Company Registration No. NI624518 (Northern Ireland)
Harjensam Ltd
Unaudited accounts
for the year ended 31 May 2025
Harjensam Ltd
Company Information
for the year ended 31 May 2025
Director
Gary Mervyn John Robb
Company Number
NI624518 (Northern Ireland)
Registered Office
Unit 862 Moat House Business Centre
Bloomfield Avenue
Belfast
BT5 5AD
Northern Ireland
Accountants
DJB Accounting Ltd
34 Knockmoyle Drive
Greystone Road
Antrim
BT41 1HE
Harjensam Ltd
Accountants' report
Accountants' report to the director of Harjensam Ltd on the preparation of the unaudited statutory accounts for the year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Harjensam Ltd for the year ended
31 May 2025 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Harjensam Ltd, as a body, in accordance with the terms of our engagement letter dated 1 March 2026. Our work has been undertaken solely to prepare for your approval the accounts of Harjensam Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harjensam Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Harjensam Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Harjensam Ltd. You consider that Harjensam Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Harjensam 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 accounts.
DJB Accounting Ltd
34 Knockmoyle Drive
Greystone Road
Antrim
BT41 1HE
22 April 2026
Harjensam Ltd
Statement of financial position
as at 31 May 2025
Tangible assets
323
81,535
Cash at bank and in hand
(16,527)
1,156
Creditors: amounts falling due within one year
(58,465)
(96,371)
Net current liabilities
(74,992)
(86,402)
Net liabilities
(74,669)
(4,867)
Called up share capital
1,000
1,000
Profit and loss account
(75,669)
(5,867)
Shareholders' funds
(74,669)
(4,867)
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 April 2026 and were signed on its behalf by
Gary Mervyn John Robb
Director
Company Registration No. NI624518
Harjensam Ltd
Notes to the Accounts
for the year ended 31 May 2025
Harjensam Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI624518. The registered office is Unit 862 Moat House Business Centre, Bloomfield Avenue, Belfast, BT5 5AD, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Computer equipment
25% Straight Line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Harjensam Ltd
Notes to the Accounts
for the year ended 31 May 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 June 2024
80,000
4,849
84,849
Disposals
(80,000)
-
(80,000)
At 31 May 2025
-
4,849
4,849
At 1 June 2024
-
3,314
3,314
Charge for the year
-
1,212
1,212
At 31 May 2025
-
4,526
4,526
At 31 May 2024
80,000
1,535
81,535
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
9,875
16,531
Other creditors
10,059
79,001
Loans from directors
36,367
-
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).