REGISTERED NUMBER: 10972718 (England and Wales)

HARCOURT DEVELOPMENTS (LINCS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

5

DIRECTOR:

Mrs T A R Shippey

REGISTERED OFFICE:

3 Castlegate

Grantham

Lincolnshire

NG31 6SF

REGISTERED NUMBER:

10972718 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

3 Castlegate

Grantham

Lincolnshire

NG31 6SF

FIXED ASSETS

Tangible assets

4

1,928

2,439

CURRENT ASSETS

Debtors

5

144,725

152,795

Cash at bank

4,594

1,736

149,319

154,531

CREDITORS

Amounts falling due within one year

6

20,261

35,800

NET CURRENT ASSETS

129,058

118,731

TOTAL ASSETS LESS CURRENT LIABILITIES

130,986

121,170

CREDITORS

Amounts falling due after more than one year

7

(23,576

)

(28,112

)

PROVISIONS FOR LIABILITIES

(483

)

(610

)

NET ASSETS

106,927

92,448

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

106,827

92,348

SHAREHOLDERS' FUNDS

106,927

92,448

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 November 2025 and were signed by:

Mrs T A R Shippey - Director

1.	STATUTORY INFORMATION

Harcourt Developments (Lincs) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents the fair value of consultancy and management services undertaken in the year and is recognised in the period in which the service is complete.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance

Tangible fixed assets are held at cost less accumulated depreciation.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

6,102

DEPRECIATION

At 1 April 2024

3,663

Charge for year

511

At 31 March 2025

4,174

NET BOOK VALUE

At 31 March 2025

1,928

At 31 March 2024

2,439

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,398

5,795

Other debtors

125,913

146,863

Prepayments and accrued income

13,414

137

144,725

152,795

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,584

4,472

Trade creditors

5,820

4,203

Taxation

3,658

14,701

VAT

134

2,395

Other creditors

-

5,000

Directors' current accounts

3,350

3,029

Accruals and deferred income

2,715

2,000

20,261

35,800

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

4,702

4,584

Bank loans - 2-5 years

15,532

14,801

Bank loans more 5 yr by instal

3,342

8,727

23,576

28,112

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

3,342

8,727

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary 1p

0.01

-

1

9.	RELATED PARTY DISCLOSURES

Included within other debtors is £125,913 (2024 - £144,471) which is owed from connected companies which share the same director.

Included within other creditors is £nil (2024 - £5,000) which is owed to connected companies which share the same director.