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Registered number: 13986720
Harden Houses Limited
Unaudited Financial Statements
For the Period 1 April 2023 to 31 May 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Harden Houses Limited for the period 1 April 2023 to 31 May 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Harden Houses Limited which comprise the Profit and Loss Account, the 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Harden Houses Limited , as a body, in accordance with the terms of our engagement letter dated 07 June 2023. Our work has been undertaken solely to prepare for your approval the accounts of Harden Houses Limited and state those matters that we have agreed to state to the directors of Harden Houses Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harden Houses Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Harden Houses Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Harden Houses Limited . You consider that Harden Houses Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Harden Houses 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 financial statements.
Signed
24th February 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 13986720
31 May 2024 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 512,000 531,791
512,000 531,791
CURRENT ASSETS
Debtors 5 16,521 283
Cash at bank and in hand 2,804 11,173
19,325 11,456
Creditors: Amounts Falling Due Within One Year 6 (208,844 ) (196,427 )
NET CURRENT ASSETS (LIABILITIES) (189,519 ) (184,971 )
TOTAL ASSETS LESS CURRENT LIABILITIES 322,481 346,820
Creditors: Amounts Falling Due After More Than One Year 7 (295,728 ) (307,474 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 - (6,927 )
NET ASSETS 26,753 32,419
CAPITAL AND RESERVES
Called up share capital 10 100 100
Fair value reserve 11 74,885 94,676
Profit and Loss Account (48,232 ) (62,357 )
SHAREHOLDERS' FUNDS 26,753 32,419
Page 2
Page 3
For the period ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Helen Wilson
Director
24th February 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Harden Houses Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13986720 . The registered office is Unit 3, Building 2, The Colony Wilmslow , Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Revaluation
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Movements in fair value are recognised in the profits and loss account and fair value reserve account. 
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
Page 4
Page 5
4. Tangible Assets
Land & Property
Freehold
£
Cost or Valuation
As at 1 April 2023 531,791
Revaluation (19,791 )
As at 31 May 2024 512,000
Net Book Value
As at 31 May 2024 512,000
As at 1 April 2023 531,791
5. Debtors
31 May 2024 31 March 2023
£ £
Due within one year
Other debtors 16,521 283
6. Creditors: Amounts Falling Due Within One Year
31 May 2024 31 March 2023
£ £
Trade creditors - 83
Amounts owed to group undertakings 100 -
Other creditors 208,744 196,344
208,844 196,427
7. Creditors: Amounts Falling Due After More Than One Year
31 May 2024 31 March 2023
£ £
Other creditors 295,728 307,474
8. Deferred Taxation
The provision for deferred tax is made up as follows:
31 May 2024 31 March 2023
£ £
Other timing differences (16,454) 6,927
Page 5
Page 6
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2023 6,927 6,927
Deferred taxation (23,381 ) (23,381 )
Balance at 31 May 2024 (16,454 ) (16,454)
10. Share Capital
31 May 2024 31 March 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
11. Reserves
Fair Value Reserve
£
As at 1 April 2023 94,676
Movements in revaluation reserve (19,791)
As at 31 May 2024 74,885
Page 6