Company registration number 11884991 (England and Wales)
Harper Property Investments Limited
Unaudited financial statements
For the year ended 31 March 2025
Harper Property Investments Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
Harper Property Investments Limited
Balance sheet
As at 31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,023
1,278
Investment property
4
2,100,000
2,100,000
2,101,023
2,101,278
Current assets
Debtors
5
29,313
25,922
Cash at bank and in hand
25,529
17,873
54,842
43,795
Creditors: amounts falling due within one year
6
(1,030,438)
(986,544)
Net current liabilities
(975,596)
(942,749)
Total assets less current liabilities
1,125,427
1,158,529
Creditors: amounts falling due after more than one year
7
(760,666)
(810,053)
Provisions for liabilities
(95,947)
(95,947)
Net assets
268,814
252,529
Capital and reserves
Called up share capital
8
1
1
Non-distributable profits reserve
9
287,840
287,840
Distributable profit and loss reserves
(19,027)
(35,312)
Total equity
268,814
252,529
Harper Property Investments Limited
Balance sheet (continued)
As at 31 March 2025
- 2 -

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 October 2025
Mr J Harper
Director
Company registration number 11884991 (England and Wales)
Harper Property Investments Limited
Notes to the financial statements
For the year ended 31 March 2025
- 3 -
1
Accounting policies
Company information

Harper Property Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 17 Alvaston Business Park, Middlewich Road, Nantwich, Cheshire, United Kingdom, CW5 6PF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

The company meets its day to day working capital requirements through funding by entities controlled by the director, and for this reason the director has prepared the accounts on the going concern basis. true

1.3
Turnover

Turnover represents amounts receivable for rent and services provided in accordance with the company's ordinary activities.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
Over 10 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

Harper Property Investments Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
Harper Property Investments Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 and 31 March 2025
2,550
Depreciation and impairment
At 1 April 2024
1,272
Depreciation charged in the year
255
At 31 March 2025
1,527
Carrying amount
At 31 March 2025
1,023
At 31 March 2024
1,278
4
Investment property
2025
£
Fair value
At 1 April 2024 and 31 March 2025
2,100,000

The fair value of investment property was measured by the director as at 31 March 2025 on an open market basis.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
13,205
16,409
Other debtors
16,108
9,513
29,313
25,922
Harper Property Investments Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
46,950
43,623
Other borrowings
943,265
904,166
Trade creditors
15,060
3,992
Taxation and social security
591
5,247
Accruals and deferred income
24,572
29,516
1,030,438
986,544
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
760,666
810,053
Creditors which fall due after five years are payable as follows:
Payable by instalments
417,153
450,239

The bank loans are secured on the company's investment properties.

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
1
1
1
1
9
Non-distributable profits reserve
2025
2024
£
£
At the beginning of the year
287,840
174,040
Non distributable profits in the year
-
113,800
At the end of the year
287,840
287,840
Harper Property Investments Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 7 -
10
Related party transactions

Included in other debtors is an amount due from Betley Village Shop Limited, a company controlled by the director, of £3,064 (2024 £3,064). No interest is charged on the outstanding balance.

Creditors include an amount due to Premier Placement Services Limited, a company controlled by the director, of £943,265 (2024 £904,166). No interest is charged on the outstanding balance.

Premier Placement Services Limited have provided a guarantee for the bank loans taken out by the company.

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