2023-06-012024-05-312024-05-31false12635959Harrow Heights Ltd2024-09-27iso4217:GBPxbrli:pure126359592023-06-01126359592024-05-31126359592023-06-012024-05-31126359592022-06-01126359592023-05-31126359592022-06-012023-05-3112635959bus:SmallEntities2023-06-012024-05-3112635959bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3112635959bus:FullAccounts2023-06-012024-05-3112635959bus:PrivateLimitedCompanyLtd2023-06-012024-05-3112635959core:WithinOneYear2024-05-3112635959core:AfterOneYear2024-05-3112635959core:WithinOneYear2023-05-3112635959core:AfterOneYear2023-05-3112635959core:ShareCapital2024-05-3112635959core:SharePremium2024-05-3112635959core:RevaluationReserve2024-05-3112635959core:OtherReservesSubtotal2024-05-3112635959core:RetainedEarningsAccumulatedLosses2024-05-3112635959core:ShareCapital2023-05-3112635959core:SharePremium2023-05-3112635959core:RevaluationReserve2023-05-3112635959core:OtherReservesSubtotal2023-05-3112635959core:RetainedEarningsAccumulatedLosses2023-05-3112635959core:LandBuildings2024-05-3112635959core:PlantMachinery2024-05-3112635959core:Vehicles2024-05-3112635959core:FurnitureFittings2024-05-3112635959core:OfficeEquipment2024-05-3112635959core:NetGoodwill2024-05-3112635959core:IntangibleAssetsOtherThanGoodwill2024-05-3112635959core:ListedExchangeTraded2024-05-3112635959core:UnlistedNon-exchangeTraded2024-05-3112635959core:LandBuildings2023-05-3112635959core:PlantMachinery2023-05-3112635959core:Vehicles2023-05-3112635959core:FurnitureFittings2023-05-3112635959core:OfficeEquipment2023-05-3112635959core:NetGoodwill2023-05-3112635959core:IntangibleAssetsOtherThanGoodwill2023-05-3112635959core:ListedExchangeTraded2023-05-3112635959core:UnlistedNon-exchangeTraded2023-05-3112635959core:LandBuildings2023-06-012024-05-3112635959core:PlantMachinery2023-06-012024-05-3112635959core:Vehicles2023-06-012024-05-3112635959core:FurnitureFittings2023-06-012024-05-3112635959core:OfficeEquipment2023-06-012024-05-3112635959core:NetGoodwill2023-06-012024-05-3112635959core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3112635959core:ListedExchangeTraded2023-06-012024-05-3112635959core:UnlistedNon-exchangeTraded2023-06-012024-05-3112635959core:MoreThanFiveYears2023-06-012024-05-3112635959core:Non-currentFinancialInstruments2024-05-3112635959core:Non-currentFinancialInstruments2023-05-3112635959dpl:CostSales2023-06-012024-05-3112635959dpl:DistributionCosts2023-06-012024-05-3112635959core:LandBuildings2023-06-012024-05-3112635959core:PlantMachinery2023-06-012024-05-3112635959core:Vehicles2023-06-012024-05-3112635959core:FurnitureFittings2023-06-012024-05-3112635959core:OfficeEquipment2023-06-012024-05-3112635959dpl:AdministrativeExpenses2023-06-012024-05-3112635959core:NetGoodwill2023-06-012024-05-3112635959core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3112635959dpl:GroupUndertakings2023-06-012024-05-3112635959dpl:ParticipatingInterests2023-06-012024-05-3112635959dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3112635959core:ListedExchangeTraded2023-06-012024-05-3112635959dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3112635959core:UnlistedNon-exchangeTraded2023-06-012024-05-3112635959dpl:CostSales2022-06-012023-05-3112635959dpl:DistributionCosts2022-06-012023-05-3112635959core:LandBuildings2022-06-012023-05-3112635959core:PlantMachinery2022-06-012023-05-3112635959core:Vehicles2022-06-012023-05-3112635959core:FurnitureFittings2022-06-012023-05-3112635959core:OfficeEquipment2022-06-012023-05-3112635959dpl:AdministrativeExpenses2022-06-012023-05-3112635959core:NetGoodwill2022-06-012023-05-3112635959core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3112635959dpl:GroupUndertakings2022-06-012023-05-3112635959dpl:ParticipatingInterests2022-06-012023-05-3112635959dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3112635959core:ListedExchangeTraded2022-06-012023-05-3112635959dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3112635959core:UnlistedNon-exchangeTraded2022-06-012023-05-3112635959core:NetGoodwill2024-05-3112635959core:IntangibleAssetsOtherThanGoodwill2024-05-3112635959core:LandBuildings2024-05-3112635959core:PlantMachinery2024-05-3112635959core:Vehicles2024-05-3112635959core:FurnitureFittings2024-05-3112635959core:OfficeEquipment2024-05-3112635959core:AfterOneYear2024-05-3112635959core:WithinOneYear2024-05-3112635959core:ListedExchangeTraded2024-05-3112635959core:UnlistedNon-exchangeTraded2024-05-3112635959core:ShareCapital2024-05-3112635959core:SharePremium2024-05-3112635959core:RevaluationReserve2024-05-3112635959core:OtherReservesSubtotal2024-05-3112635959core:RetainedEarningsAccumulatedLosses2024-05-3112635959core:NetGoodwill2023-05-3112635959core:IntangibleAssetsOtherThanGoodwill2023-05-3112635959core:LandBuildings2023-05-3112635959core:PlantMachinery2023-05-3112635959core:Vehicles2023-05-3112635959core:FurnitureFittings2023-05-3112635959core:OfficeEquipment2023-05-3112635959core:AfterOneYear2023-05-3112635959core:WithinOneYear2023-05-3112635959core:ListedExchangeTraded2023-05-3112635959core:UnlistedNon-exchangeTraded2023-05-3112635959core:ShareCapital2023-05-3112635959core:SharePremium2023-05-3112635959core:RevaluationReserve2023-05-3112635959core:OtherReservesSubtotal2023-05-3112635959core:RetainedEarningsAccumulatedLosses2023-05-3112635959core:NetGoodwill2022-06-0112635959core:IntangibleAssetsOtherThanGoodwill2022-06-0112635959core:LandBuildings2022-06-0112635959core:PlantMachinery2022-06-0112635959core:Vehicles2022-06-0112635959core:FurnitureFittings2022-06-0112635959core:OfficeEquipment2022-06-0112635959core:AfterOneYear2022-06-0112635959core:WithinOneYear2022-06-0112635959core:ListedExchangeTraded2022-06-0112635959core:UnlistedNon-exchangeTraded2022-06-0112635959core:ShareCapital2022-06-0112635959core:SharePremium2022-06-0112635959core:RevaluationReserve2022-06-0112635959core:OtherReservesSubtotal2022-06-0112635959core:RetainedEarningsAccumulatedLosses2022-06-0112635959core:AfterOneYear2023-06-012024-05-3112635959core:WithinOneYear2023-06-012024-05-3112635959core:Non-currentFinancialInstrumentscore:CostValuation2023-06-012024-05-3112635959core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-012024-05-3112635959core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-012024-05-3112635959core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-012024-05-3112635959core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-012024-05-3112635959core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-012024-05-3112635959core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3112635959core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3112635959core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3112635959core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3112635959core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3112635959core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3112635959core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3112635959core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3112635959core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3112635959core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3112635959core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3112635959core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3112635959core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3112635959core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3112635959core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3112635959core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3112635959core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3112635959core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3112635959core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3112635959core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3112635959core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3112635959bus:Director12023-06-012024-05-3112635959bus:Director22023-06-012024-05-3112635959bus:Director32023-06-012024-05-3112635959bus:Director42023-06-012024-05-31

