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REGISTERED NUMBER: 09057027 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2024

FOR

HARLEQUIN HEATING LTD

HARLEQUIN HEATING LTD (REGISTERED NUMBER: 09057027)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HARLEQUIN HEATING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2024







DIRECTOR: L A Williamson





REGISTERED OFFICE: 71 Kingsmere
London Road
Brighton
East Sussex
BN1 6UX





REGISTERED NUMBER: 09057027 (England and Wales)





ACCOUNTANTS: Parkers
Cornelius House
178-180 Church Road
Hove
East Sussex
BN3 2DJ

HARLEQUIN HEATING LTD (REGISTERED NUMBER: 09057027)

BALANCE SHEET
31ST MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,953 8,262

CURRENT ASSETS
Cash at bank 11,505 9,154

CREDITORS
Amounts falling due within one year 5 11,550 12,767
NET CURRENT LIABILITIES (45 ) (3,613 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,908

4,649

PROVISIONS FOR LIABILITIES 1,321 1,570
NET ASSETS 5,587 3,079

CAPITAL AND RESERVES
Called up share capital 6 1 1
Retained earnings 5,586 3,078
SHAREHOLDERS' FUNDS 5,587 3,079

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2024 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 HEATING LTD (REGISTERED NUMBER: 09057027)

BALANCE SHEET - continued
31ST MAY 2024


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 29th January 2025 and were signed by:





L A Williamson - Director


HARLEQUIN HEATING LTD (REGISTERED NUMBER: 09057027)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024

1. STATUTORY INFORMATION

Harlequin Heating Ltd 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.

Significant judgements and estimates
No significant judgements have had to be made by the directors in preparing these financial statements.

Turnover
Turnover represents net invoiced sales of goods & services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Impairment of non-financial assets
At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

HARLEQUIN HEATING LTD (REGISTERED NUMBER: 09057027)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st June 2023 320 28,140 5,739 34,199
Additions 754 - 255 1,009
At 31st May 2024 1,074 28,140 5,994 35,208
DEPRECIATION
At 1st June 2023 293 21,462 4,182 25,937
Charge for year 195 1,670 453 2,318
At 31st May 2024 488 23,132 4,635 28,255
NET BOOK VALUE
At 31st May 2024 586 5,008 1,359 6,953
At 31st May 2023 27 6,678 1,557 8,262

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 10,178 8,916
Other creditors 1,372 3,851
11,550 12,767

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 1p 1 1