Registration number: 9991315

Hari Dent 2015 Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Hari Dent 2015 Limited

Company Information

Director

Mr Asen Tuparev

Registered office

Flat 8 Wilverley Wheatridge Lane Torquay TQ2 6RB

Accountants

Neil Wilson Payroll & Book-Keeping Services Limited 42a Walnut Road Torquay Devon TQ2 6HS

Hari Dent 2015 Limited

(Registration number: 9991315)
Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	1,639	2,185
Current assets
Debtors	6	55,474	39,220
Cash at bank and in hand		34,879	9,922
		90,353	49,142
Creditors: Amounts falling due within one year	7	(41,202)	(31,122)
Net current assets		49,151	18,020
Total assets less current liabilities		50,790	20,205
Provisions for liabilities		(346)	(346)
Net assets		50,444	19,859
Capital and reserves
Called up share capital	8	20	20
Retained earnings		50,424	19,839
Shareholders' funds		50,444	19,859

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 3 June 2025
 

......................................... Mr Asen Tuparev Director

Hari Dent 2015 Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Flat 8 Wilverley
Wheatridge Lane
Torquay
TQ2 6RB

These financial statements were authorised for issue by the director on 3 June 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Hari Dent 2015 Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% Reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	20% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Hari Dent 2015 Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Hari Dent 2015 Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 March 2024	11,000	11,000
At 28 February 2025	11,000	11,000
Amortisation
At 1 March 2024	11,000	11,000
At 28 February 2025	11,000	11,000
Carrying amount
At 28 February 2025	-	-

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 March 2024	4,966	4,966
At 28 February 2025	4,966	4,966
Depreciation
At 1 March 2024	2,781	2,781
Charge for the year	546	546
At 28 February 2025	3,327	3,327
Carrying amount
At 28 February 2025	1,639	1,639
At 29 February 2024	2,185	2,185

6

Debtors

Current	2025 £	2024 £
Trade debtors	16,120	6,869
Other debtors	39,354	32,351
	55,474	39,220

Hari Dent 2015 Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	19,449	10,317
Accruals and deferred income	800	805
Other creditors	20,953	20,000
	41,202	31,122

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	20	20	20	20

9

Dividends

		2025		2024
		£		£
Interim dividend of £1,750.00 (2024 - £2,750.00) per ordinary share		35,000		55,000

10	Related party transactions

Transactions with the director

2025	At 1 March 2024 £	Advances to director £	At 28 February 2025 £
Mr Asen Tuparev
Loan to director	27,351	7,003	34,354

2024	At 1 March 2023 £	Advances to director £	At 29 February 2024 £
Mr Asen Tuparev
Loan to director	21,271	6,080	27,351

Hari Dent 2015 Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	12,570	12,570

Dividends paid to the director

		2025 £		2024 £
Mr Asen Tuparev
Interim dividend paid		35,000		33,000