ACCOUNTS - Final Accounts preparation

Registered number: 05253851

HARKROCK LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2025

HARKROCK LIMITED

REGISTERED NUMBER: 05253851

BALANCE SHEET

AS AT 31 JULY 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		342,200		352,871
Current assets
Debtors: amounts falling due within one year	5	30,357		122,300
Creditors: amounts falling due within one year	6	(320,136)		(492,436)
Net current liabilities			(289,779)		(370,136)
Total assets less current liabilities			52,421		(17,265)

Net assets/(liabilities)			52,421		(17,265)

Capital and reserves
Called up share capital	7	45,000	45,000
Profit and loss account		7,421	(62,265)
		52,421	(17,265)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Mr D Squire

Director

Date: 27 April 2026

The notes on pages 2 to 4 form part of these financial statements.

Page 1

HARKROCK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	GENERAL INFORMATION

Harkrock Limited is a private Company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is Broadway House Headquarters Road, Westbury Trading Estate, Westbury, BA13 4JY. This Company is part of a group.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The company is the parent undertaking of a small group and as such is not required by the
Companies Act 2006 to prepare group accounts. These financial statements therefore present
information about the company as an individual undertaking and not about its group.

The following principal accounting policies have been applied:

2.2

GOING CONCERN

The subsidiaries are willing to support the companies for a period of 12 months from the date of the financial statements, and the directors consider that the resources available to the company will be sufficient for it to be able to continue as a going concern.

The financial statements do not contain any adjustments that would be required if the company were not able to continue as a going concern.

2.3

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

2.4

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

2.5

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 2

HARKROCK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.7

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

4.	FIXED ASSET INVESTMENTS

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 August 2024	352,871
	Disposals	(10,671)
	At 31 July 2025	342,200

DEBTORS

					2025	2024
					£	£


Other debtors	-	91,943
Tax recoverable	30,357	30,357
	30,357	122,300

Page 3

HARKROCK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

6.	CREDITORS: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	297,705	457,237
Corporation tax	4,526	27,513
Other creditors	13,483	3,660
Accruals and deferred income	4,422	4,026
	320,136	492,436

7.	SHARE CAPITAL
		2025	2024
		£	£

Allotted, called up and fully paid

45,000 (2024 - 45,000) Ordinary shares of £1.00 each	45,000	45,000

8.	TRANSACTIONS WITH DIRECTORS

During the year the Company operated loans with the directors of the Company. At the year end the balance due from the Company to the directors was £6,999 (2024 - £91,943 due to the Company). These loans are charged at the HMRC approved rates of interest and are repayable on demand.

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