HARO Investments Limited - Filleted accounts

Registered number

03468699

HARO Investments Limited

Filleted Accounts

30 June 2025

HARO Investments Limited
Registered number:		03468699
Balance Sheet
as at 30 June 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		992,091			993,180

Current assets
Debtors	4	28,360			27,532
Cash at bank and in hand		14,082			33,324
		42,442			60,856

Creditors: amounts falling due within one year	5	(40,307)			(41,092)

Net current assets			2,135			19,764

Total assets less current liabilities			994,226			1,012,944

Creditors: amounts falling due after more than one year	6		(474,965)			(478,000)

Provisions for liabilities			(23,276)			(23,276)


Net assets			495,985			511,668

Capital and reserves
Called up share capital			2			2
Profit and loss account			495,983			511,666

Shareholders' funds			495,985			511,668

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Stephen J Bradley
Director
Approved by the board on 26 September 2025

HARO Investments Limited
Notes to the Accounts
for the year ended 30 June 2025


1	Accounting policies

	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
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	not depreciated
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			0		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 July 2024	987,734		66,605		1,054,339
	At 30 June 2025	987,734		66,605		1,054,339

	Depreciation
	At 1 July 2024	-		61,159		61,159
	Charge for the year	-		1,089		1,089
	At 30 June 2025	-		62,248		62,248

	Net book value
	At 30 June 2025	987,734		4,357		992,091
	At 30 June 2024	987,734		5,446		993,180


4	Debtors			2025		2024
£					£

	DPS			22,968		22,140
	Other debtors			5,392		5,392
				28,360		27,532


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			24,152		23,324
	Loans from Directors			(714)		825
	Taxation and social security costs			6,839		5,326
	Other creditors			10,030		11,617
				40,307		41,092


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			474,965		478,000


7	Loans			2025		2024
£					£
	Creditors include:

	Secured bank loans			478,000		478,000

	The bank loans are secured on the company's investment property.


8	Controlling party

	The directors are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.


9	Other information

	HARO Investments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Woodlands
	1a Leadhall Drive
	Harrogate
	North Yorkshire
	HG2 9NL