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Company Registration No. 14790240 (England and Wales)
HARISWAR LTD Unaudited accounts for the year ended 30 April 2025
HARISWAR LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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HARISWAR LTD Company Information for the year ended 30 April 2025
Directors
Kandiah Koneswaran Sivagini Koneswaran
Company Number
14790240 (England and Wales)
Registered Office
3 Empire Close Aylesbury HP18 0ZX England
Accountants
Schiavi Pole Brett Ltd 15A Walm Lane London NW2 5SJ
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HARISWAR LTD Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Investment property
4
362,691
362,691
Current assets
Cash at bank and in hand
1,297
1,459
Creditors: amounts falling due within one year
5
(109,406)
(110,634)
Net current liabilities
(108,109)
(109,175)
Total assets less current liabilities
254,582
253,516
Creditors: amounts falling due after more than one year
6
(256,495)
(256,495)
Net liabilities
(1,913)
(2,979)
Capital and reserves
Called up share capital
7
2
2
Profit and loss account
(1,915)
(2,981)
Shareholders' funds
(1,913)
(2,979)
For the year ending 30 April 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 January 2026 and were signed on its behalf by
Kandiah Koneswaran Director Company Registration No. 14790240
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HARISWAR LTD Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
HARISWAR LTD is a private company, limited by shares, registered in England and Wales, registration number 14790240. The registered office is 3 Empire Close, Aylesbury, HP18 0ZX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. No depreciation has been provided on the freehold/long leasehold properties. This is a departure from the requirement of Companies Act 2006. However in the opinion of the directors this approach is adopted to give a true and fair view.
Going concern
The financial statements have been prepared on a going concern basis due to continued support of its directors and shareholders.
4
Investment property
2025
£
Fair value at 1 May 2024
362,691
At 30 April 2025
362,691
The investment property was valued by the directors on an open market basis. The directors consider that there has been no material movement in the value of this property between 01 May 2024 to 30 April 2025
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HARISWAR LTD Notes to the Accounts for the year ended 30 April 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
109,022
110,284
Accruals
384
350
109,406
110,634
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
256,495
256,495
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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