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Registration number: 01428247

T R Harding Limited
Annual Report and Unaudited Financial Statements Year Ended 30 September 2025

Chartered Accountants

T R Harding Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

T R Harding Limited

Company Information

Directors | Imogen Tammy Addington Lucinda Brown Sally Caroline Barnwell Harding Miranda Olivia Heynes

Company secretary | Kathleen Hobbs

Registered office | Higher Farm Long Crichel Wimborne Dorset BH21 5JU

Accountants | Edwards & Keeping Chartered Accountants Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
T R Harding Limitedfor the Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of T R Harding Limited for the year ended 30 September 2025 as set out on pages 3 to 8 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/regulation.

This report is made solely to the Board of Directors of T R Harding Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of T R Harding Limited and state those matters that we have agreed to state to the Board of Directors of T R Harding Limited, 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 T R Harding Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that T R Harding Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of T R Harding Limited. You consider that T R Harding Limited 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 T R Harding Limited. 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.

Edwards & Keeping
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

21 May 2026

T R Harding Limited

(Registration number: 01428247)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 4,832,611 |  | 5,792,453
Other financial assets | 5 |  | 945,697 |  | -
|  |  | 5,778,308 |  | 5,792,453
Current assets |  |  |  |  |
Stocks | 6 | 275,514 |  | 355,109 |
Debtors | 7 | 1,969 |  | 1,249 |
Cash at bank and in hand |  | 299,288 |  | 98,888 |
|  | 576,771 |  | 455,246 |
Creditors: Amounts falling due within one year | 8 | (3,721,680) |  | (4,250,682) |
Net current liabilities |  |  | (3,144,909) |  | (3,795,436)
Total assets less current liabilities |  |  | 2,633,399 |  | 1,997,017
Creditors: Amounts falling due after more than one year | 8 |  | (390,485) |  | (390,485)
Net assets |  |  | 2,242,914 |  | 1,606,532
Capital and reserves |  |  |  |  |
Called up share capital | 9 | 101 |  | 101 |
Retained earnings |  | 2,242,813 |  | 1,606,431 |
Shareholders' funds |  |  | 2,242,914 |  | 1,606,532

For the financial year ending 30 September 2025 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 May 2026 and signed on its behalf by:

Miranda Olivia Heynes
Director

T R Harding Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Higher Farm
Long Crichel
Wimborne
Dorset
BH21 5JU

These financial statements were authorised for issue by the Board on 21 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

T R Harding Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Tenants fixtures and improvements | 10 years straight line
Plant and machinery | 8 years straight line
Motor vehicles | 5 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

T R Harding Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

4 | Tangible assets

| Land and buildings £ | Plant and machinery £ | Total £
Cost or valuation
At 1 October 2024 | 5,789,632 | 6,700 | 5,796,332
Additions | 31,643 | 5,000 | 36,643
Disposals | (995,860) | - | (995,860)
At 30 September 2025 | 4,825,415 | 11,700 | 4,837,115
Depreciation
At 1 October 2024 | - | 3,879 | 3,879
Charge for the year | - | 625 | 625
At 30 September 2025 | - | 4,504 | 4,504
Carrying amount
At 30 September 2025 | 4,825,415 | 7,196 | 4,832,611
At 30 September 2024 | 5,789,632 | 2,821 | 5,792,453

Included within the net book value of land and buildings above is £4,825,415 (2024 - £5,789,632) in respect of freehold land and buildings.

5 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Total £
Non-current financial assets
Cost or valuation
Additions | 945,697 | 945,697
At 30 September 2025 | 945,697 | 945,697
Carrying amount
At 30 September 2025 | 945,697 | 945,697

T R Harding Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 275,514 | 355,109

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 1,069 | 1,249
Other debtors | 900 | -
| 1,969 | 1,249

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 63,750 | 165,285
Trade creditors |  | 91,629 | 89,817
Amounts owed to group undertakings - T R Harding (Holdings) Ltd |  | 3,283,378 | 966,050
Taxation and social security |  | 193,385 | 22,664
Accruals and deferred income |  | 2,075 | 2,075
Other creditors - T R Harding Will Trust |  | 87,463 | 3,004,791
|  | 3,721,680 | 4,250,682

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Other non-current financial liabilities | 11 | 390,485 | 390,485

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100
Ordinary 'A' shares of £1 each | 1 | 1 | 1 | 1
| 101 | 101 | 101 | 101

T R Harding Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

10 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £Nil per each Ordinary shares |  | - |  | -

11 | Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 11,915 | 17,106

Summary of transactions with parent

R L & J M Harding Ltd
Loan

Loans from related parties

2025 | Parent £ | Total £
At start of period | 390,485 | 390,485
At end of period | 390,485 | 390,485

2024 | Parent £ | Total £
At start of period | 390,485 | 390,485
At end of period | 390,485 | 390,485