1,279,603

Capital redemption reserve

11

224,808

224,808

Retained earnings

11

698,701

808,070

SHAREHOLDERS' FUNDS

2,227,508

2,429,131

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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 19th September 2025 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 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1st April 2024

7,230

Additions

539

At 31st March 2025

7,769

DEPRECIATION

At 1st April 2024

7,230

Charge for year

135

At 31st March 2025

7,365

NET BOOK VALUE

At 31st March 2025

404

At 31st March 2024

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1st April 2024

212,870

Revaluations

2,823

At 31st March 2025

215,693

NET BOOK VALUE

At 31st March 2025

215,693

At 31st March 2024

212,870

Cost or valuation at 31st March 2025 is represented by:

Other

investments

£

Valuation in 2025

215,693

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2024

2,013,700

Disposals

(388,822

)

Revaluations

139,932

At 31st March 2025

1,764,810

NET BOOK VALUE

At 31st March 2025

1,764,810

At 31st March 2024

2,013,700

Fair value at 31st March 2025 is represented by:

£

Valuation in 2025

1,764,810

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

9,148

11,343

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,409

1,081

Taxation and social security

26,143

5,915

Other creditors

270,917

269,060

298,469

276,056

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

261,033

189,250

Deferred tax

£

Balance at 1st April 2024

189,250

Provided during year

71,783

Prior year adjustment

Balance at 31st March 2025

261,033

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

116,630

Ordinary Shares

£1

116,630

116,630

11.

RESERVES

Capital

Retained

Share

Revaluation

redemption

earnings

premium

reserve

reserve

Totals

£

£

£

£

£

At 1st April 2024

808,070

20

1,279,603

224,808

2,312,501

Profit for the year

48,377

48,377

Dividends

(250,000

)

(250,000

)

Revaluation adjustments

92,254

-

(92,254

)

-

-

At 31st March 2025

698,701

20

1,187,349

224,808

2,110,878