Harrow Heights Ltd


Directors	Mandeep Singh Binning
	Antonis Demetri
	Antonis Theori
	Nicholas Theori


Registered Address	2nd Floor 10-12 Bourlet Close
	London
	W1W 7BR


Place of Business	Olive Tree Centre
	472A Larkshall Road
	Higham's Park
	London
	E4 9HH


Registered Number	12635959 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		6,534,432		6,534,432
			6,534,432		6,534,432
Current assets
Debtors	4,5	83,004		100,301
Cash at bank and on hand		69,360		22,802
		152,364		123,103
Creditors amounts falling due within one year	6	(2,023,436)		(2,089,577)
Net current assets (liabilities)			(1,871,072)		(1,966,474)
Total assets less current liabilities			4,663,360		4,567,958
Creditors amounts falling due after one year	7		(4,666,308)		(4,666,764)
Net assets			(2,948)		(98,806)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(3,048)		(98,906)
Shareholders' funds			(2,948)		(98,806)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 31 July 2025, and are signed on its behalf by:

Mandeep Singh Binning
Director
Registered Company No. 12635959

Harrow Heights Ltd

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover represents the net value of the rent received as per rental agreements.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 June 24	6,534,432	6,534,432
At 31 May 25	6,534,432	6,534,432
Net book value
At 31 May 25	6,534,432	6,534,432
At 31 May 24	6,534,432	6,534,432


	The valuation of the properties has been carried out by the directors of the company and reflects the fair market value at the balance sheet date. The historical cost is £6,534,491.

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	36,395	36,395
Other debtors	18,400	18,400
Prepayments and accrued income	9,909	8,906
Total	64,704	63,701

5.	Debtors: amounts due after one year

	2025	2024
	£	£
Other debtors	18,300	36,600
Total	18,300	36,600

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	14,158	26,448
Other creditors	2,007,117	2,061,089
Accrued liabilities and deferred income	2,161	2,040
Total	2,023,436	2,089,577

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	4,666,308	4,666,764
Total	4,666,308	4,666,764


	The bank and bridging loans are secured against the properties and personal guaranties are given by the directors.