Harrow Heights Ltd

Registered Number
12635959
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

Harrow Heights Ltd
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

Mandeep Singh Binning
Antonis Demetri
Antonis Theori
Nicholas Theori

Registered Address

2nd Floor 10-12 Bourlet Close
London
W1W 7BR

Place of Business

Olive Tree Centre

472A Larkshall Road

Higham's Park

London

E4 9HH


Registered Number

12635959 (England and Wales)
Harrow Heights Ltd
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36,534,4326,521,762
6,534,4326,521,762
Current assets
Debtors4,5100,301105,318
Cash at bank and on hand22,80221,600
123,103126,918
Creditors amounts falling due within one year6(2,089,577)(2,101,378)
Net current assets (liabilities)(1,966,474)(1,974,460)
Total assets less current liabilities4,567,9584,547,302
Creditors amounts falling due after one year7(4,666,764)(4,666,470)
Net assets(98,806)(119,168)
Capital and reserves
Called up share capital100100
Profit and loss account(98,906)(119,268)
Shareholders' funds(98,806)(119,168)
The financial statements were approved and authorised for issue by the Board of Directors on 27 September 2024, and are signed on its behalf by:
Mandeep Singh Binning
Director
Registered Company No. 12635959
Harrow Heights Ltd
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover represents the net value of the rent received as per rental agreements.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Total

££
Cost or valuation
At 01 June 236,521,7626,521,762
Additions12,67012,670
At 31 May 246,534,4326,534,432
Net book value
At 31 May 246,534,4326,534,432
At 31 May 236,521,7626,521,762
The valuation of the properties has been carried out by the directors of the company and reflects the fair market value at the balance sheet date. The historical cost is £6,534,491.
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables36,39527,951
Other debtors18,40073,300
Prepayments and accrued income8,9064,067
Total63,701105,318
5.Debtors: amounts due after one year

2024

2023

££
Other debtors36,600-
Total36,600-
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables26,448102,903
Other creditors2,061,0891,996,495
Accrued liabilities and deferred income2,0401,980
Total2,089,5772,101,378
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts4,666,7644,666,470
Total4,666,7644,666,470
The bank and bridging loans are secured against the properties and personal guaranties are given by the directors.