Company registration number 13169281 (England and Wales)
HARVEST LAND MANAGEMENT GROUP LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024
PAGES FOR FILING WITH REGISTRAR
HARVEST LAND MANAGEMENT GROUP LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
HARVEST LAND MANAGEMENT GROUP LTD (REGISTERED NUMBER: 13169281)
BALANCE SHEET
AS AT 28 FEBRUARY 2024
28 February 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,033
1,968
Investments
4
101
100
1,134
2,068
Current assets
Stocks
332,195
379,003
Debtors
6
57,619
78,590
Cash at bank and in hand
2,968
22,798
392,782
480,391
Creditors: amounts falling due within one year
7
(749,467)
(553,279)
Net current liabilities
(356,685)
(72,888)
Net liabilities
(355,551)
(70,820)
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
(355,651)
(70,920)
Total equity
(355,551)
(70,820)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 28 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

HARVEST LAND MANAGEMENT GROUP LTD (REGISTERED NUMBER: 13169281)
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2024
28 February 2024
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 14 May 2025 and are signed on its behalf by:
Mr K S Graabek
Director
HARVEST LAND MANAGEMENT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2024
- 3 -
1
Accounting policies
Company information

Harvest Land Management Group Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 4, 20 Tedworth Square, London, SW3 4DY.

1.1
Accounting convention

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 £1.

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.

1.2
Going concern

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities 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.

HARVEST LAND MANAGEMENT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2024
1
Accounting policies
(Continued)
- 4 -
1.5
Stocks

Work in progress is valued the lower of cost and net realisable value.

 

Costs include all direct expenditure relating to projects and an appropriate proportion of fixed and variable overheads.

 

 

1.6
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
3
2
3
Tangible fixed assets
Computers
£
Cost
At 1 March 2023 and 28 February 2024
2,833
Depreciation and impairment
At 1 March 2023
865
Depreciation charged in the year
935
At 28 February 2024
1,800
Carrying amount
At 28 February 2024
1,033
At 28 February 2023
1,968
HARVEST LAND MANAGEMENT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2024
- 5 -
4
Fixed asset investments
2024
2023
£
£
Shares in group undertakings and participating interests
101
100
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 March 2023
100
Additions
1
At 28 February 2024
101
Carrying amount
At 28 February 2024
101
At 28 February 2023
100
5
Subsidiaries

Details of the company's subsidiaries at 28 February 2024 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
HLM Group Beaches Yard
Flat 4, 20 Tedworth Square, London, SW3 4DY
Ordinary shares
100.00
HLM Slip End Limited
Flat 4, 20 Tedworth Square, London, SW3 4DY
Ordinary shares
100.00
6
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
57,619
78,590
7
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
240
7,980
Amounts owed to group undertakings
101
100
Other creditors
749,126
545,199
749,467
553,279
HARVEST LAND MANAGEMENT GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2024
- 6 -
8
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary of £1 each
100
100
100
100
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