Registered number
11316868
HARLECH COURT LIMITED
Filleted Accounts
30 April 2025

HARLECH COURT LIMITED
Registered number: | 11316868
Balance Sheet
as at 30 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 29,883 |  |  | 37,354
Investment property | 4 |  |  | 8,881,674 |  |  | 4,830,656
|  |  |  | 8,911,557 |  |  | 4,868,010
Current assets
Debtors | 5 |  | 27,347 |  |  | 11,043
Cash at bank and in hand |  |  | 26,639 |  |  | 59,027
|  |  | 53,986 |  |  | 70,070
Creditors: amounts falling due within one year | 6 |  | (5,727,711) |  |  | (4,751,842)
Net current liabilities |  |  |  | (5,673,725) |  |  | (4,681,772)
Net assets |  |  |  | 3,237,832 |  |  | 186,238
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Revaluation reserve | 7 |  |  | 3,000,000 |  |  | -
Profit and loss account |  |  |  | 237,732 |  |  | 186,138
Shareholder's funds |  |  |  | 3,237,832 |  |  | 186,238
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Sajid Ghaffar
Director
Approved by the board on 19 December 2025

HARLECH COURT LIMITED
Notes to the Accounts
for the year ended 30 April 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures, fittings, tools and equipment | 20% reducing balance
| Investment property
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. Investment properties for which fair value can be measured reliably are measured at fair value at each reporting date with changes in fair value measured through profit and loss. The methods and significant assumptions used to ascertain the fair value at the balance sheet date and fair vale movement in the profit for the year are as follow: Properties are valued by the directors which are under development and construction at a fair value.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Fixture and fittings etc
£
| Cost
| At 1 May 2024 | 109,717
| At 30 April 2025 | 109,717
| Depreciation
| At 1 May 2024 | 72,363
| Charge for the year | 7,471
| At 30 April 2025 | 79,834
| Net book value
| At 30 April 2025 | 29,883
| At 30 April 2024 | 37,354
4 | Investments
Investment
property
£
| Cost
| At 1 May 2024 | 4,830,656
| Additions | 1,051,018
| Revaluation | 3,000,000
| At 30 April 2025 | 8,881,674
| Properties are held for investment purposes and as such they are not depreciated. Such properties are not held for consumption but for investment and the directors consider that to depreciate them would not give a true and fair view. The value of the properties, which have been included at a fair value valuation and have been considered by the directors.
5 | Debtors | 2025 |  | 2024
£ | £
| VAT | 27,347 |  | 11,043
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Related party transactions | 1,811,517 |  | 1,881,517
| Director's current account |  | 3,502,403 |  | 2,442,403
| Other creditors | 413,791 |  | 427,922
|  |  |  |  |  | 5,727,711 |  | 4,751,842
7 | Revaluation reserve | 2025 |  | 2024
£ | £
| Gain on revaluation of land and buildings | 2,250,000 |  | -
| Deferred taxation arising on the revaluation of land and buildings | 750,000 |  | -
| At 30 April 2025 | 3,000,000 |  | -
8 | Director's advances, credits and gurantees
| During the period ended, the Director maintained an interest free loan account with the Company. The movement in the loan account were as follows:
| Balance b/f | 2,442,403
| Amounts introduced | 1,060,000
| Ammounts withdrawn | -
| Balance c/f | 3,502,403
9 | Related party transactions
| Included in creditors is a loan of £1,881,517 from DG1 Investments Ltd in which director is a shareholder.
| Controlling party
10
| The company is controlled by Draycott Group Ltd, which owns 100% of the shareholding.
| Other information
| HARLECH COURT LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| 158 Whitchurch Road
| Cardiff
| Wales
| CF14 3NA

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