John Harmer Management Company Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01006353 (England and Wales)

JOHN HARMER MANAGEMENT COMPANY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

J D Harmer

F L Harmer

SECRETARY:

F L Harmer

REGISTERED OFFICE:

Southwell Business Centre

Crew Lane

Southwell

Nottinghamshire

NG25 0TX

REGISTERED NUMBER:

01006353 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

14 London Road

Newark

Nottinghamshire

NG24 1TW

FIXED ASSETS

Property, plant and equipment

4

44,840

10,763

Investment property

5

400,000

444,840

410,763

CURRENT ASSETS

Debtors

6

10,860

5,287

Cash at bank

79,138

83,820

89,998

89,107

CREDITORS

Amounts falling due within one year

7

58,462

54,987

NET CURRENT ASSETS

31,536

34,120

TOTAL ASSETS LESS CURRENT LIABILITIES

476,376

444,883

CREDITORS

Amounts falling due after more than one year

8

(10,496

)

-

PROVISIONS FOR LIABILITIES

(33,520

)

(27,045

)

NET ASSETS

432,360

417,838

CAPITAL AND RESERVES

Called up share capital

9

3,000

Fair value reserve

10

159,425

Retained earnings

269,935

255,413

SHAREHOLDERS' FUNDS

432,360

417,838

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 30 April 2026 and were signed on its behalf by:

J D Harmer - Director

1.	STATUTORY INFORMATION

John Harmer Management Company 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 as modified by the revaluation of certain assets.

Revenue

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

Property, plant and equipment

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

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 January 2025

69,395

Additions

39,458

Disposals

(23,506

)

At 31 December 2025

85,347

DEPRECIATION

At 1 January 2025

58,632

Charge for year

5,381

Eliminated on disposal

(23,506

)

At 31 December 2025

40,507

NET BOOK VALUE

At 31 December 2025

44,840

At 31 December 2024

10,763

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

400,000

NET BOOK VALUE

At 31 December 2025

400,000

At 31 December 2024

400,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2014

199,425

Valuation in 2015

85,000

Valuation in 2021

(100,000

)

Cost

215,575

400,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

8,047

4,673

Other debtors

2,813

614

10,860

5,287

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

274

-

Hire purchase contracts

3,029

-

Trade creditors

69

171

Taxation and social security

-

6,387

Other creditors

55,090

48,429

58,462

54,987

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Hire purchase contracts

10,496

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1,500

A Ordinary

£1

1,500

B Ordinary

£1

1,500

3,000

10.

RESERVES

Fair

value

reserve

£

At 1 January 2025

and 31 December 2025

159,425