Company registration number 08977739 (England and Wales)
HARAMAT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
HARAMAT LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
HARAMAT LIMITED
BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
64,491
54,820
Current assets
Stocks
4,000
8,000
Debtors
4
289,555
260,617
Cash at bank and in hand
257,551
137,134
551,106
405,751
Creditors: amounts falling due within one year
5
(458,365)
(309,318)
Net current assets
92,741
96,433
Total assets less current liabilities
157,232
151,253
Creditors: amounts falling due after more than one year
6
(6,099)
(16,340)
Provisions for liabilities
(7,294)
(9,063)
Net assets
143,839
125,850
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
143,739
125,750
Total equity
143,839
125,850
HARAMAT LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2025
30 April 2025
- 2 -

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 20 January 2026 and are signed on its behalf by:
Mr H J Brown
Director
Company registration number 08977739 (England and Wales)
HARAMAT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

Haramat Limited is a private company limited by shares incorporated in England and Wales. The registered office is Value House, Clovelly Road Industrial Estate, Bideford, Devon, EX39 3HN.

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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and trade discounts.

Profit is recognised on contracts if the final outcome can be assessed with reasonable certainty, by including in the profit and loss account turnover and related costs as the contract activity progresses. Turnover is calculated as that proportion of the total contract value which costs to date bear to total expected costs for that contract.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation.

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

Land and buildings
25% per annum reducing balance
Plant and equipment
25% per annum reducing balance
Fixtures and fittings
25% per annum reducing balance
Motor vehicles
25% per annum 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.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

HARAMAT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

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

2025
2024
Number
Number
Total
19
18
HARAMAT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 May 2024
102,561
70,434
172,995
Additions
-
0
29,790
29,790
Disposals
-
0
(375)
(375)
At 30 April 2025
102,561
99,849
202,410
Depreciation and impairment
At 1 May 2024
93,941
24,234
118,175
Depreciation charged in the year
2,155
17,897
20,052
Eliminated in respect of disposals
-
0
(308)
(308)
At 30 April 2025
96,096
41,823
137,919
Carrying amount
At 30 April 2025
6,465
58,026
64,491
At 30 April 2024
8,620
46,200
54,820
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
282,264
106,242
Other debtors
7,291
154,375
289,555
260,617
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,375
10,119
Trade creditors
6,580
5,729
Taxation and social security
108,079
121,077
Other creditors
333,331
172,393
458,365
309,318
HARAMAT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
6,099
16,340
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
"A" ordinary shares of £1 each
25
25
25
25
"B" ordinary shares of £1 each
25
25
25
25
"C" ordinary shares of £1 each
25
25
25
25
"D" ordinary shares of £1 each
25
25
25
25
100
100
100
100
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