IRIS Accounts Production v25.1.4.42 04946307 Board of Directors 1.1.24 31.12.24 31.12.24 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049463072023-12-31049463072024-12-31049463072024-01-012024-12-31049463072022-12-31049463072023-01-012023-12-31049463072023-12-3104946307ns15:EnglandWales2024-01-012024-12-3104946307ns14:PoundSterling2024-01-012024-12-3104946307ns10:Director12024-01-012024-12-3104946307ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3104946307ns10:SmallEntities2024-01-012024-12-3104946307ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3104946307ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3104946307ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3104946307ns10:FullAccounts2024-01-012024-12-3104946307ns10:OrdinaryShareClass12024-01-012024-12-3104946307ns10:Director22024-01-012024-12-3104946307ns10:CompanySecretary12024-01-012024-12-3104946307ns10:RegisteredOffice2024-01-012024-12-3104946307ns5:CurrentFinancialInstruments2024-12-3104946307ns5:CurrentFinancialInstruments2023-12-3104946307ns5:Non-currentFinancialInstruments2024-12-3104946307ns5:Non-currentFinancialInstruments2023-12-3104946307ns5:ShareCapital2024-12-3104946307ns5:ShareCapital2023-12-3104946307ns5:RetainedEarningsAccumulatedLosses2024-12-3104946307ns5:RetainedEarningsAccumulatedLosses2023-12-3104946307ns5:PlantMachinery2024-01-012024-12-3104946307ns5:FurnitureFittings2024-01-012024-12-3104946307ns5:PlantMachinery2023-12-3104946307ns5:PlantMachinery2024-12-3104946307ns5:PlantMachinery2023-12-3104946307ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3104946307ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3104946307ns5:Secured2024-12-3104946307ns5:Secured2023-12-3104946307ns10:OrdinaryShareClass12024-12-31
REGISTERED NUMBER: 04946307 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

HARLAND COMMERCIAL PROPERTIES LIMITED

HARLAND COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 04946307)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HARLAND COMMERCIAL PROPERTIES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: C Harland
I W Harland





SECRETARY: C Harland





REGISTERED OFFICE: Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ





REGISTERED NUMBER: 04946307 (England and Wales)





ACCOUNTANTS: Lloyd Dowson Limited
Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ

HARLAND COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 04946307)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 372 475
Investment property 5 1,406,764 1,406,764
1,407,136 1,407,239

CURRENT ASSETS
Stocks 159,120 159,120
Debtors 6 15,069 20,380
Cash at bank 92,560 325,733
266,749 505,233
CREDITORS
Amounts falling due within one year 7 792,055 1,070,344
NET CURRENT LIABILITIES (525,306 ) (565,111 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

881,830

842,128

CREDITORS
Amounts falling due after more than one
year

8

(24,000

)

(56,000

)

PROVISIONS FOR LIABILITIES (99 ) -
NET ASSETS 857,731 786,128

CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Retained earnings 856,731 785,128
SHAREHOLDERS' FUNDS 857,731 786,128

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

HARLAND COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 04946307)

BALANCE SHEET - continued
31 DECEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by:





C Harland - Director


HARLAND COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 04946307)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Harland Commercial Properties 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 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.

Turnover
Turnover is measured at the fair value of rents receivable (excluding discounts, rebates, value added tax and other taxes) and is recognised as they fall due.

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 - 10% on reducing balance
Fixtures and fittings - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Income and Retained Earnings.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

HARLAND COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 04946307)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024
and 31 December 2024 92,194
DEPRECIATION
At 1 January 2024 91,719
Charge for year 103
At 31 December 2024 91,822
NET BOOK VALUE
At 31 December 2024 372
At 31 December 2023 475

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2024
and 31 December 2024 1,406,764
NET BOOK VALUE
At 31 December 2024 1,406,764
At 31 December 2023 1,406,764

Investment property was valued on an open market basis on 31/12/2024 by the directors.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 12,384 17,804
Other debtors 2,685 2,576
15,069 20,380

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 32,000 32,000
Trade creditors 1,603 825
Taxation and social security 27,636 9,074
Other creditors 730,816 1,028,445
792,055 1,070,344

HARLAND COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 04946307)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Bank loans 24,000 56,000

9. SECURED DEBTS

The following secured debts are included within creditors:

31.12.24 31.12.23
£    £   
Bank loans 56,000 88,000

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
1,000 Ordinary £1 1,000 1,000