REGISTERED NUMBER: 11382345 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JANUARY 2025

FOR

CHRIS HARMANDA FAMILY LTD

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs E David

Miss E Harmanda

Mrs L Harmanda Poulloura

REGISTERED OFFICE:

13 Station Parade

Cockfosters Road

Barnet

Hertfordshire

EN4 0DL

REGISTERED NUMBER:

11382345 (England and Wales)

ACCOUNTANTS:

Michael Filiou Ltd

Chartered Certified Accountants

www.michaelfiliou.com

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

FIXED ASSETS

Investment property

4

1,629,750

1,629,750

CURRENT ASSETS

Debtors

9,600

9,600

Cash at bank

15,706

10,976

25,306

20,576

CREDITORS

Amounts falling due within one year

320,338

305,861

NET CURRENT LIABILITIES

(295,032

)

(285,285

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,334,718

1,344,465

CREDITORS

Amounts falling due after more than one year

5

1,244,945

1,269,545

NET ASSETS

89,773

74,920

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

89,673

74,820

SHAREHOLDERS' FUNDS

89,773

74,920

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 January 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 30 January 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 September 2025 and were signed on its behalf by:

Mrs E David - Director

Mrs L Harmanda Poulloura - Director

Miss E Harmanda - Director

1.	STATUTORY INFORMATION

Chris Harmanda Family 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents the value of rental income chargeable in respect of the company's investment properties. Turnover is recognised evenly over the period of the rental agreement.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 3 (2024 - 3 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 31 January 2024

and 30 January 2025

1,629,750

NET BOOK VALUE

At 30 January 2025

1,629,750

At 30 January 2024

1,629,750

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more than five

years

-

514,070

-

514,070

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

602,000

-

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	RELATED PARTY DISCLOSURES

Potty Pancakes Ltd

A company in which Miss E Harmanda is a director and shareholder and Ms L Poulloura is a shareholder.

During the period the company received from Potty Pancakes Ltd market value rent of £80,000 (2024 - £62,000) per annum in respect of the premises at 2 Barnet Road, Potters Bar, Herts. EN6 2QS.

As at the balance sheet date, the company owed Potty Pancakes Ltd £172,555 (2024- £172,555). This is an interest free loan and repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

There is no single ultimate controlling party of the company.