2023-06-012024-05-312024-05-31false01703102HARLEQUIN SPORTS 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HARLEQUIN SPORTS LIMITED

Registered Number
01703102
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

HARLEQUIN SPORTS LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

KRIEGER, Paul Simon

Company Secretary

HILL STREET REGISTRARS LIMITED

Registered Address

Grove House
2 Woodberry Grove
London
N12 0DR

Registered Number

01703102 (England and Wales)
HARLEQUIN SPORTS LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3419779
419779
Current assets
Debtors42111,815
Cash at bank and on hand52
2161,817
Creditors amounts falling due within one year5(6,254)(6,217)
Net current assets (liabilities)(6,038)(4,400)
Total assets less current liabilities(5,619)(3,621)
Creditors amounts falling due after one year6(502,245)(497,028)
Net assets(507,864)(500,649)
Capital and reserves
Called up share capital1,0001,000
Profit and loss account(508,864)(501,649)
Shareholders' funds(507,864)(500,649)
The financial statements were approved and authorised for issue by the Director on 5 February 2025, and are signed on its behalf by:
KRIEGER, Paul Simon
Director
Registered Company No. 01703102
HARLEQUIN SPORTS LIMITED
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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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.
Going concern
The director has decided to cease trading from the balance sheet date, therefore, these financial statements have not been prepared on a going concern basis.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment33.33
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 June 231,0781,078
At 31 May 241,0781,078
Depreciation and impairment
At 01 June 23299299
Charge for year360360
At 31 May 24659659
Net book value
At 31 May 24419419
At 31 May 23779779
4.Debtors: amounts due within one year

2024

2023

££
Other debtors211211
Prepayments and accrued income-1,604
Total2111,815
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security211211
Other creditors5,2505,250
Accrued liabilities and deferred income793756
Total6,2546,217
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Other creditors502,245497,028
Total502,245497,028
7.Events after reporting date
In the forthcoming period the company will be struck off the Companies House register.
8.Related party transactions
At the balance sheet date other creditors included £502,245 (2023 - £497,028) owed to the director P S Krieger, which is an interest free loan with no fixed date for repayment.