Company Registration No. 00617038 (England and Wales)
HARLINGTON CHAMBERS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
Sobell Rhodes LLP
The Kinetic Centre
Theobald Street
Elstree
Borehamwood
Hertfordshire
WD6 4PJ
HARLINGTON CHAMBERS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 8
HARLINGTON CHAMBERS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
20,586
27,448
Investment property
4
4,565,270
4,565,270
Investments
5
100,500
100,500
4,686,356
4,693,218
Current assets
Debtors
6
41,778
136,357
Cash at bank and in hand
532,642
449,207
574,420
585,564
Creditors: amounts falling due within one year
7
(254,855)
(241,092)
Net current assets
319,565
344,472
Total assets less current liabilities
5,005,921
5,037,690
Creditors: amounts falling due after more than one year
8
(459,031)
(459,061)
Provisions for liabilities
(480,564)
(480,564)
Net assets
4,066,326
4,098,065
Capital and reserves
Called up share capital
9
1,350
1,350
Capital redemption reserve
20
20
Other reserves
2,571,611
2,571,611
Profit and loss reserves
1,493,345
1,525,084
Total equity
4,066,326
4,098,065

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

HARLINGTON CHAMBERS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 23 December 2025 and are signed on its behalf by:
Mr C Jackson
Director
Company registration number 00617038 (England and Wales)
HARLINGTON CHAMBERS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
Share capital
Capital redemption reserve
Currency translation reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 April 2023
1,350
20
2,546,032
1,550,903
4,098,305
Year ended 31 March 2024:
Profit
-
-
-
74,760
74,760
Other comprehensive income:
Currency translation differences
-
-
25,579
-
0
25,579
Total comprehensive income
-
-
25,579
74,760
100,339
Dividends
-
-
-
(75,000)
(75,000)
Transfers
-
-
-
(25,579)
(25,579)
Balance at 31 March 2024
1,350
20
2,571,611
1,525,084
4,098,065
Year ended 31 March 2025:
Profit and total comprehensive income
-
-
-
48,261
48,261
Dividends
-
-
-
(80,000)
(80,000)
Balance at 31 March 2025
1,350
20
2,571,611
1,493,345
4,066,326
HARLINGTON CHAMBERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:

Sobell Rhodes LLP

The Kinetic Centre

Theobald Street

Elstree

Borehamwood

WD6 4PJ

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

The directors have a reasonable expectation the company will continue to have adequate resources to fund its working capital for the foreseeable future. The directors have carried out a detailed assessment of the viability of the company following to uncertainty over current economic condition due to higher inflation and higher inter interest rate rises. true

As a result of their review, the directors have taken appropriate measures to enable them to have a reasonable expectation that the company will have sufficient working capital for a period of at least 12 months from the date these financial statements have been approved.

On the basis of the above, the directors are of the opinion that there is no material uncertainty relating to going concern and therefore it is appropriate to prepare these financial statements on a going concern basis.

1.3
Turnover

Turnover represents amounts receivable from property rentals.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity

and specific criteria have been met for each of the company's activities.

1.4
Tangible fixed assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

HARLINGTON CHAMBERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office equipment
25% reducing balance
Fixtures and fittings
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment properties

Investment property is carried at fair value, derived from the current market prices for comparable real estate.

Changes in fair value are recognised in profit or loss.

1.6
Fixed asset investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

1.7
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Current tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

HARLINGTON CHAMBERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Fixtures and fittings
Office equipement
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2024 and 31 March 2025
125,188
15,858
50,790
191,836
Depreciation and impairment
At 1 April 2024
118,507
8,985
36,896
164,388
Depreciation charged in the year
1,670
1,718
3,474
6,862
At 31 March 2025
120,177
10,703
40,370
171,250
Carrying amount
At 31 March 2025
5,011
5,155
10,420
20,586
At 31 March 2024
6,681
6,873
13,894
27,448
4
Investment property
2025
£
Fair value
At 1 April 2024 and 31 March 2025
4,565,270

Investment properties were valued by the directors at fair value as at 31 March 2025.

HARLINGTON CHAMBERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
100,500
100,500
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
13,103
26,502
Other debtors
13,251
98,578
Prepayments and accrued income
15,424
11,277
41,778
136,357
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
21,705
2,337
Amounts owed to group undertakings
168,179
172,039
Corporation tax
17,276
16,823
Other taxation and social security
1,251
1,207
Other creditors
46,444
48,686
254,855
241,092
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
459,031
459,061
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,350
1,350
1,350
1,350
HARLINGTON CHAMBERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
10
Related party transactions

At the balance sheet date, a loan of £9,065 (2024: £5,588) was due to the estate of a former director of the company. This loan is considered to be repayable upon demand.

At the balance sheet date the amount owed to the directors was £1,030.76 (2024 - £89,827). This loan was provided interest free and repayable upon demand.

Summary of transactions with subsidiaries

At the balance sheet date, the amount due to the subsidiary was £16 8,179 (2024 - £172,039). This loan was provided interest free and repayable upon demand.

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