Harpetzoon Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12386251

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		47,077		55,277

			47,077		55,277
CURRENT ASSETS
Stocks	5	5,600		5,555
Cash at bank and in hand		1,771		2,398

		7,371		7,953
Creditors: Amounts Falling Due Within One Year	6	(38,248 )		(36,521 )

NET CURRENT ASSETS (LIABILITIES)			(30,877 )		(28,568 )

TOTAL ASSETS LESS CURRENT LIABILITIES			16,200		26,709

Creditors: Amounts Falling Due After More Than One Year	7		(24,975 )		(36,787 )

NET LIABILITIES			(8,775 )		(10,078 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(8,875 )		(10,178 )

SHAREHOLDERS' FUNDS			(8,775)		(10,078)

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Harpetzoon Ltd

Balance Sheet (continued)

As At 31 January 2025

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Timothy Van Tromp

Director

28/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Harpetzoon Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12386251 . The registered office is 619A Ecclesall Road, Sheffield, S11 8PT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10 Years straight-line
Plant & Machinery	15% Reducing balance
Fixtures & Fittings	15% Reducing balance
Computer Equipment	25% Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2024	64,331	2,209	16,793	386	83,719

As at 31 January 2025	64,331	2,209	16,793	386	83,719

Depreciation
As at 1 February 2024	20,752	964	6,462	264	28,442
Provided during the period	6,433	187	1,550	30	8,200

As at 31 January 2025	27,185	1,151	8,012	294	36,642

...CONTINUED

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Harpetzoon Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

Net Book Value
As at 31 January 2025	37,146	1,058	8,781	92	47,077

As at 1 February 2024	43,579	1,245	10,331	122	55,277

5. Stocks

	2025	2024
	£	£
Materials	5,600	5,555

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,881	2,225
Bank loans and overdrafts	6,309	6,201
Other taxes and social security	160	116
VAT	6,782	3,210
Other loans	6,179	5,879
Accruals and deferred income	635	605
Director's loan account	14,302	18,285

	38,248	36,521

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	22,414	28,510
Other loans > 1 year	2,561	8,277

	24,975	36,787

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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