Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Harsbrook Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Street

J Briggs

REGISTERED OFFICE:

Studio 1.10

Plaza 535 Kings Road

London

London

SW10 0SZ

REGISTERED NUMBER:

13209740 (England and Wales)

ACCOUNTANTS:

Williams & Co Epsom LLP

Chartered Accountants

8-10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Tangible assets

4

26,781

14,303

CURRENT ASSETS

Debtors

5

414,506

400,753

Cash at bank and in hand

119,089

114,764

533,595

515,517

CREDITORS

Amounts falling due within one year

6

252,120

267,680

NET CURRENT ASSETS

281,475

247,837

TOTAL ASSETS LESS CURRENT LIABILITIES

308,256

262,140

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

308,156

262,040

SHAREHOLDERS' FUNDS

308,256

262,140

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 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 29 August 2025 and were signed on its behalf by:

J Street - Director

J Briggs - Director

1.	STATUTORY INFORMATION

Harsbrook Ltd 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 the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

542

5,080

18,934

24,556

Additions

-

1,719

19,491

21,210

At 31 March 2025

542

6,799

38,425

45,766

DEPRECIATION

At 1 April 2024

406

3,121

6,726

10,253

Charge for year

136

1,446

7,150

8,732

At 31 March 2025

542

4,567

13,876

18,985

NET BOOK VALUE

At 31 March 2025

-

2,232

24,549

26,781

At 31 March 2024

136

1,959

12,208

14,303

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

364,929

378,062

Other debtors

39,840

9,046

Accrued income

-

11,300

Prepayments

9,737

2,345

414,506

400,753

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,818

385

Tax

121,829

177,784

Social security and other taxes

35,061

27,305

VAT

89,662

54,213

Directors' current accounts

-

5,243

Accrued expenses

2,750

2,750

252,120

267,680

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

75

Ordinary A

£1.00

100

75

25

Ordinary B

£1.00

-

25

100

100

8.	ULTIMATE CONTROLLING PARTY

The controlling party is J Street.