Silverfin false false 31/05/2025 01/06/2024 31/05/2025 Mr L Rayner 03/05/2018 19 February 2026 The principal activity of the Company during the financial year was that of window cleaning services. 11343274 2025-05-31 11343274 bus:Director1 2025-05-31 11343274 2024-05-31 11343274 core:CurrentFinancialInstruments 2025-05-31 11343274 core:CurrentFinancialInstruments 2024-05-31 11343274 core:Non-currentFinancialInstruments 2025-05-31 11343274 core:Non-currentFinancialInstruments 2024-05-31 11343274 core:ShareCapital 2025-05-31 11343274 core:ShareCapital 2024-05-31 11343274 core:RevaluationReserve 2025-05-31 11343274 core:RevaluationReserve 2024-05-31 11343274 core:RetainedEarningsAccumulatedLosses 2025-05-31 11343274 core:RetainedEarningsAccumulatedLosses 2024-05-31 11343274 core:Goodwill 2024-05-31 11343274 core:Goodwill 2025-05-31 11343274 core:PlantMachinery 2024-05-31 11343274 core:Vehicles 2024-05-31 11343274 core:FurnitureFittings 2024-05-31 11343274 core:OfficeEquipment 2024-05-31 11343274 core:PlantMachinery 2025-05-31 11343274 core:Vehicles 2025-05-31 11343274 core:FurnitureFittings 2025-05-31 11343274 core:OfficeEquipment 2025-05-31 11343274 bus:OrdinaryShareClass1 2025-05-31 11343274 2024-06-01 2025-05-31 11343274 bus:FilletedAccounts 2024-06-01 2025-05-31 11343274 bus:SmallEntities 2024-06-01 2025-05-31 11343274 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 11343274 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 11343274 bus:Director1 2024-06-01 2025-05-31 11343274 core:Goodwill core:TopRangeValue 2024-06-01 2025-05-31 11343274 core:PlantMachinery 2024-06-01 2025-05-31 11343274 core:Vehicles 2024-06-01 2025-05-31 11343274 core:FurnitureFittings 2024-06-01 2025-05-31 11343274 core:OfficeEquipment 2024-06-01 2025-05-31 11343274 2023-06-01 2024-05-31 11343274 core:Goodwill 2024-06-01 2025-05-31 11343274 core:Non-currentFinancialInstruments 2024-06-01 2025-05-31 11343274 bus:OrdinaryShareClass1 2024-06-01 2025-05-31 11343274 bus:OrdinaryShareClass1 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 11343274 (England and Wales)

# HARVARD LTD

### Unaudited Financial Statements
For the financial year ended 31 May 2025
Pages for filing with the registrar

HARVARD LTD

## Unaudited Financial Statements

For the financial year ended 31 May 2025

Contents

HARVARD LTD

## BALANCE SHEET

As at 31 May 2025
HARVARD LTD

## BALANCE SHEET (continued)

As at 31 May 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 100,085 |  | 122,326
Tangible assets | 4 | 87,301 |  | 65,062
|  | 187,386 |  | 187,388
Current assets |  |  |  |
Debtors | 5 | 69,656 |  | 77,485
Cash at bank and in hand |  | 69,949 |  | 35,833
|  | 139,605 |  | 113,318
Creditors: amounts falling due within one year | 6 | ( 153,231) |  | ( 143,684)
Net current liabilities |  | (13,626) |  | (30,366)
Total assets less current liabilities |  | 173,760 |  | 157,022
Creditors: amounts falling due after more than one year | 7 | 0 |  | ( 9,492)
Net assets |  | 173,760 |  | 147,530
Capital and reserves |  |  |  |
Called-up share capital | 8 | 1 |  | 1
Revaluation reserve |  | 44,144 |  | 44,144
Profit and loss account |  | 129,615 |  | 103,385
Total shareholder's funds |  | 173,760 |  | 147,530

For the financial year ending 31 May 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Harvard Ltd (registered number: 11343274) were approved and authorised for issue by the Director on 19 February 2026. They were signed on its behalf by:

Mr L Rayner Director |

HARVARD LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
HARVARD LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Harvard Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

##### Turnover

Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Plant and machinery | 25 % reducing balance
Vehicles | 25 % reducing balance
Fixtures and fittings | 15 % reducing balance
Office equipment | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Vehicles are held at fair value at the date of valuation less subsequent depreciation and impairment.
Revaluation gains and losses are recognised in other comprehensive income and accumulated in equity, except to the extent that a gain reverses a previously recognised loss, or a loss exceeds the accumulated gains in equity.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 3 |  | 3

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 June 2024 | 222,407 |  | 222,407
At 31 May 2025 | 222,407 |  | 222,407
Accumulated amortisation |  |  |
At 01 June 2024 | 100,081 |  | 100,081
Charge for the financial year | 22,241 |  | 22,241
At 31 May 2025 | 122,322 |  | 122,322
Net book value |  |  |
At 31 May 2025 | 100,085 |  | 100,085
At 31 May 2024 | 122,326 |  | 122,326

#### 4. Tangible assets

| Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 June 2024 | 3,162 |  | 114,582 |  | 1,316 |  | 1,187 |  | 120,247
Additions | 12,779 |  | 27,799 |  | 0 |  | 159 |  | 40,737
At 31 May 2025 | 15,941 |  | 142,381 |  | 1,316 |  | 1,346 |  | 160,984
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 June 2024 | 316 |  | 53,723 |  | 425 |  | 721 |  | 55,185
Charge for the financial year | 1,845 |  | 16,373 |  | 134 |  | 146 |  | 18,498
At 31 May 2025 | 2,161 |  | 70,096 |  | 559 |  | 867 |  | 73,683
Net book value |  |  |  |  |  |  |  |  |
At 31 May 2025 | 13,780 |  | 72,285 |  | 757 |  | 479 |  | 87,301
At 31 May 2024 | 2,846 |  | 60,859 |  | 891 |  | 466 |  | 65,062

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 59,005 |  | 76,334
Other debtors | 10,651 |  | 1,151
| 69,656 |  | 77,485

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 10,002 |  | 10,382
Trade creditors | 19,522 |  | 17,552
Taxation and social security | 48,439 |  | 44,704
Obligations under finance leases and hire purchase contracts | 26,973 |  | 0
Other creditors | 48,295 |  | 71,046
| 153,231 |  | 143,684

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 0 |  | 9,492

There are no amounts included above in respect of which any security has been given by the small entity.

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 0.01 each | 1 |  | 1