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REGISTERED NUMBER: 10188658 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2023

for

HARRIS GRANGE INVESTMENTS LIMITED

HARRIS GRANGE INVESTMENTS LIMITED (REGISTERED NUMBER: 10188658)

Contents of the Financial Statements
for the Year Ended 31 May 2023










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


HARRIS GRANGE INVESTMENTS LIMITED

Company Information
for the Year Ended 31 May 2023







DIRECTOR: Mr M D Gray





SECRETARY: Mr M D Gray





REGISTERED OFFICE: Suite 12 Harris Grange
Prescot Road
St Helens
Merseyside
WA10 3AL





REGISTERED NUMBER: 10188658 (England and Wales)





ACCOUNTANTS: Butterworth Barlow
Chartered Accountants
Butterworth Barlow House
10 Derby Street
Prescot
Liverpool
Merseyside
L34 3LG

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Harris Grange Investments Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Harris Grange Investments Limited for the year ended 31 May 2023 which comprise the Income Statement, Balance Sheet and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Harris Grange Investments Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Harris Grange Investments Limited and state those matters that we have agreed to state to the director of Harris Grange Investments Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harris Grange Investments Limited and its director for our work or for this report.

It is your duty to ensure that Harris Grange Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Harris Grange Investments Limited. You consider that Harris Grange Investments 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 financial statements of Harris Grange Investments 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 financial statements.






Butterworth Barlow
Chartered Accountants
Liverpool


16 February 2024

HARRIS GRANGE INVESTMENTS LIMITED (REGISTERED NUMBER: 10188658)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 465,228 684,139

CURRENT ASSETS
Debtors 5 2,710 -
Cash at bank 798,474 180,577
801,184 180,577
CREDITORS
Amounts falling due within one year 6 475,660 416,017
NET CURRENT ASSETS/(LIABILITIES) 325,524 (235,440 )
TOTAL ASSETS LESS CURRENT LIABILITIES 790,752 448,699

PROVISIONS FOR LIABILITIES 2,511 2,511
NET ASSETS 788,241 446,188

CAPITAL AND RESERVES
Called up share capital 1 1
Fair value reserve 7 25,717 10,706
Retained earnings 762,523 435,481
788,241 446,188

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

HARRIS GRANGE INVESTMENTS LIMITED (REGISTERED NUMBER: 10188658)

Balance Sheet - continued
31 May 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 February 2024 and were signed by:





Mr M D Gray - Director


HARRIS GRANGE INVESTMENTS LIMITED (REGISTERED NUMBER: 10188658)

Notes to the Financial Statements
for the Year Ended 31 May 2023


1. STATUTORY INFORMATION

Harris Grange Investments 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.

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.

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 1 (2022 - 1 ) .

HARRIS GRANGE INVESTMENTS LIMITED (REGISTERED NUMBER: 10188658)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023


4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 June 2022 684,139
Additions 12,500
Disposals (231,411 )
At 31 May 2023 465,228
NET BOOK VALUE
At 31 May 2023 465,228
At 31 May 2022 684,139

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Directors' current accounts 2,710 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Tax 85,090 26,934
Other creditors 25,187 351
Amount owed to related parties 364,123 386,476
Directors' current accounts - 1,176
Accrued expenses 1,260 1,080
475,660 416,017

7. RESERVES
Fair
value
reserve
£   
At 1 June 2022 10,706
Reclassification from FV 15,011

At 31 May 2023 25,717

HARRIS GRANGE INVESTMENTS LIMITED (REGISTERED NUMBER: 10188658)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023


8. RELATED PARTY DISCLOSURES

The company is related to 365 Asset Management Limited and UK Real Estate Asset Management Limited, both are companies related by virtue of directors in common.

During the year, the company received loans from 365 Asset Management Limited. The loans are interest free and repayable on demand. As at the year end the company owes £364,124 (2022 - £386,477) in respect of these loans.