HARWOOD HOUSE LIMITED


Directors	M C FITCH
	M FORSYTH


Company Secretary	EAGLE'S HEAD LIMITED


Registered Address	Harwood House, Spring Lane
	Cookham Dean
	Berkshire
	SL6 6PW


Registered Number	03314230 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		344,215		371,886
			344,215		371,886
Current assets
Debtors		135,777		106,596
Cash at bank and on hand		558,447		551,945
		694,224		658,541
Creditors amounts falling due within one year	4	(452,847)		(462,917)
Net current assets (liabilities)			241,377		195,624
Total assets less current liabilities			585,592		567,510
Provisions for liabilities	5		(51,011)		(59,631)
Net assets			534,581		507,879
Capital and reserves
Called up share capital			2		2
Profit and loss account			534,579		507,877
Shareholders' funds			534,581		507,879

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 20 October 2025, and are signed on its behalf by:

M C FITCH
Director
Registered Company No. 03314230

HARWOOD HOUSE LIMITED

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	Harwood House Limited is a private company limited by shares and is incorporated in England and registered under Company Registration number 03314230. The company's registered office is situated at Spring Lane, Cookham Dean, Berkshire, SL6 6PW.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

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

	Turnover policy
	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.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation


		Straight line (years)
	Plant and machinery	6.67
	Fixtures and fittings	6.67
	Vehicles	5
	Office Equipment	6.67

2.	Average number of employees


		2025		2024
	Average number of employees during the year	29		29

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£	£
Cost or valuation
At 01 August 24	121,403	569,798	16,495	350,825	1,058,521
Additions	19,129	-	-	44,788	63,917
At 31 July 25	140,532	569,798	16,495	395,613	1,122,438
Depreciation and impairment
At 01 August 24	64,203	369,724	16,495	236,213	686,635
Charge for year	9,870	56,980	-	24,738	91,588
At 31 July 25	74,073	426,704	16,495	260,951	778,223
Net book value
At 31 July 25	66,459	143,094	-	134,662	344,215
At 31 July 24	57,200	200,074	-	114,612	371,886

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	18,816	17,589
Amounts owed to related parties	-	74,737
Taxation and social security	28,270	29,588
Other creditors	363,567	318,743
Accrued liabilities and deferred income	42,194	22,260
Total	452,847	462,917


	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.

5.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	51,011	59,631
Total	51,011	59,631

6.	Pension commitments
	The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £2,719 (2024 - £2,693) were due to the fund. They are included in other creditors.

7.	Other commitments
	At 31st July 2025 the company had future minimum lease payments under non-cancellable operating leases amounting to £4,373,040 (2024: £4,852,381).

8.	Related party transactions
	The parent company is Peterock Limited, a company registered in England. Rental payments, management consultancy expenses and nursing care services with related parties were undertaken in the normal course of business. During the year sales amounting to £6,057 (2024: £10,457) and purchases amounting to £1,323,901 (2024: £1,317,054) were made by the company. At the balance sheet date the company owed £13,145 (2024: £86,401) to related parties.

Related party transactions

The parent company is Peterock Limited, a company registered in England.

Rental payments, management consultancy expenses and nursing care services with related parties were undertaken in the normal course of business.

During the year sales amounting to £6,057 (2024: £10,457) and purchases amounting to £1,323,901 (2024: £1,317,054) were made by the company.

At the balance sheet date the company owed £13,145 (2024: £86,401) to related parties.

9.	Controlling party
	The ultimate controlling party is M C Fitch by virtue of his shareholdings in Peterock Limited.