REGISTERED NUMBER: 07051196 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

HARBOUR FACADE SYSTEMS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

J A E Atack

G R Harvey

P Bailey

SECRETARY:

G R Harvey

REGISTERED OFFICE:

4 Empire Way

Gloucester

GL2 5HY

REGISTERED NUMBER:

07051196 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

4th Floor

St James House

St James Square

Cheltenham

Gloucestershire

GL50 3PR

FIXED ASSETS

Property, plant and equipment

4

1,978

3,428

CURRENT ASSETS

Inventories

523,709

683,188

Debtors

5

1,096,311

852,299

Cash at bank

98,414

32,877

1,718,434

1,568,364

CREDITORS

Amounts falling due within one year

6

768,120

717,861

NET CURRENT ASSETS

950,314

850,503

TOTAL ASSETS LESS CURRENT LIABILITIES

952,292

853,931

CREDITORS

Amounts falling due after more than one year

7

(24,112

)

(46,369

)

PROVISIONS FOR LIABILITIES

(495

)

(857

)

NET ASSETS

927,685

806,705

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

927,585

806,605

SHAREHOLDERS' FUNDS

927,685

806,705

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 January 2026 and were signed on its behalf by:

P Bailey - Director

1.	STATUTORY INFORMATION

Harbour Facade Systems 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.

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

Revenue 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 each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

50% on cost

Motor vehicles

-

25% on cost

Office equipment

-

33% on cost

Stocks

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

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Short-term debtors are measured at the transaction price, less any subsequent impairment.

Short-term creditors are measured at the transaction price.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 15 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Office

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 May 2024

6,840

1,728

15,204

4,569

28,341

Additions

-

1,285

-

-

1,285

At 30 April 2025

6,840

3,013

15,204

4,569

29,626

Depreciation

At 1 May 2024

3,794

1,443

15,204

4,472

24,913

Charge for year

1,710

928

-

97

2,735

At 30 April 2025

5,504

2,371

15,204

4,569

27,648

Net book value

At 30 April 2025

1,336

642

-

-

1,978

At 30 April 2024

3,046

285

-

97

3,428

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

162

141

Amounts owed by group undertakings

979,804

777,504

Other debtors

116,345

74,654

1,096,311

852,299

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

22,257

22,257

Trade creditors

396,144

518,815

Taxation and social security

78,876

58,577

Other creditors

270,843

118,212

768,120

717,861

Bank loans are secured by a fixed and floating charge covering all property or undertaking of the company, containing a negative pledge.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

24,112

46,369

Bank loans are secured by a fixed and floating charge covering all property or undertaking of the company, containing a negative pledge.