Harley Holdings Ltd 31/03/2026 iXBRL

Company registration number: 15991318

Harley Holdings Ltd

Unaudited filleted financial statements

31 March 2026

Harley Holdings Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Harley Holdings Ltd

Directors and other information


	Directors	Mr R Thorpe
		Mrs D Thorpe


	Company number	15991318


	Registered office	Exchange Building
		66 Church Street
		Hartlepool
		TS24 7DN


	Accountants	Censis
		Exchange Building
		66 Church Street
		Hartlepool
		TS24 7DN

Harley Holdings Ltd

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Harley Holdings Ltd

Period ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Harley Holdings Ltd for the period ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Harley Holdings Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Harley Holdings Ltd and state those matters that we have agreed to state to the board of directors of Harley Holdings Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harley Holdings Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Harley Holdings Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Harley Holdings Ltd. You consider that Harley Holdings Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Harley Holdings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Censis

Chartered Accountants

Exchange Building

66 Church Street

Hartlepool

TS24 7DN

14 May 2026

Harley Holdings Ltd

Statement of financial position

31 March 2026

		31/03/26		30/06/25
	Note	£	£	£	£

Fixed assets
Investments	4	200		200
		_______		_______
			200		200

Current assets
Investments	5	97,828		-
Cash at bank and in hand		277,380		315,758
		_______		_______
		375,208		315,758
Creditors: amounts falling due
within one year	6	( 19,170)		( 1,829)
		_______		_______
Net current assets			356,038		313,929
			_______		_______
Total assets less current liabilities			356,238		314,129

			_______		_______
Net assets			356,238		314,129
			_______		_______

Capital and reserves
Called up share capital			200		200
Profit and loss account			356,038		313,929
			_______		_______
Shareholders funds			356,238		314,129
			_______		_______

For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 14 May 2026 , and are signed on behalf of the board by:

Mr R Thorpe

Director

Company registration number: 15991318

Harley Holdings Ltd

Notes to the financial statements

Period ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Exchange Building, 66 Church Street, Hartlepool, TS24 7DN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 July 2025 and 31 March 2026	200	200
	_______	_______
Impairment
At 1 July 2025 and 31 March 2026	-	-
	_______	_______
Carrying amount
At 31 March 2026	200	200
	_______	_______
At 30 June 2025	200	200
	_______	_______

5. Investments

	31/03/26	30/06/25
	£	£
Other investments	97,828	-
	_______	_______

6. Creditors: amounts falling due within one year

	31/03/26	30/06/25
	£	£
Corporation tax	2,160	1,109
Other creditors	17,010	720
	_______	_______
	19,170	1,829
	_______	_______