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COMPANY REGISTRATION NUMBER: 15412499

Harman Group Estates Ltd

Unaudited Financial Statements

31 January 2025

Harman Group Estates Ltd

Strategic Report

Year ended 31 January 2025
This report was approved by the board of directors on 2 October 2025 and signed on behalf of the board by:

Mr T M Harman
Director

Registered office:
1 Keepers Cottages Mallions Lane
Staplefield
Haywards Heath
RH17 6AT

Harman Group Estates Ltd

Directors' Report

Year ended 31 January 2025
The directors present their report and the unaudited financial statements of the company for the year ended 31 January 2025 .
Directors
The directors who served the company during the year were as follows:

Mr T M Harman |
Mrs S M Harman |

Dividends
The directors do not recommend the payment of a dividend.
This report was approved by the board of directors on 2 October 2025 and signed on behalf of the board by:

Mr T M Harman
Director

Registered office:
1 Keepers Cottages Mallions Lane
Staplefield
Haywards Heath
RH17 6AT

Harman Group Estates Ltd

Statement of Income and Retained Earnings

Year ended 31 January 2025

| 2025
Note | £
Turnover | 4 | 40,647

Cost of sales | 14,141
| --------
Gross profit | 26,506

Administrative expenses | 64,955
| --------
Operating loss | ( 38,449)

| --------
Loss before taxation | ( 38,449)

Tax on loss | –
| --------
Loss for the financial year and total comprehensive income | ( 38,449)
| --------

All the activities of the company are from continuing operations.

Harman Group Estates Ltd

Statement of Financial Position

31 January 2025

| 2025
Note | £

Current assets

Cash at bank and in hand | 11,508

Creditors: amounts falling due within one year | 5 | 49,957
| --------
Net current liabilities | 38,449
| --------
Total assets less current liabilities | ( 38,449)
| --------
Net liabilities | ( 38,449)
| --------

Capital and reserves

Profit and loss account | ( 38,449)
| --------
Shareholders deficit | ( 38,449)
| --------

For the year ending 31 January 2025 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 year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of directors and authorised for issue on 2 October 2025 , and are signed on behalf of the board by:

Mr T M Harman
Director

Company registration number: 15412499

Harman Group Estates Ltd

Notes to the Financial Statements

Year ended 31 January 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Keepers Cottages Mallions Lane, Staplefield, Haywards Heath, RH17 6AT.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Turnover
The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.
5. Creditors: amounts falling due within one year

| 2025
| £
Accruals and deferred income | 750
Director loan accounts | 49,207
| --------
| 49,957
| --------