Holddelicious Limited - Accounts to registrar (filleted) - small 23.1.2

REGISTERED NUMBER: 08538574 (England and Wales)

Financial Statements for the Year Ended 31 December 2022

for

Holddelicious Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Birnie

REGISTERED OFFICE:

37 Kirbys Lane

Canterbury

Kent

CT2 8AG

REGISTERED NUMBER:

08538574 (England and Wales)

ACCOUNTANTS:

MPH Accountancy and Business Advisors Ltd

99 Canterbury Road

Whitstable

Kent

CT5 4HG

FIXED ASSETS

Tangible assets

4

869,018

-

CURRENT ASSETS

Debtors

5

153,085

740,309

Cash at bank

17,911

869,709

170,996

1,610,018

CREDITORS

Amounts falling due within one year

6

3,757

587,656

NET CURRENT ASSETS

167,239

1,022,362

TOTAL ASSETS LESS CURRENT LIABILITIES

1,036,257

1,022,362

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,036,256

1,022,361

SHAREHOLDERS' FUNDS

1,036,257

1,022,362

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14 September 2023 and were signed by:

A Birnie - Director

1.	STATUTORY INFORMATION

Holddelicious 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.

Tangible fixed assets

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2021 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

Additions

869,018

At 31 December 2022

869,018

NET BOOK VALUE

At 31 December 2022

869,018

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2021

£

£

Amounts owed by group undertakings

153,085

740,309

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2021

£

£

Amounts owed to group undertakings

-

587,224

Taxation and social security

3,259

-

Other creditors

498

432

3,757

587,656