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REGISTERED NUMBER: 11206923 (England and Wales)















Financial Statements

for the Year Ended 28 February 2023

for

Harlequin Land Limited

Harlequin Land Limited (Registered number: 11206923)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Harlequin Land Limited

Company Information
for the Year Ended 28 February 2023







DIRECTOR: E J Burdell





REGISTERED OFFICE: Chancery House
30 St Johns Road
Woking
Surrey
GU21 7SA





REGISTERED NUMBER: 11206923 (England and Wales)





ACCOUNTANTS: Barnbrook Sinclair
Chartered Accountants
Chancery House
30 St Johns Road
Woking
Surrey
GU21 7SA

Harlequin Land Limited (Registered number: 11206923)

Statement of Financial Position
28 February 2023

28/2/23 28/2/22
Notes £    £   
FIXED ASSETS
Intangible assets 5 76 4,000
Tangible assets 6 537 -
Investments 7 100 100
713 4,100

CURRENT ASSETS
Debtors 8 415,233 197,007
Cash at bank 85,263 13,128
500,496 210,135
CREDITORS
Amounts falling due within one year 9 (481,138 ) (179,722 )
NET CURRENT ASSETS 19,358 30,413
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,071

34,513

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 20,070 34,512
SHAREHOLDERS' FUNDS 20,071 34,513

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 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.

Harlequin Land Limited (Registered number: 11206923)

Statement of Financial Position - continued
28 February 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 November 2023 and were signed by:





E J Burdell - Director


Harlequin Land Limited (Registered number: 11206923)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

Harlequin Land 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Included in intangible assets is an investment in cryptocurrency. This is held at historical cost, and has an indefinite life and therefore will be assessed for impairment annually.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Harlequin Land Limited (Registered number: 11206923)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

5. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
Cost
At 1 March 2022 4,000
Impairments (3,924 )
At 28 February 2023 76
Net book value
At 28 February 2023 76
At 28 February 2022 4,000

6. TANGIBLE FIXED ASSETS
Computer
equipment
£   
Cost
Additions 586
At 28 February 2023 586
Depreciation
Charge for year 49
At 28 February 2023 49
Net book value
At 28 February 2023 537

7. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
Cost
At 1 March 2022
and 28 February 2023 100
Net book value
At 28 February 2023 100
At 28 February 2022 100

Harlequin Land Limited (Registered number: 11206923)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28/2/23 28/2/22
£    £   
Amounts owed by group undertakings - 196,995
Other debtors 415,233 12
415,233 197,007

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28/2/23 28/2/22
£    £   
Amounts owed to group undertakings 395,022 -
Taxation and social security 8,614 9,503
Other creditors 77,502 170,219
481,138 179,722