IRIS Accounts Production v24.3.2.46 07628547 Board of Directors 1.12.23 30.11.24 30.11.24 true false true false false true false Fair value model Ordinary shares 1.00000 'B' Ordinary shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh076285472023-11-30076285472024-11-30076285472023-12-012024-11-30076285472022-11-30076285472022-12-012023-11-30076285472023-11-3007628547ns15:EnglandWales2023-12-012024-11-3007628547ns14:PoundSterling2023-12-012024-11-3007628547ns10:Director12023-12-012024-11-3007628547ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3007628547ns10:SmallEntities2023-12-012024-11-3007628547ns10:AuditExempt-NoAccountantsReport2023-12-012024-11-3007628547ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3007628547ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3007628547ns10:FullAccounts2023-12-012024-11-3007628547ns10:OrdinaryShareClass12023-12-012024-11-3007628547ns10:OrdinaryShareClass22023-12-012024-11-3007628547ns10:Director22023-12-012024-11-3007628547ns10:RegisteredOffice2023-12-012024-11-3007628547ns5:CurrentFinancialInstruments2024-11-3007628547ns5:CurrentFinancialInstruments2023-11-3007628547ns5:ShareCapital2024-11-3007628547ns5:ShareCapital2023-11-3007628547ns5:SharePremium2024-11-3007628547ns5:SharePremium2023-11-3007628547ns5:RetainedEarningsAccumulatedLosses2024-11-3007628547ns5:RetainedEarningsAccumulatedLosses2023-11-3007628547ns5:CostValuation2023-11-3007628547ns5:DisposalsRepaymentsInvestments2024-11-3007628547ns5:RevaluationsIncreaseDecreaseInInvestments2024-11-3007628547ns5:CostValuation2024-11-3007628547ns5:Subsidiary12023-12-012024-11-30076285471ns5:Subsidiary12023-12-012024-11-3007628547ns5:Subsidiary22023-12-012024-11-3007628547ns5:Subsidiary232023-12-012024-11-3007628547ns5:WithinOneYearns5:CurrentFinancialInstruments2024-11-3007628547ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-3007628547ns10:OrdinaryShareClass12024-11-3007628547ns10:OrdinaryShareClass22024-11-30
REGISTERED NUMBER: 07628547 (England and Wales)















HARLEQUIN SP HOLDINGS LIMITED

Unaudited Financial Statements

for the Year Ended 30 November 2024






HARLEQUIN SP HOLDINGS LIMITED (REGISTERED NUMBER: 07628547)

Contents of the Financial Statements
for the year ended 30 November 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


HARLEQUIN SP HOLDINGS LIMITED

Company Information
for the year ended 30 November 2024







Directors: M G Kinge
C A Kinge





Registered office: C/O Cooper Parry
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA





Registered number: 07628547 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

HARLEQUIN SP HOLDINGS LIMITED (REGISTERED NUMBER: 07628547)

Balance Sheet
30 November 2024

2024 2023
Notes £ £ £ £
Fixed assets
Investments 4 100,100 583,895
Investment property 5 580,000 580,000
680,100 1,163,895

Current assets
Debtors 6 893,875 19,200
Cash at bank 883,943 -
1,777,818 19,200
Creditors
Amounts falling due within one year 7 3,797 5,737
Net current assets 1,774,021 13,463
Total assets less current liabilities 2,454,121 1,177,358

Capital and reserves
Called up share capital 8 1,002 1,002
Share premium 194,098 194,098
Retained earnings 2,259,021 982,258
Shareholders' funds 2,454,121 1,177,358

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2025 and were signed on its behalf by:





M G Kinge - Director


HARLEQUIN SP HOLDINGS LIMITED (REGISTERED NUMBER: 07628547)

Notes to the Financial Statements
for the year ended 30 November 2024


1. Statutory information

Harlequin SP Holdings 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 FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Turnover
Turnover represents amounts receivable for rentals provided in the year from a fellow group company.

Investments in subsidiaries
Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Investment property
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus on revaluation has been recognised in the profit and loss account.

Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial statements
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

HARLEQUIN SP HOLDINGS LIMITED (REGISTERED NUMBER: 07628547)

Notes to the Financial Statements - continued
for the year ended 30 November 2024


2. Accounting policies - continued

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Equity Instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks.

Investment income
Dividend income from investments is recognised in the profit and loss account when received.

3. Employees and directors

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

4. Fixed asset investments
Shares in
group
undertakings
£
Cost or valuation
At 1 December 2023 583,895
Disposals (400,000 )
Revaluations (83,795 )
At 30 November 2024 100,100
Net book value
At 30 November 2024 100,100
At 30 November 2023 583,895

Cost or valuation at 30 November 2024 is represented by:

Shares in
group
undertakings
£
Valuation in 2024 100,100

HARLEQUIN SP HOLDINGS LIMITED (REGISTERED NUMBER: 07628547)

Notes to the Financial Statements - continued
for the year ended 30 November 2024


4. Fixed asset investments - continued

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Harlequin Swimming Pools Limited
Registered office: 250 Fowler Avenue, Farnborough, Hampshire, GU14 7JP
Nature of business: Other specialised construction activities
%
Class of shares: holding
Ordinary 20.00

Harlequin SP Property Limited
Registered office: 250 Fowler Avenue, Farnborough, Hampshire, GU14 7JP
Nature of business: Property rental
%
Class of shares: holding
Ordinary 100.00

5. Investment property
Total
£
Fair value
At 1 December 2023
and 30 November 2024 580,000
Net book value
At 30 November 2024 580,000
At 30 November 2023 580,000

6. Debtors
2024 2023
£ £
Amounts falling due within one year:
Amounts owed by group undertakings 690,750 18,700
Other debtors 500 500
691,250 19,200

Amounts falling due after more than one year:
Other debtors 202,625 -

Aggregate amounts 893,875 19,200

7. Creditors: amounts falling due within one year
2024 2023
£ £
Amounts owed to group undertakings 100 100
Tax 3,697 5,637
3,797 5,737

HARLEQUIN SP HOLDINGS LIMITED (REGISTERED NUMBER: 07628547)

Notes to the Financial Statements - continued
for the year ended 30 November 2024


8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
1,000 Ordinary shares £1 1,000 1,000
2 'B' Ordinary shares £1 2 2
1,002 1,002

9. Related party disclosures

Included within other debtors is a balance of £488,325 (2023: £18,700) owed from a related company. In the period interest of £2,625 was charged on this balance.