HARRIS BLAKE PROPERTIES LIMITED


Directors	WATSON, Adam Jon
	WATSON, Faye Louise
	WHITTAKER, Elaine, Mrs.


Registered Address	1 The Orchards
	Rastrick
	Brighouse
	HD6 3NZ


Registered Number	12486926 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		529,233		346,990
			529,233		346,990
Current assets
Debtors	4	30,638		50,450
Cash at bank and on hand		625		7,556
		31,263		58,006
Creditors amounts falling due within one year	5	(404,297)		(258,794)
Net current assets (liabilities)			(373,034)		(200,788)
Total assets less current liabilities			156,199		146,202
Net assets			156,199		146,202
Capital and reserves
Called up share capital			100		100
Profit and loss account			156,099		146,102
Shareholders' funds			156,199		146,202

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 September 2025, and are signed on its behalf by:

WHITTAKER, Elaine, Mrs.
Director
Registered Company No. 12486926

HARRIS BLAKE PROPERTIES LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current 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 balance sheet date.

Current 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 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.

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.

	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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Investment property
	Fair value at the balance sheet date is represented by: valuation in 2025: £529,233.


		£
	Fair value at 01 April 24	346,990
	Additions	182,243
	At 31 March 25	529,233

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	30,638	50,450
Total	30,638	50,450

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	2,345	6,879
Other creditors	401,952	251,915
Total	404,297	258,794

6.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the director of £400,736 (2024: £250,730). The loans were interest free, with no fixed date for repayment.