Company No: 02999348 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	L A Harrington
	W R Harrington

SECRETARY

W R Harrington

REGISTERED OFFICE	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB
	Beaconsfield
	United Kingdom

COMPANY NUMBER

02999348 (England and Wales)

ACCOUNTANT	S&W Partners (Thames Valley) Limited
	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB

	Note	31.12.2024		30.06.2023
		£		£
Current assets
Debtors	3	61,941		1,940
Cash at bank and in hand		241		101
		62,182		2,041
Creditors: amounts falling due within one year	4	( 81,846)		( 21,916)
Net current liabilities		(19,664)		(19,875)
Total assets less current liabilities		(19,664)		(19,875)
Net liabilities		( 19,664)		( 19,875)
Capital and reserves
Called-up share capital	5	100		100
Share premium account		100		100
Profit and loss account		( 19,864 )		( 20,075 )
Total shareholders' deficit		( 19,664)		( 19,875)

For the financial period ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Harringtons Commercial Property Consultants Limited (registered number: 02999348) were approved and authorised for issue by the Board of Directors on 18 June 2025. They were signed on its behalf by:

W R Harrington Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Harringtons Commercial Property Consultants Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Wycombe End, Beaconsfield, Buckinghamshire, HP9 1NB, Beaconsfield, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Harringtons Commercial Property Consultants Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

During the year, the directors have decided to change the financial year end to 31 December from 30 June and accordingly, the financial statements are prepared for the eighteen-month period from 1 July 2023 to 31 December 2024. Therefore, the comparative figures presented in the financial statements are not entirely comparable as they represent the twelve-month period.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Turnover arises from the provision of commercial property consultancy services and is recognised proportionally over the performance of the service contract, by reference to the stage of completion of the transaction at the end of the reporting period.

Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	Period from 01.07.2023 to 31.12.2024		Year ended 30.06.2023
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	2		2

3. Debtors

	31.12.2024		30.06.2023
	£		£
Other debtors	61,941		1,940

4. Creditors: amounts falling due within one year

	31.12.2024		30.06.2023
	£		£
Bank overdrafts	859		518
Trade creditors	703		3,331
Taxation and social security	1,062		11,024
Other creditors	79,222		7,043
	81,846		21,916

5. Called-up share capital

	31.12.2024		30.06.2023
	£		£
Allotted, called-up and fully-paid
100 'A' Ordinary shares of £ 0 each (30.06.2023: 100 shares of £ 1.00 each)	100		100

6. Related party transactions

At the balance sheet date, the company was owed £60,978 (2023 - £1,602) by the director. Interest was charged on the outstanding balance at 2.25%, totalling £1,265 (2023: Nil)