2024-04-01 2025-03-31 false Capium Accounts Production 1.1 06527822 2024-04-01 2025-03-31 06527822 bus:AbridgedAccounts 2024-04-01 2025-03-31 06527822 bus:FRS102 2024-04-01 2025-03-31 06527822 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 06527822 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06527822 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06527822 2024-04-01 2025-03-31 06527822 2025-03-31 06527822 bus:RegisteredOffice 2024-04-01 2025-03-31 06527822 core:WithinOneYear 2025-03-31 06527822 core:AfterOneYear 2025-03-31 06527822 1 2024-04-01 2025-03-31 06527822 bus:Director1 2024-04-01 2025-03-31 06527822 bus:Director1 2025-03-31 06527822 bus:Director1 2023-04-01 2024-03-31 06527822 2023-04-01 06527822 bus:CompanySecretary1 2024-04-01 2025-03-31 06527822 bus:LeadAgentIfApplicable 2024-04-01 2025-03-31 06527822 2023-04-01 2024-03-31 06527822 2024-03-31 06527822 core:WithinOneYear 2024-03-31 06527822 core:AfterOneYear 2024-03-31 06527822 bus:EntityAccountantsOrAuditors 2023-04-01 2024-03-31 06527822 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 06527822 bus:OrdinaryShareClass1 2025-03-31 06527822 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 06527822 bus:OrdinaryShareClass1 2024-03-31 06527822 core:PlantMachinery 2024-04-01 2025-03-31 06527822 core:PlantMachinery 2025-03-31 06527822 core:PlantMachinery 2024-03-31 06527822 core:MotorCars 2024-04-01 2025-03-31 06527822 core:MotorCars 2025-03-31 06527822 core:MotorCars 2024-03-31 06527822 core:FurnitureFittings 2024-04-01 2025-03-31 06527822 core:FurnitureFittings 2025-03-31 06527822 core:FurnitureFittings 2024-03-31 06527822 core:ComputerEquipment 2024-04-01 2025-03-31 06527822 core:ComputerEquipment 2025-03-31 06527822 core:ComputerEquipment 2024-03-31 06527822 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-03-31 06527822 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-03-31 06527822 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 06527822 core:CostValuation core:Non-currentFinancialInstruments 2024-03-31 06527822 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-03-31 06527822 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-03-31 06527822 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-03-31 06527822 core:Non-currentFinancialInstruments 2025-03-31 06527822 core:Non-currentFinancialInstruments 2024-03-31 06527822 core:ShareCapital 2025-03-31 06527822 core:ShareCapital 2024-03-31 06527822 core:CapitalRedemptionReserve 2025-03-31 06527822 core:CapitalRedemptionReserve 2024-03-31 06527822 core:RetainedEarningsAccumulatedLosses 2025-03-31 06527822 core:RetainedEarningsAccumulatedLosses 2024-03-31 06527822 dpl:Item1 2024-04-01 06527822 dpl:Item1 2025-03-31 06527822 dpl:Item1 2023-04-01 06527822 dpl:Item1 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 06527822
England and Wales
Abridged Accounts
for the year ended 31 March 2025
for
HARMAN ELECTRICAL LIMITED

Harman Electrical Limited Contents Page For the year ended 31 March 2025
Statement of financial position | 1
Notes to the financial statements | 2

Registered Number: 06527822 Harman Electrical Limited Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 60,833 |  | 76,374
|  | 60,833 |  | 76,374
Current assets |  |  |
Stocks |  | 8,000 |  | 8,000
Debtors |  | 52,836 |  | 45,361
Cash at bank and in hand |  | 43,762 |  | 41,308
|  | 104,598 |  | 94,669
Creditors: amount falling due within one year |  | (117,673) |  | (54,485)
Net current assets |  | (13,075) |  | 40,184
Total assets less current liabilities |  | 47,758 |  | 116,558
Creditors: amount falling due after more than one year |  | (12,961) |  | (65,882)
Provisions for liabilities |  | - |  | (14,511)
Net assets |  | 34,797 |  | 36,165
Capital and reserves |  |  |
Called up share capital | 4 | 1 |  | 1
Capital Redemption Reserve |  | 1 |  | 1
Profit and loss account |  | 34,795 |  | 36,163
Shareholders' funds |  | 34,797 |  | 36,165
For the year ended 31 March 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 02 October 2025 and were signed by:
------------------------------- James Harman Director
1

Harman Electrical Limited Notes to the Abridged Financial Statements For the year ended 31 March 2025
General Information Harman Electrical Limited is a private company, limited by shares, registered in England and Wales, registration number 06527822, registration address Suite E6, Gemini House, Hargreaves Road, Swindon, SN25 5AZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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 Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 20% Reducing Balance
Computer Equipment | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 5).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 April 2024 | - |  | 124,802 |  | 1,581 |  | 4,577 |  | 130,960
Additions | 208 |  | 4,482 |  | - |  | - |  | 4,690
Disposals | - |  | - |  | - |  | - |  | -
At 31 March 2025 | 208 |  | 129,284 |  | 1,581 |  | 4,577 |  | 135,650
Depreciation
At 01 April 2024 | - |  | 50,884 |  | 880 |  | 2,822 |  | 54,586
Charge for year | 52 |  | 19,600 |  | 140 |  | 439 |  | 20,231
On disposals | - |  | - |  | - |  | - |  | -
At 31 March 2025 | 52 |  | 70,484 |  | 1,020 |  | 3,261 |  | 74,817
Net book values
Closing balance as at 31 March 2025 | 156 |  | 58,800 |  | 561 |  | 1,316 |  | 60,833
Opening balance as at 01 April 2024 | - |  | 73,918 |  | 701 |  | 1,755 |  | 76,374
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Ordinary share of £1.00 each | 1 |  | 1
| 1 |  | 1
2