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Registered number: 06319428
Harm-Ed Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
David H Evans Ltd
Harm-Ed Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Harm-Ed Ltd
Statement of Financial Position
As At 31 March 2025
Statement of Financial Position
Registered number: 06319428

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 426 |  | 568
|  |  | 426 |  | 568
CURRENT ASSETS
Debtors | 6 | 892 |  | 2,307 |
Cash at bank and in hand |  | 26,707 |  | 30,702 |
|  | 27,599 |  | 33,009 |
Creditors: Amounts Falling Due Within One Year | 7 | (9,803 ) |  | (8,055 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 17,796 |  | 24,954
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 18,222 |  | 25,522
NET ASSETS |  |  | 18,222 |  | 25,522
Income Statement |  |  | 18,222 |  | 25,522
MEMBERS' FUNDS |  |  | 18,222 |  | 25,522

Page 1
Page 2
Harm-Ed Ltd
Statement of Financial Position (continued)
As At 31 March 2025
For the year ending 31 March 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 her 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 Income Statement.
On behalf of the board

Miss Teresa Shaw Director
19/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Harm-Ed Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Harm-Ed Ltd is a private company, limited by guarantee without share capital, incorporated in England & Wales, registered number 06319428 . The registered office is 25 Coronation Road, Brierfield, Nelson, Lancashire, BB9 5BS.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs. It is amortised to income statement over its estimated economic life of 5 years.
2.4. 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:

Computer Equipment | 25% reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Harm-Ed Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 April 2024 | 2,000
As at 31 March 2025 | 2,000
Amortisation
As at 1 April 2024 | 2,000
As at 31 March 2025 | 2,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | 2,643
As at 31 March 2025 | 2,643
Depreciation
As at 1 April 2024 | 2,075
Provided during the period | 142
As at 31 March 2025 | 2,217
Net Book Value
As at 31 March 2025 | 426
As at 1 April 2024 | 568

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 700 |  | 2,115
Other taxes and social security | 192 |  | 192
| 892 |  | 2,307

Page 4
Page 5
Harm-Ed Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 312 |  | 312
Net wages | 602 |  | 602
Accruals and deferred income | 984 |  | 984
Director's loan account | 7,905 |  | 6,157
| 9,803 |  | 8,055

8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 5