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COMPANY REGISTRATION NUMBER: 4215681

Harding Homes (Essex) Limited

Filleted Unaudited Financial Statements

For the Year Ended

31 May 2025

Harding Homes (Essex) Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Harding Homes (Essex) Limited

Year Ended 31st May 2025
As described on the balance sheet, the directors of the company are responsible for the preparation of the financial statements for the year ended 31st May 2025, which comprise the balance sheet and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
PEYTON TYLER MEARS Chartered accountants
Middleborough House 16 Middleborough Colchester Essex CO1 1QT
19 November 2025

Harding Homes (Essex) Limited

Balance Sheet

31 May 2025

| 2025 | 2024
Note | £ | £ | £

Fixed Assets

Investments | 6 |  | 2,496,862 | 1,632,208

Current Assets

Stocks | 755,510 |  | 80,426
Debtors | 7 | 146 |  | 96
Cash at bank and in hand | 27,195 |  | 784,073
| ---------- |  | ----------
| 782,851 |  | 864,595

Creditors: amounts falling due within one year | 8 | 38,401 |  | 7,662
| ---------- |  | ----------
Net Current Assets |  | 744,450 | 856,933
|  | ------------- | -------------
Total Assets Less Current Liabilities |  | 3,241,312 | 2,489,141
|  | ------------- | -------------
Net Assets |  | 3,241,312 | 2,489,141
|  | ------------- | -------------

Harding Homes (Essex) Limited

Balance Sheet (continued)

31 May 2025

| 2025 | 2024
Note | £ | £ | £

Capital and Reserves

Called up share capital |  | 2 | 2
Profit and loss account |  | 3,241,310 | 2,489,139
|  | ------------- | -------------
Shareholders Funds |  | 3,241,312 | 2,489,141
|  | ------------- | -------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
For the year ending 31st May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 18 November 2025 , and are signed on behalf of the board by:

M. Harding | J. Harding
Director | Director

Company registration number: 4215681

Harding Homes (Essex) Limited

Notes to the Financial Statements

Year Ended 31st May 2025
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Middleborough House, 16 Middleborough, Colchester, Essex, CO1 1QT.
2. Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Revenue Recognition
Turnover represents sales or options in land and properties in the year.
Income Tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible Assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures & fittings | - | 20% straight line

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. Employee Numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
The employees are the directors who are not remunerated.
5. Tangible Assets

| Fixtures and fittings | Total
| £ | £
Cost |  |
At 1st June 2024 and 31st May 2025 | 794 | 794
| ---- | ----
Depreciation |  |
At 1st June 2024 and 31st May 2025 | 794 | 794
| ---- | ----
Carrying amount |  |
At 31st May 2025 | – | –
| ---- | ----
At 31st May 2024 | – | –
| ---- | ----

6. Investments

| Shares in group undertakings | Loans to group undertakings | Total
| £ | £ | £
Cost |  |  |
At 1st June 2024 | 50 | 1,632,158 | 1,632,208
Additions | – | 864,654 | 864,654
| ---- | ------------- | -------------
At 31st May 2025 | 50 | 2,496,812 | 2,496,862
| ---- | ------------- | -------------
Impairment |  |  |
At 1st June 2024 and 31st May 2025 | – | – | –
| ---- | ------------- | -------------

Carrying amount |  |  |
At 31st May 2025 | 50 | 2,496,812 | 2,496,862
| ---- | ------------- | -------------
At 31st May 2024 | 50 | 1,632,158 | 1,632,208
| ---- | ------------- | -------------

The company holds more than 20% of the issued share capital of the companies listed below,
Joint venture
Name
Earlswood Holdings (Colchester) Limited - 50%
Aggregate capital and reserves
Name
Earlswood Holdings (Colchester)Limited £545,028
Profit and (loss) for the year
Name
Earlswood Holdings (Colchester) Limited £92,660
7. Debtors

| 2025 | 2024
| £ | £
Other debtors | 146 | 96
| ---- | ----

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 2,798 | 2,955
Corporation tax | 29,618 | –
Social security and other taxes | 588 | 550
Other creditors | 5,397 | 4,157
| --------- | -------
| 38,401 | 7,662
| --------- | -------

9. Directors' Advances, Credits and Guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| M. Harding | ( 87) | 98,389 | ( 99,000) | ( 698)
| J. Harding | ( 70) | 98,370 | ( 99,000) | ( 700)
|  | ---- | ---------- | ---------- | -------
|  | ( 157) | 196,759 | ( 198,000) | ( 1,398)
|  | ---- | ---------- | ---------- | -------

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| M. Harding | 365 | 58,548 | ( 59,000) | ( 87)
| J. Harding | – | 58,930 | ( 59,000) | ( 70)
|  | ---- | ---------- | ---------- | ----
|  | 365 | 117,478 | ( 118,000) | ( 157)
|  | ---- | ---------- | ---------- | ----