SE Harmer Limited SC799062 false 2024-02-14 2025-02-28 2025-02-28 The principal activity of the company is property letting Digita Accounts Production Advanced 6.30.9574.0 true true SC799062 2024-02-14 2025-02-28 SC799062 2025-02-28 SC799062 bus:Director1 2025-02-28 SC799062 bus:Director2 2025-02-28 SC799062 bus:OrdinaryShareClass1 bus:CumulativeShares 2025-02-28 SC799062 core:ShareCapital 2025-02-28 SC799062 bus:SmallEntities 2024-02-14 2025-02-28 SC799062 bus:AuditExemptWithAccountantsReport 2024-02-14 2025-02-28 SC799062 bus:FullAccounts 2024-02-14 2025-02-28 SC799062 bus:SmallCompaniesRegimeForAccounts 2024-02-14 2025-02-28 SC799062 bus:RegisteredOffice 2024-02-14 2025-02-28 SC799062 bus:Director1 2024-02-14 2025-02-28 SC799062 bus:Director2 2024-02-14 2025-02-28 SC799062 bus:OrdinaryShareClass1 bus:CumulativeShares 2024-02-14 2025-02-28 SC799062 bus:PrivateLimitedCompanyLtd 2024-02-14 2025-02-28 SC799062 bus:Agent1 2024-02-14 2025-02-28 SC799062 core:ShareCapital 2024-02-14 2025-02-28 SC799062 countries:Scotland 2024-02-14 2025-02-28 iso4217:GBP xbrli:pure xbrli:shares

Registration number: SC799062

SE Harmer Limited
Annual Report and Unaudited Financial Statements
for the Period from 14 February 2024 to 28 February 2025

SE Harmer Limited

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Balance Sheet | 6
Statement of Changes in Equity | 7
Notes to the Unaudited Financial Statements | 8 to 9
Detailed Profit and Loss Account | 10

SE Harmer Limited

Company Information

Directors | Mrs Emma Harmer Mr David Harmer

Registered office | 1 Hogalee Scalloway Shetland ZE1 0UU

Accountants | Clyde Business Services 159 King Street Glasgow Lanarkshire G73 1BZ

SE Harmer Limited

Directors' Report for the Period from 14 February 2024 to 28 February 2025

The directors present their report and the financial statements for the period from 14 February 2024 to 28 February 2025.

Incorporation

The company was incorporated on 14 February 2024.

Directors of the company

The directors who held office during the period were as follows:

Mrs Emma Harmer (appointed 14 February 2024)

Mr David Harmer (appointed 14 February 2024)

Principal activity

The principal activity of the company is property letting

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 1 October 2025 and signed on its behalf by:

......................................... Mrs Emma Harmer Director

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
SE Harmer Limited
for the Period Ended 28 February 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SE Harmer Limited for the period ended 28 February 2025 as set out on pages 4 to 9 from the company's accounting records and from information and explanations you have given us.

It is your duty to ensure that SE Harmer Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and results of SE Harmer Limited. You consider that SE Harmer Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of SE Harmer Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Clyde Business Services
159 King Street
Glasgow
Lanarkshire
G73 1BZ

1 October 2025

SE Harmer Limited

Profit and Loss Account for the Period from 14 February 2024 to 28 February 2025

| Note | 2025 £
Turnover |  | -
Gross profit/(loss) |  | -
Operating profit/(loss) |  | -
Profit/(loss) before tax |  | -
Profit/(loss) for the financial period |  | -

The above results were derived from continuing operations.

The company has no recognised gains or losses for the period other than the results above.

SE Harmer Limited

Statement of Comprehensive Income for the Period from 14 February 2024 to 28 February 2025

| 2025 £
Profit/(loss) for the period | -
Total comprehensive income for the period | -

SE Harmer Limited

(Registration number: SC799062)
Balance Sheet as at 28 February 2025

| Note | 2025 £
Current assets |  |
Cash at bank and in hand |  | 2
Capital and reserves |  |
Called up share capital | 4 | 2
Shareholders' funds |  | 2

For the financial period ending 28 February 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 accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 1 October 2025 and signed on its behalf by:

......................................... Mrs Emma Harmer Director

SE Harmer Limited

Statement of Changes in Equity for the Period from 14 February 2024 to 28 February 2025

| Share capital £ | Total £
New share capital subscribed | 2 | 2
At 28 February 2025 | 2 | 2

SE Harmer Limited

Notes to the Unaudited Financial Statements for the Period from 14 February 2024 to 28 February 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
1 Hogalee
Scalloway
Shetland
ZE1 0UU

These financial statements were authorised for issue by the Board on 1 October 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.

Going concern

The financial statements have been prepared on a going concern basis.

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.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

4 | Share capital

Allotted, called up and fully paid shares

SE Harmer Limited

Notes to the Unaudited Financial Statements for the Period from 14 February 2024 to 28 February 2025

| 2025
| No. | £
Ordinary of £1 each | 2 | 2

SE Harmer Limited

Detailed Profit and Loss Account for the Period from 14 February 2024 to 28 February 2025

| 14 February 2024 to 28 February 2025 £
turnover (analysed below) | -
Operating profit/(loss) | -
Profit/(loss) before tax | -