Company registration number 15833154 (England and Wales)
HARMONY HABITAT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD 11 JULY 2024 TO 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
HARMONY HABITAT LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
HARMONY HABITAT LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
19,720
Investment property
4
3,911,305
Investments
5
61,600
3,992,625
Current assets
Debtors
6
12,022
Cash at bank and in hand
4,630
16,652
Creditors: amounts falling due within one year
7
(3,201,716)
Net current liabilities
(3,185,064)
Total assets less current liabilities
807,561
Creditors: amounts falling due after more than one year
8
(813,452)
Net liabilities
(5,891)
Capital and reserves
Called up share capital
9
500
Profit and loss reserves
(6,391)
Total equity
(5,891)
HARMONY HABITAT LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

For the financial period ended 31 July 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 period 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 8 April 2026 and are signed on its behalf by:
P Agarwal
Director
Company registration number 15833154 (England and Wales)
HARMONY HABITAT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Harmony Habitat Limited is a private company limited by shares incorporated in England and Wales. The registered office is 166 College Road, Harrow, Middlesex, HA1 1RA.

1.1
Reporting period

This is the first time the company has presented its financial statements since incorporation, hence the financial statements presented are for the period of more than twelve months with no comparatives.

1.2
Basis of preparation

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, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.3
Going concern

The financial statements have been prepared on a going concern basis even though at the b alance s heet date the company had net liabilities of £5,891.

The directors consider the going concern basis to be appropriate because, in their opinion, the company will continue to obtain sufficient funding from other members in the group and from related companies to enable it to pay its debts as they fall due.

If the company was unable to continue to obtain sufficient funding to enable it to pay its debts as they fell due, it would be unable to continue trading and adjustments would have to be made to reduce the value of assets to their realisable amount, to provide for any further liabilities which might arise, and to re-classify long term liabilities as current liabilities.

1.4
Revenue

Turnover represents amounts receivable for property rental income and is recognised in the period to which it relates.

HARMONY HABITAT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Motor vehicles
25% 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.

1.6
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.7
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and l oans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

HARMONY HABITAT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
- 5 -
2
Employees

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

2025
Number
Total
3
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 11 July 2024
-
0
Additions
24,909
At 31 July 2025
24,909
Depreciation and impairment
At 11 July 2024
-
0
Depreciation charged in the period
5,189
At 31 July 2025
5,189
Carrying amount
At 31 July 2025
19,720

On 8 October 2024, tangible fixed assets with a net book value of £24,909 were distributed in specie from Krishna International LLP, a limited liability partnership in which the directors of Harmony Habitat Limited were members.

4
Investment property
2025
£
Fair value
At 11 July 2024
-
0
Additions
3,911,305
At 31 July 2025
3,911,305
HARMONY HABITAT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
4
Investment property
(Continued)
- 6 -

On 26 September 2024, the beneficial interest in investment properties with a value of £3,631,305 was assigned from Krishna International LLP pursuant to a deed of assignment.

On 31 January 2025, the beneficial interest in an investment property with a value of £280,000 was assigned from Ewell Properties Limited, a subsidiary company, pursuant to a deed of assignment.

In the opinion of the directors, the fair value of the investment property is not materially different to the carrying value in the accounts as at the balance sheet date.

The historical cost of the investment properties as at the balance sheet date is £3,911,305.

5
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
61,600
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 11 July 2024
-
Additions
61,600
At 31 July 2025
61,600
Carrying amount
At 31 July 2025
61,600

On 26 September 2024, the investment in Ewell Properties Limited with a value of £61,600 was assigned from Krishna International LLP, pursuant to a deed of beneficial interest.

6
Debtors
2025
Amounts falling due within one year:
£
Other debtors
12,022
HARMONY HABITAT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
- 7 -
7
Creditors: amounts falling due within one year
2025
£
Trade creditors
6,826
Amounts owed to group undertakings
94,000
Other creditors
3,100,890
3,201,716
8
Creditors: amounts falling due after more than one year
2025
£
Bank loans
813,452
Creditors which fall due after five years are payable as follows:
Payable by instalments
292,216
Payable other than by instalments
521,236
813,452

Included within creditors are bank loans amounting to £813,452 which are secured against the company's investment properties to which they relate.

9
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of 1p each
50,000
500

During the period the company issued 50,000 O rdinary shares of £0.01 each for cash at par.

10
Related party transactions

On 26 September 2024, loans to the directors amounting to £3,692,905 were novated from Krishna International LLP pursuant to a deed of novation of loan.

Included within other creditors is £3,0 91,664 owed to the director s as at the balance sheet date.

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