Company registration number 08911290 (England and Wales)
Harlequin (Hooton) Limited
Unaudited financial statements
For the year ended 28 February 2025
Harlequin (Hooton) Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 3
Harlequin (Hooton) Limited
Balance sheet
As at 28 February 2025
28 February 2025
- 1 -
28 February 2025
29 February 2024
Notes
£
£
£
£
Current assets
Stocks
229,321
229,321
Debtors
3
4,212
2,301
Cash at bank and in hand
51
7,296
233,584
238,918
Creditors: amounts falling due within one year
4
(246,865)
(250,996)
Net current liabilities
(13,281)
(12,078)
Capital and reserves
Called up share capital
5
2
2
Profit and loss reserves
(13,283)
(12,080)
Total equity
(13,281)
(12,078)

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved and signed by the director and authorised for issue on 22 August 2025
Mr S Chantler
Director
Company registration number 08911290 (England and Wales)
Harlequin (Hooton) Limited
Notes to the financial statements
For the year ended 28 February 2025
- 2 -
1
Accounting policies
Company information

Harlequin (Hooton) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 17 Alvaston Business Park, Middlewich Road, Nantwich, Cheshire, CW5 6PF. The business address is 4th Floor, Steam Mill Business Centre, Steam Mill Street, Chester CH3 5AN.

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 a mounts in these financial statements are rounded to the nearest £.

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

1.2
Turnover

Turnover represents grazing rental income received from land held as trading stock awaiting sale.

1.3
Stocks

Stock is valued at the lower of cost and net realisable value.

1.4
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.

1.5
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Employees

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

2025
2024
Number
Number
Total
0
0
Harlequin (Hooton) Limited
Notes to the financial statements (continued)
For the year ended 28 February 2025
- 3 -
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
1,750
Other debtors
672
551
672
2,301
2025
2024
Amounts falling due after more than one year:
£
£
Deferred tax asset
3,540
-
0
Total debtors
4,212
2,301
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
327
-
0
Other creditors
246,538
250,996
246,865
250,996
5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and not fully paid
Ordinary shares of £1 each
2
2
2
2
6
Related party transactions

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due to related parties
£
£
Shareholders
122,719
-
Entities controlled by the shareholders
-
250,033
Key management personnel
122,719
-
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