Registration number: 01354481

Holden Homes (North West) Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 10

Holden Homes (North West) Limited

Company Information

Directors

Mr D Cotterell Mr M Holden Mr B R Ingleby Mr C M Holden

Company secretary

Mr M Holden

Registered office

Percliff Way Philips Road Blackburn Lancashire BB1 5PF

Accountants

Hargreaves Brown & Benson Chartered Accountants 1 Bond Street Colne Lancashire BB8 9DG

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Holden Homes (North West) Limited
for the Year Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Holden Homes (North West) Limited for the year ended 31 July 2025 as set out on pages 3 to 10 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
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Holden Homes (North West) Limited, as a body. Our work has been undertaken solely to prepare for your approval the accounts of Holden Homes (North West) Limited and state those matters that we have agreed to state to the Board of Directors of Holden Homes (North West) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Holden Homes (North West) Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Holden Homes (North West) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Holden Homes (North West) Limited. You consider that Holden Homes (North West) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Holden Homes (North West) Limited. 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 accounts.

......................................

Hargreaves Brown & Benson
Chartered Accountants
1 Bond Street
Colne
Lancashire
BB8 9DG

31 October 2025

Holden Homes (North West) Limited

(Registration number: 01354481)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	441,680	434,556
Current assets
Debtors	5	1,449,240	1,420,368
Cash at bank and in hand		100,185	147,434
		1,549,425	1,567,802
Creditors: Amounts falling due within one year	6	(19,821)	(33,603)
Net current assets		1,529,604	1,534,199
Total assets less current liabilities		1,971,284	1,968,755
Provisions for liabilities		(17,698)	(16,344)
Net assets		1,953,586	1,952,411
Capital and reserves
Called up share capital		90	90
Retained earnings		1,953,496	1,952,321
Shareholders' funds		1,953,586	1,952,411

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Holden Homes (North West) Limited

(Registration number: 01354481)
Balance Sheet as at 31 July 2025

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 October 2025 and signed on its behalf by:
 

......................................... Mr B R Ingleby Director

Holden Homes (North West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Percliff Way
Philips Road
Blackburn
Lancashire
BB1 5PF

These financial statements were authorised for issue by the Board on 31 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% on cost

Holden Homes (North West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Holden Homes (North West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 4 (2024 - 4).

Holden Homes (North West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

5

Debtors

	Note	2025 £	2024 £
Trade debtors		526,911	329,791
Amounts owed by related parties	7	872,409	1,031,121
Prepayments		1,084	1,082
Other debtors		48,836	58,374
		1,449,240	1,420,368

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	16,248	30,102
Taxation and social security	72	-
Accruals and deferred income	3,501	3,501
	19,821	33,603

7	Related party transactions

Transactions with directors

2025	At 1 August 2024 £	Advances to director £	Repayments by director £	At 31 July 2025 £
Repayable on demand - interest charged at official rate	30,769	2,421	(1,810)	31,380

2024	At 1 August 2023 £	Advances to director £	Repayments by director £	At 31 July 2024 £
Repayable on demand - interest charged at official rate	31,167	2,394	(2,792)	30,769

Holden Homes (North West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

During the year the company made the following related party transactions:

Ingleby & Holden Limited
(B R Ingleby and M Holden are directors and controlling shareholders)
At the balance sheet date the amount due from Ingleby & Holden Limited was £552,298 (2024 - £707,103)

Ingleby & Holden Partnership
(B R Ingleby and M Holden are partners)
At the balance sheet date the amount due from Ingleby & Holden Partnership was £21,162 (2024 - £21,162)

Percliff Plant & Haulage Limited
(B R Ingleby and M Holden are directors and controlling shareholders)
At the balance sheet date the amount due from Percliff Plant & Haulage Limited was £298,948 (2024 - £302,856)