Registration number:
R L and J M Harding Limited
Chartered Accountants
Registration number:
R L and J M Harding Limited
Chartered Accountants
R L and J M Harding Limited
Contents
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Company Information |
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Directors' Report |
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Accountants' Report |
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Profit and Loss Account |
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Balance Sheet |
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Statement of Changes in Equity |
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Notes to the Unaudited Financial Statements |
R L and J M Harding Limited
Company Information
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Directors |
Mrs Sally Caroline Barnwell Harding Mrs Miranda Olivia Heynes Mrs Imogen Tammy Addington Mrs Lucinda Brown |
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Registered office |
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Accountants |
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R L and J M Harding Limited
Directors' Report
for the Year Ended 30 September 2025
The directors present their report and the financial statements for the year ended 30 September 2025.
Directors of the company
The directors who held office during the year were as follows:
Principal activity
The principal activity of the company is an Investment Company
Small companies provision statement
This report has 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.
Approved by the
Director
Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
R L and J M 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 R L and J M Harding Limited for the year ended 30 September 2025 as set out on pages 4 to 9 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 R L and J M 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 R L and J M Harding Limited and state those matters that we have agreed to state to the Board of Directors of R L and J M 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 R L and J M Harding Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that R L and J M 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 results of R L and J M Harding Limited. You consider that R L and J M 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 R L and J M 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.
Chartered Accountants
34 High East Street
Dorchester
Dorset
DT1 1HA
R L and J M Harding Limited
Profit and Loss Account
for the Year Ended 30 September 2025
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Note |
2025 |
2024 |
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Turnover |
- |
- |
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Gross profit/(loss) |
- |
- |
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Operating profit/(loss) |
- |
- |
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Profit/(loss) before tax |
- |
- |
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Profit/(loss) for the financial year |
- |
- |
The above results were derived from continuing operations.
The company has no recognised gains or losses for the year other than the results above.
R L and J M Harding Limited
(Registration number: 0546863)
Balance Sheet as at 30 September 2025
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Note |
2025 |
2024 |
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Fixed assets |
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Investments |
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Current assets |
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Debtors |
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Net assets |
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Capital and reserves |
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Called up share capital |
36,000 |
36,000 |
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Revaluation reserve |
3,016,538 |
3,016,538 |
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Retained earnings |
354,585 |
354,585 |
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Shareholders' funds |
3,407,123 |
3,407,123 |
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:
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• |
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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.
Approved and authorised by the
Director
R L and J M Harding Limited
Statement of Changes in Equity
for the Year Ended 30 September 2025
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Share capital |
Revaluation reserve |
Retained earnings |
Total |
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At 1 October 2024 |
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At 30 September 2025 |
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Share capital |
Revaluation reserve |
Retained earnings |
Total |
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At 1 October 2023 |
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At 30 September 2024 |
36,000 |
3,016,538 |
354,585 |
3,407,123 |
R L and J M Harding Limited
Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
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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.
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.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
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Asset class |
Depreciation method and rate |
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Fixtures and fittings |
10% straight line |
Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Trade debtors
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. 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.
R L and J M 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.
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
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Tangible assets |
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Furniture, fittings and equipment |
Total |
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Cost or valuation |
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At 1 October 2024 |
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At 30 September 2025 |
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Depreciation |
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At 1 October 2024 |
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At 30 September 2025 |
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Carrying amount |
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At 30 September 2025 |
- |
- |
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Investments |
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2025 |
2024 |
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Investments in subsidiaries |
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Subsidiaries |
£ |
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Cost or valuation |
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At 1 October 2024 |
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Provision |
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Carrying amount |
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At 30 September 2025 |
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At 30 September 2024 |
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Debtors |
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Current |
Note |
2025 |
2024 |
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Amounts owed by related parties |
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R L and J M Harding Limited
Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025
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Share capital |
Allotted, called up and fully paid shares
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2025 |
2024 |
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No. |
£ |
No. |
£ |
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20,000 |
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20,000 |
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16,000 |
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16,000 |
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