REGISTERED NUMBER: 13848940 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

HARI'S CLAPHAM LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr L H Salem

REGISTERED OFFICE:

42 Donne Place

London

United Kingdom

SW3 2NH

REGISTERED NUMBER:

13848940 (England and Wales)

ACCOUNTANTS:

JLA Accountants

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Tangible assets

4

352,064

406,706

CURRENT ASSETS

Stocks

8,238

19,179

Debtors

5

28,053

92,407

Prepayments and accrued income

18,188

14,070

Cash at bank and in hand

79,533

22,058

134,012

147,714

CREDITORS

Amounts falling due within one year

6

618,408

656,908

NET CURRENT LIABILITIES

(484,396

)

(509,194

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(132,332

)

(102,488

)

CREDITORS

Amounts falling due after more than one year

7

(28,765

)

(48,212

)

PROVISIONS FOR LIABILITIES

8

(88,016

)

(101,676

)

NET LIABILITIES

(249,113

)

(252,376

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

(249,213

)

(252,476

)

SHAREHOLDERS' FUNDS

(249,113

)

(252,376

)

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 his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 December 2025 and were signed by:

Mr L H Salem - Director

1.	STATUTORY INFORMATION

Hari's Clapham Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Short leasehold

-

15% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

315,160

224,676

10,403

1,916

552,155

DEPRECIATION

At 1 April 2024

42,021

98,296

4,174

958

145,449

Charge for year

21,011

31,595

1,557

479

54,642

At 31 March 2025

63,032

129,891

5,731

1,437

200,091

NET BOOK VALUE

At 31 March 2025

252,128

94,785

4,672

479

352,064

At 31 March 2024

273,139

126,380

6,229

958

406,706

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

537

Other debtors

28,053

91,870

28,053

92,407

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other loans

20,000

20,000

Trade creditors

15,936

14,890

Amounts owed to group undertakings

484,761

538,195

VAT

34,872

29,867

Other creditors

19,372

17,271

Accrued expenses

43,467

36,685

618,408

656,908

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other loans - 1-2 years

20,000

20,000

Other loans - 2-5 years

8,765

28,212

28,765

48,212

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

88,016

101,676

Deferred

tax

£

Balance at 1 April 2024

101,676

Provided during year

(13,660

)

Balance at 31 March 2025

88,016

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 April 2024

(252,476

)

Profit for the year

3,263

At 31 March 2025

(249,213

)

11.	RELATED PARTY DISCLOSURES

As at the balance sheet date, included in creditors due within one year is £484,761 (2024: £538,195) due and payable to Hari & Friends Limited.

As at the balance sheet date, included in other loans is £48,765 (2024: £68,212) due and payable to Hari & Friends Limited.

The company is under the control by the directors.