REGISTERED NUMBER: 02598809 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

HARLEQUIN COMPUTER SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D McGregor

REGISTERED OFFICE:

3 Wilsom Road

Alton

Hampshire

GU34 2SR

REGISTERED NUMBER:

02598809 (England and Wales)

ACCOUNTANTS:

B20 Limited

Chartered Certified Accountants

Charwell House

Wilsom Road

Alton

Hampshire

GU34 2PP

FIXED ASSETS

Tangible assets

4

18,016

23,519

CURRENT ASSETS

Debtors

5

-

10,800

Cash at bank and in hand

66,850

91,464

66,850

102,264

CREDITORS

Amounts falling due within one year

6

(80,828

)

(39,682

)

NET CURRENT (LIABILITIES)/ASSETS

(13,978

)

62,582

TOTAL ASSETS LESS CURRENT LIABILITIES

4,038

86,101

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,938

86,001

4,038

86,101

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 December 2025 and were signed by:

D McGregor - Director

1.	STATUTORY INFORMATION

HARLEQUIN COMPUTER SOLUTIONS LIMITED 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

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities, stated net of discount and sales taxes.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Tangible fixed assets

Tangible assets are stated in the balance sheet 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.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans from banks and to and from related parties

Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If evidence of impairment is found an impairment loss is recognised in the profit and loss account.

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 balance sheet date.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

46,120

25,574

71,694

DEPRECIATION

At 1 May 2024

26,368

21,807

48,175

Charge for year

4,938

565

5,503

At 30 April 2025

31,306

22,372

53,678

NET BOOK VALUE

At 30 April 2025

14,814

3,202

18,016

At 30 April 2024

19,752

3,767

23,519

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

-

10,800

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Taxation and social security

2,447

16,418

Other creditors

78,381

23,264

80,828

39,682