2022-06-012023-05-312023-05-31false01703102HARLEQUIN SPORTS LIMITED2023-08-29iso4217:GBPxbrli:pure017031022022-06-01017031022023-05-31017031022022-06-012023-05-31017031022021-06-01017031022022-05-31017031022021-06-012022-05-3101703102bus:SmallEntities2022-06-012023-05-3101703102bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3101703102bus:AbridgedAccounts2022-06-012023-05-3101703102bus:PrivateLimitedCompanyLtd2022-06-012023-05-3101703102core:WithinOneYear2023-05-3101703102core:AfterOneYear2023-05-3101703102core:WithinOneYear2022-05-3101703102core:AfterOneYear2022-05-3101703102core:ShareCapital2023-05-3101703102core:SharePremium2023-05-3101703102core:RevaluationReserve2023-05-3101703102core:OtherReservesSubtotal2023-05-3101703102core:RetainedEarningsAccumulatedLosses2023-05-3101703102core:ShareCapital2022-05-3101703102core:SharePremium2022-05-3101703102core:RevaluationReserve2022-05-3101703102core:OtherReservesSubtotal2022-05-3101703102core:RetainedEarningsAccumulatedLosses2022-05-3101703102core:LandBuildings2023-05-3101703102core:PlantMachinery2023-05-3101703102core:Vehicles2023-05-3101703102core:FurnitureFittings2023-05-3101703102core:OfficeEquipment2023-05-3101703102core:NetGoodwill2023-05-3101703102core:IntangibleAssetsOtherThanGoodwill2023-05-3101703102core:ListedExchangeTraded2023-05-3101703102core:UnlistedNon-exchangeTraded2023-05-3101703102core:LandBuildings2022-05-3101703102core:PlantMachinery2022-05-3101703102core:Vehicles2022-05-3101703102core:FurnitureFittings2022-05-3101703102core:OfficeEquipment2022-05-3101703102core:NetGoodwill2022-05-3101703102core:IntangibleAssetsOtherThanGoodwill2022-05-3101703102core:ListedExchangeTraded2022-05-3101703102core:UnlistedNon-exchangeTraded2022-05-3101703102core:LandBuildings2022-06-012023-05-3101703102core:PlantMachinery2022-06-012023-05-3101703102core:Vehicles2022-06-012023-05-3101703102core:FurnitureFittings2022-06-012023-05-3101703102core:OfficeEquipment2022-06-012023-05-3101703102core:NetGoodwill2022-06-012023-05-3101703102core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3101703102core:ListedExchangeTraded2022-06-012023-05-3101703102core:UnlistedNon-exchangeTraded2022-06-012023-05-3101703102core:MoreThanFiveYears2022-06-012023-05-3101703102core:Non-currentFinancialInstruments2023-05-3101703102core:Non-currentFinancialInstruments2022-05-3101703102dpl:CostSales2022-06-012023-05-3101703102dpl:DistributionCosts2022-06-012023-05-3101703102dpl:AdministrativeExpenses2022-06-012023-05-3101703102core:LandBuildings2022-06-012023-05-3101703102core:PlantMachinery2022-06-012023-05-3101703102core:Vehicles2022-06-012023-05-3101703102core:FurnitureFittings2022-06-012023-05-3101703102core:OfficeEquipment2022-06-012023-05-3101703102core:NetGoodwill2022-06-012023-05-3101703102core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3101703102dpl:GroupUndertakings2022-06-012023-05-3101703102dpl:ParticipatingInterests2022-06-012023-05-3101703102dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3101703102core:ListedExchangeTraded2022-06-012023-05-3101703102dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3101703102core:UnlistedNon-exchangeTraded2022-06-012023-05-3101703102dpl:CostSales2021-06-012022-05-3101703102dpl:DistributionCosts2021-06-012022-05-3101703102dpl:AdministrativeExpenses2021-06-012022-05-3101703102core:LandBuildings2021-06-012022-05-3101703102core:PlantMachinery2021-06-012022-05-3101703102core:Vehicles2021-06-012022-05-3101703102core:FurnitureFittings2021-06-012022-05-3101703102core:OfficeEquipment2021-06-012022-05-3101703102core:NetGoodwill2021-06-012022-05-3101703102core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3101703102dpl:GroupUndertakings2021-06-012022-05-3101703102dpl:ParticipatingInterests2021-06-012022-05-3101703102dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3101703102core:ListedExchangeTraded2021-06-012022-05-3101703102dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3101703102core:UnlistedNon-exchangeTraded2021-06-012022-05-3101703102core:NetGoodwill2023-05-3101703102core:IntangibleAssetsOtherThanGoodwill2023-05-3101703102core:LandBuildings2023-05-3101703102core:PlantMachinery2023-05-3101703102core:Vehicles2023-05-3101703102core:FurnitureFittings2023-05-3101703102core:OfficeEquipment2023-05-3101703102core:AfterOneYear2023-05-3101703102core:WithinOneYear2023-05-3101703102core:ListedExchangeTraded2023-05-3101703102core:UnlistedNon-exchangeTraded2023-05-3101703102core:ShareCapital2023-05-3101703102core:SharePremium2023-05-3101703102core:RevaluationReserve2023-05-3101703102core:OtherReservesSubtotal2023-05-3101703102core:RetainedEarningsAccumulatedLosses2023-05-3101703102core:NetGoodwill2022-05-3101703102core:IntangibleAssetsOtherThanGoodwill2022-05-3101703102core:LandBuildings2022-05-3101703102core:PlantMachinery2022-05-3101703102core:Vehicles2022-05-3101703102core:FurnitureFittings2022-05-3101703102core:OfficeEquipment2022-05-3101703102core:AfterOneYear2022-05-3101703102core:WithinOneYear2022-05-3101703102core:ListedExchangeTraded2022-05-3101703102core:UnlistedNon-exchangeTraded2022-05-3101703102core:ShareCapital2022-05-3101703102core:SharePremium2022-05-3101703102core:RevaluationReserve2022-05-3101703102core:OtherReservesSubtotal2022-05-3101703102core:RetainedEarningsAccumulatedLosses2022-05-3101703102core:NetGoodwill2021-06-0101703102core:IntangibleAssetsOtherThanGoodwill2021-06-0101703102core:LandBuildings2021-06-0101703102core:PlantMachinery2021-06-0101703102core:Vehicles2021-06-0101703102core:FurnitureFittings2021-06-0101703102core:OfficeEquipment2021-06-0101703102core:AfterOneYear2021-06-0101703102core:WithinOneYear2021-06-0101703102core:ListedExchangeTraded2021-06-0101703102core:UnlistedNon-exchangeTraded2021-06-0101703102core:ShareCapital2021-06-0101703102core:SharePremium2021-06-0101703102core:RevaluationReserve2021-06-0101703102core:OtherReservesSubtotal2021-06-0101703102core:RetainedEarningsAccumulatedLosses2021-06-0101703102core:AfterOneYear2022-06-012023-05-3101703102core:WithinOneYear2022-06-012023-05-3101703102core:Non-currentFinancialInstrumentscore:CostValuation2022-06-012023-05-3101703102core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-012023-05-3101703102core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-012023-05-3101703102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-012023-05-3101703102core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-012023-05-3101703102core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-012023-05-3101703102core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3101703102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3101703102core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3101703102core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3101703102core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3101703102core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3101703102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3101703102core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3101703102core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3101703102core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3101703102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3101703102core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3101703102core:Non-currentFinancialInstrumentscore:CostValuation2022-05-3101703102core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-05-3101703102core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-05-3101703102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-05-3101703102core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-05-3101703102core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-05-3101703102core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-05-3101703102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-05-3101703102core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-05-3101703102bus:Director12022-06-012023-05-31

