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REGISTERED NUMBER: 12906242 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Harelka Consultancy Services Limited

Harelka Consultancy Services Limited (Registered number: 12906242)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Harelka Consultancy Services Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: M Farrington
Mrs K Farrington





REGISTERED OFFICE: 39 Telford Crescent
Woodley
Reading
Berkshire
RG5 4QT





REGISTERED NUMBER: 12906242 (England and Wales)





ACCOUNTANTS: EDMONDS ACCOUNTANCY LIMITED
Unit 11, Diddenham Bus Park,
Diddenham Court
Grazeley,
READING
Berkshire
RG7 1JQ

Harelka Consultancy Services Limited (Registered number: 12906242)

Statement of Financial Position
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 600 455

CURRENT ASSETS
Debtors 5 77 116
Cash at bank 3,135 563
3,212 679
CREDITORS
Amounts falling due within one year 6 4,987 7,690
NET CURRENT LIABILITIES (1,775 ) (7,011 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,175

)

(6,556

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (1,275 ) (6,656 )
(1,175 ) (6,556 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2024 and were signed on its behalf by:





Mrs K Farrington - Director


Harelka Consultancy Services Limited (Registered number: 12906242)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Harelka Consultancy Services 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.

Revenue is recognised for the provision of goods on the date of despatch.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and Fittings - 33% on cost
Computer Equipment - 33% on 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.

Going concern
The directors' have confirmed that they will continue to give financial support to the company until such time as the company's position improves. In addition the directors' have confirmed that they will not recall any loans within 12 months. The directors' consider that it is appropriate to prepare the financial statements on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Harelka Consultancy Services Limited (Registered number: 12906242)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022 1,078
Additions 757
At 30 September 2023 1,835
DEPRECIATION
At 1 October 2022 623
Charge for year 612
At 30 September 2023 1,235
NET BOOK VALUE
At 30 September 2023 600
At 30 September 2022 455

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Other debtors 77 116

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Other creditors 4,987 7,690