HARANS & CO LTD - Accounts

HARANS & CO LTD
Contents Page
For the year ended 31 July 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

HARANS & CO LTD Accountants' Report For the year ended 31 July 2025
Report to the directors on the preparation of the unaudited statutory accounts of HARANS & CO LTD for the year ended 31 July 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HARANS & CO LTD for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of HARANS & CO LTD, as a body, in accordance with the terms of our engagement letter dated 04 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of HARANS & CO LTD and state those matters that we have agreed to state to the Board of Directors of HARANS & CO LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HARANS & CO LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that HARANS & CO LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of HARANS & CO LTD. You consider that HARANS & CO LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of HARANS & CO LTD. 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 31 July 2025. .................................................... Harans & co Chartered certified accountants 324 Stafford road Croydon Surrey CR0 4NH 04 November 2025 1

HARANS & CO LTD
Accountants' Report
For the year ended 31 July 2025

Report to the directors on the preparation of the unaudited statutory accounts of HARANS & CO LTD for the year ended 31 July 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HARANS & CO LTD for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of HARANS & CO LTD, as a body, in accordance with the terms of our engagement letter dated 04 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of HARANS & CO LTD and state those matters that we have agreed to state to the Board of Directors of HARANS & CO LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HARANS & CO LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that HARANS & CO LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of HARANS & CO LTD. You consider that HARANS & CO LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of HARANS & CO LTD. 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
31 July 2025.

....................................................
Harans & co
Chartered certified accountants
324 Stafford road
Croydon
Surrey
CR0 4NH
04 November 2025

1

Registered Number: 06451081 HARANS & CO LTD
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	5,951	6,296
		5,951	6,296
Current assets
Debtors		41,758	49,847
Cash at bank and in hand		11,374	2,792
		53,132	52,639
Creditors: amount falling due within one year		(13,917)	(12,355)
Net current assets		39,215	40,284

Total assets less current liabilities		45,166	46,580
Creditors: amount falling due after more than one year		(3,349)	(7,155)
Net assets		41,817	39,425

Capital and reserves
Called up share capital	5	1	1
Profit and loss account		41,816	39,424
Shareholders' funds		41,817	39,425

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 04 November 2025 and were signed by:

-------------------------------
Mr Subramaniam Sriharan
Director

2

HARANS & CO LTD
Notes to the Abridged Financial Statements
For the year ended 31 July 2025

General Information

HARANS & CO LTD is a private company, limited by shares, registered in , registration number 06451081, registration address 324 Stafford Road, , Croydon, Surrey, CR0 4NH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	15% Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2024 : 2).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 August 2024	30,000	30,000
Additions	-	-
Disposals	-	-
At 31 July 2025	30,000	30,000
Amortisation
At 01 August 2024	30,000	30,000
Charge for year	-	-
On disposals	-	-
At 31 July 2025	30,000	30,000
Net book values
At 31 July 2025	-	-
At 31 July 2024	-	-

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 August 2024	7,001	3,007	15,420	25,428
Additions	-	-	705	705
Disposals	-	-	-	-
At 31 July 2025	7,001	3,007	16,125	26,133
Depreciation
At 01 August 2024	6,394	2,121	10,617	19,132
Charge for year	91	133	826	1,050
On disposals	-	-	-	-
At 31 July 2025	6,485	2,254	11,443	20,182
Net book values
Closing balance as at 31 July 2025	516	753	4,682	5,951
Opening balance as at 01 August 2024	607	886	4,803	6,296

5.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class share of £1.00 each	1		1
	1		1

3

Registered Number: 06451081

HARANS & CO LTD

Abridged Accounts

Period of accounts Start date: 01 August 2024 End date: 31 July 2025