HARLEQUIN SPORTS LIMITED

Registered Number
01703102
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

HARLEQUIN SPORTS LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

KRIEGER, Paul Simon

Company Secretary

HILL STREET REGISTRARS LIMITED

Registered Address

Grove House
2 Woodberry Grove
London
N12 0DR

Registered Number

01703102 (England and Wales)
HARLEQUIN SPORTS LIMITED
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets7779-
779-
Current assets
Debtors1,815356
Cash at bank and on hand2744
1,8171,100
Creditors amounts falling due within one year10(6,217)(6,217)
Net current assets (liabilities)(4,400)(5,117)
Total assets less current liabilities(3,621)(5,117)
Creditors amounts falling due after one year(497,029)(489,320)
Net assets(500,650)(494,437)
Capital and reserves
Called up share capital1,0001,000
Profit and loss account(501,650)(495,437)
Shareholders' funds(500,650)(494,437)
The financial statements were approved and authorised for issue by the Director on 29 August 2023, and are signed on its behalf by:
KRIEGER, Paul Simon
Director
Registered Company No. 01703102
HARLEQUIN SPORTS LIMITED
Notes to the Financial Statements
for the year ended 31 May 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company in the year under review was that of taxi services.
4.Basis of measurement used in financial statements
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).
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment33.33
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Going concern
The financial statements have been prepared on a going concern basis as the director has received assurances that finance will continue to be made available by the shareholders and that they will continue to support the company in meeting its liabilities as they fall due.
6.Employee information

20232022
Average number of employees during the year11
7.Property, plant and equipment

Total

£
Cost or valuation
Additions1,078
At 31 May 231,078
Depreciation and impairment
Charge for year299
At 31 May 23299
Net book value
At 31 May 23779
At 31 May 22-
8.Description of nature of transactions and balances with related parties
At the balance sheet date other creditors included £ 497,029 (2022 - £489,320) owed to the director P S Krieger, which is an interest free loan with no fixed date for repayment.
9.Debtors within one year

2023

2022

££
Other debtors211140
Prepayments and accrued income1,604216
Total1,815356
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
10.Creditors within one year

2023

2022

££
Taxation and social security211211
Other creditors5,2505,250
Accrued liabilities and deferred income756756
Total6,2176,217
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.