REGISTERED NUMBER: 13046325 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Harberton Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Parker

Mrs G L Parker

REGISTERED OFFICE:

Harberton House

Ivy Lane

Lower South Wraxall

Wiltshire

BA15 2RZ

REGISTERED NUMBER:

13046325 (England and Wales)

FIXED ASSETS

Investment property

4

845,500

850,500

CURRENT ASSETS

Debtors

5

773

750

Cash at bank

7,571

2,557

8,344

3,307

CREDITORS

Amounts falling due within one year

6

581,369

581,554

NET CURRENT LIABILITIES

(573,025

)

(578,247

)

TOTAL ASSETS LESS CURRENT LIABILITIES

272,475

272,253

CREDITORS

Amounts falling due after more than one year

7

(162,000

)

(174,000

)

PROVISIONS FOR LIABILITIES

(6,436

)

(7,686

)

NET ASSETS

104,039

90,567

CAPITAL AND RESERVES

Called up share capital

100

100

Other reserves

19,307

23,057

Retained earnings

84,632

67,410

104,039

90,567

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

Mrs G L Parker - Director

1.	STATUTORY INFORMATION

Harberton Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rental income receivable.

Rental income is recognised in accordance with the terms of the tenancy agreements.

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern

The financial statements have been prepared on the going concern basis and the members have a reasonable expectation that the company is well placed to manage its business risks successfully and accordingly.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

850,500

Revaluations

(5,000

)

At 30 November 2025

845,500

NET BOOK VALUE

At 30 November 2025

845,500

At 30 November 2024

850,500

Fair value at 30 November 2025 is represented by:

£

Valuation in 2023

852,052

Valuation in 2024

(1,552

)

Valuation in 2025

(5,000

)

845,500

If investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

819,758

819,758

Investment properties were valued on an open market value basis on 30 November 2025 by the directors and other third parties .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments

773

750

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

12,000

12,000

Tax

4,088

1,577

Other creditors

1,923

2,140

Directors' current accounts

559,056

561,857

Accrued expenses

3,588

3,241

Deferred Income

714

739

581,369

581,554

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 1-2 years

12,000

12,000

Other loans - 2-5 years

36,000

36,000

Other loans due in more than 5 years

114,000

126,000

162,000

174,000

Amounts falling due in more than five years:

Repayable by instalments

Other loans due in more than 5 years

114,000

126,000

8.	RELATED PARTY DISCLOSURES