Company registration number 11293277 (England and Wales)
HARBOUR SOLUTIONS GROUP LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HARBOUR SOLUTIONS GROUP LTD
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
HARBOUR SOLUTIONS GROUP LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Investments
2
180,003
180,003
Current assets
Cash at bank and in hand
75,058
588,350
Creditors: amounts falling due within one year
3
(2,220)
(2,700)
Net current assets
72,838
585,650
Net assets
252,841
765,653
Capital and reserves
Called up share capital
150
150
Profit and loss reserves
252,691
765,503
Total equity
252,841
765,653

For the financial year ended 31 December 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 director acknowledges his 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 director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 22 April 2026
P K M Tonnby
Director
Company registration number 11293277 (England and Wales)
HARBOUR SOLUTIONS GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Harbour Solutions Group Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Suite 2a Princes House, 38 Jermyn Street, London, SW1Y 6DN.

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
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.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
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 statement of financial position 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 initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

HARBOUR SOLUTIONS GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Loans and receivables

Trade debtors, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as 'loans and receivables'. Loans and receivables are measured at amortised cost using the effective interest method, less any impairment.

Interest is recognised by applying the effective interest rate, except for short-term receivables when the recognition of interest would be immaterial. The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating the interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the debt instrument to the net carrying amount on initial recognition.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, and loans from fellow group companies that are classified as debt, 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. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
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.

2
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
180,003
180,003

3
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
2,220
2,700
2025-12-31 2025-01-01 false false false 23 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity P K M Tonnby 0 11293277 2025-01-01 2025-12-31 11293277 2025-12-31 11293277 2024-12-31 11293277 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 11293277 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 11293277 core:ShareCapital 2025-12-31 11293277 core:ShareCapital 2024-12-31 11293277 core:RetainedEarningsAccumulatedLosses 2025-12-31 11293277 core:RetainedEarningsAccumulatedLosses 2024-12-31 11293277 bus:Director1 2025-01-01 2025-12-31 11293277 core:CurrentFinancialInstruments 2025-12-31 11293277 core:CurrentFinancialInstruments 2024-12-31 11293277 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11293277 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11293277 bus:FRS102 2025-01-01 2025-12-31 11293277 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 11293277 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP