Registered number
01863544
Harbourdale Capital Limited
Filleted Accounts
31 January 2025

Harbourdale Capital Limited
Registered number: | 01863544
Balance Sheet
as at 31 January 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 4 |  |  | 2,598 |  |  | 3,056
Investments | 5 |  |  | 105,004 |  |  | 105,004
|  |  |  | 107,602 |  |  | 108,060
Current assets
Debtors | 6 |  | 568,086 |  |  | 5,491
Investments held as current assets | 7 |  | 1,540,741 |  |  | 1,997,048
Cash at bank and in hand |  |  | 350,229 |  |  | 1,114,457
|  |  | 2,459,056 |  |  | 3,116,996
Creditors: amounts falling due within one year | 8 |  | (4,174) |  |  | (7,247)
Net current assets |  |  |  | 2,454,882 |  |  | 3,109,749
Total assets less current liabilities |  |  |  | 2,562,484 |  |  | 3,217,809
Creditors: amounts falling due after more than one year | 9 |  |  | (2,413,869) |  |  | (3,316,827)
Net assets/(liabilities) |  |  |  | 148,615 |  |  | (99,018)
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | 148,613 |  |  | (99,020)
Shareholders' funds |  |  |  | 148,615 |  |  | (99,018)
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.
T A Shelbourn
Director
Approved by the board on 14 October 2025

Harbourdale Capital Limited
Notes to the Accounts
for the year ended 31 January 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 rendering of services. Turnover from the rendering of services is from earned rental income and it is recognised on an accruals basis in accordance with the substance of the relevant agreement.
| 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:
| Fixtures and fittings | 15% - reducing balance
| Investment property
| Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the profit and loss account.
| Investments held as curent assets
| Investments held as current assets are investments in shares of quoted companies and are included at fair value.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| 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.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 3 |  | 3
3 | Taxation
| At 31 January 2025, the company had significant unrelieved tax losses that are available to offset against future taxable trading profits. Given the uncertainty of future taxable profits, no provision has been made for deferred tax asset.
4 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 February 2024 | 4,724
| At 31 January 2025 | 4,724
| Depreciation
| At 1 February 2024 | 1,668
| Charge for the year | 458
| At 31 January 2025 | 2,126
| Net book value
| At 31 January 2025 | 2,598
| At 31 January 2024 | 3,056
5 | Investments
Investments in
subsidiary | Other
undertakings | investments | Total
£ | £ | £
| Fair Value
| At 1 February 2024 | 4 |  | 105,000 |  | 105,004
| At 31 January 2025 | 4 |  | 105,000 |  | 105,004
| Historical cost
| At 1 February 2024 | 4 |  | 147,000
| At 31 January 2025 | 4 |  | 147,000
| The other investment represents a piece of land which was revalued in 2022 by a professional independent valuer. The revaluation has been recognised through the profit and loss account.
6 | Debtors | 2025 |  | 2024
£ | £
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 563,946 |  | -
| Other debtors | 4,140 |  | 5,491
|  |  |  |  |  | 568,086 |  | 5,491
7 | Investments held as current assets | 2025 |  | 2024
£ | £
| Fair value
| Listed investments | 1,540,741 |  | 1,997,048
| Increase/(decrease) in fair value included in the profit and loss account for the financial year
| Listed investments | 59,756 |  | 10,283
| The investments held are equity investments and have been included at their market value as at 31 January 2025.
8 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 597 |  | 562
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | - |  | 4
| Taxation and social security costs | 1,543 |  | 1,779
| Other creditors | 2,034 |  | 4,902
|  |  |  |  |  | 4,174 |  | 7,247
9 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Other creditors | 2,413,869 |  | 3,316,827
10 | Controlling party
| The ultimate controlling party is T A Shelbourn, by virtue of her shareholding.
11 | Other information
| Harbourdale Capital Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Hine House
| 25 Regent Street
| Nottingham
| NG1 5BS

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