Harran Pendoylan Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09031037

Harran Pendoylan Limited

Filleted Unaudited Financial Statements

For the period ended

31 March 2025

Harran Pendoylan Limited

Financial Statements

Period from 1 September 2024 to 31 March 2025

Contents	Page

Report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

Harran Pendoylan Limited

Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Harran Pendoylan Limited

Period from 1 September 2024 to 31 March 2025

Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Harran Pendoylan Limited 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.

CLAY SHAW THOMAS LTD

2 Oldfield Road Bocam Park Bridgend CF35 5LJ

23 December 2025

Harran Pendoylan Limited

Statement of Financial Position

31 March 2025

	31 Mar 25		31 Aug 24
Note	£	£	£

Fixed assets

Investments	4		1,817,422	1,948,151

Current assets

Debtors	5	121,302	436,037
Cash at bank and in hand		61,697	140,708
		---------	---------
		182,999	576,745

Creditors: amounts falling due within one year	6	7,156		5,019
		---------		---------
Net current assets			175,843	571,726
			------------	------------
Total assets less current liabilities			1,993,265	2,519,877

Provisions

Taxation including deferred tax	36,478	37,128
	------------	------------
Net assets	1,956,787	2,482,749
	------------	------------

Capital and reserves

Called up share capital	100	100
Profit and loss account	1,956,687	2,482,649
	------------	------------
Shareholders funds	1,956,787	2,482,749
	------------	------------

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 period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

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

Harran Pendoylan Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 23 December 2025 , and are signed on behalf of the board by:

Mrs S Alford
Director

Company registration number: 09031037

Harran Pendoylan Limited

Notes to the Financial Statements

Period from 1 September 2024 to 31 March 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 2 Oldfield Road, Bocam Park, Bridgend, CF35 5LJ.

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, as modified by the revaluation of investments measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

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.

Investments

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

4. Investments

	Listed investments
	£
Cost
At 1 September 2024	1,948,151
Additions	152,183
Disposals	( 280,251)
Revaluations	( 2,661)
	------------
At 31 March 2025	1,817,422
	------------
Impairment
At 1 September 2024 and 31 March 2025	–
	------------

Carrying amount
At 31 March 2025	1,817,422
	------------
At 31 August 2024	1,948,151
	------------

5. Debtors

	31 Mar 25	31 Aug 24
	£	£
Other debtors	121,302	436,037
	---------	---------

6. Creditors: amounts falling due within one year

	31 Mar 25	31 Aug 24
	£	£
Trade creditors	3,772	–
Social security and other taxes	–	1,335
Other creditors	3,384	3,684
	-------	-------
	7,156	5,019
	-------	-------

7. Director's advances, credits and guarantees

Included within debtors are directors advances of £27,500 (2024: £435,527) This loan was fully repaid within 9 months of the period end. The loans are interest free and have no fixed terms of repayment.

8. Controlling party

At the balance sheet date, there was no ultimate controlling party. After the reporting period, Mrs S Alford acquired the remaining shares in the Company and now owns 100% of the issued share capital. As a result, Mrs S Alford became the ultimate controlling party of the Company after the reporting date.

9. Exceptional items

During the year, the Company wrote off an overdrawn directors's loan account following the death of a director. The amount written off, totalling £524,320, has been recognised as an exceptional item within the profit and loss account.