REGISTERED NUMBER: 07322687 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 July 2025

for

Harp Building Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T J Somers

SECRETARY:

REGISTERED OFFICE:

71/75 Shelton Street

London

London

WC2H 9JQ

REGISTERED NUMBER:

07322687 (England and Wales)

FIXED ASSETS

Intangible assets

4

26,000

39,000

Tangible assets

5

204,943

118,977

230,943

157,977

CURRENT ASSETS

Stocks

19,600

34,320

Debtors

6

218,820

311,220

Cash at bank

59

59

238,479

345,599

CREDITORS

Amounts falling due within one year

7

77,195

75,642

NET CURRENT ASSETS

161,284

269,957

TOTAL ASSETS LESS CURRENT LIABILITIES

392,227

427,934

CREDITORS

Amounts falling due after more than one year

8

164,780

260,631

NET ASSETS

227,447

167,303

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

227,446

167,302

227,447

167,303

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

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

The director acknowledges his 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 director and authorised for issue on 29 April 2026 and were signed by:

T J Somers - Director

1.	STATUTORY INFORMATION

Harp Building Services 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 31 July 2024

and 30 July 2025

65,000

AMORTISATION

At 31 July 2024

26,000

Charge for year

13,000

At 30 July 2025

39,000

NET BOOK VALUE

At 30 July 2025

26,000

At 30 July 2024

39,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 31 July 2024

240,904

Additions

103,226

At 30 July 2025

344,130

DEPRECIATION

At 31 July 2024

121,927

Charge for year

17,260

At 30 July 2025

139,187

NET BOOK VALUE

At 30 July 2025

204,943

At 30 July 2024

118,977

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.7.25

30.7.24

£

£

Trade debtors

9,620

131,220

Other debtors

209,200

180,000

218,820

311,220

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.7.25

30.7.24

£

£

Bank loans and overdrafts

24,680

17,935

Trade creditors

5,434

6,449

Taxation and social security

47,070

31,206

Other creditors

11

20,052

77,195

75,642

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.7.25

30.7.24

£

£

Bank loans

164,780

260,631